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TAX CALENDAR 2025

Please note that the deadlines shown here may be adjusted by the government. We strongly suggest that you follow developments in this regard.

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JANUARY 2025

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31 January

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  • Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2022.

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END OF EVERY MONTH

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  • Payment of tax deducted from employees salary (PAYE) in the preceding month.

  • Payment of special contribution for defense withheld on payments of dividends, interest or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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FEBRUARY 2025

END OF EVERY MONTH

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  • Payment of tax deducted from employees salary (PAYE) in the preceding month.

  • Payment of special contribution for defense withheld on payments of dividends, interest or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

 

MARCH 2025

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31 March
 

  • Electronic submission of the 2024 corporation tax return (TD4) for accounting periods ending on 31 December 2024 (TD4).

  • Electronic submission of 2024 income tax return of physical persons preparing audited financial statements.

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APRIL 2025

 

 30 April

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  • Payment of premium tax for life insurance companies - first installment for 2025.

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END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defence withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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MAY 2025

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31 May

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  • Electronic submission by employers of the total 2024 payroll (Form TD7).

 

END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defence withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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JUNE 2025

 

30 June

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  • Payment of Special Contribution for Defence for the first six months of 2025 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.

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END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defence withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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JULY 2025

 

31 July

 

  • Submission of the 2025 provisional income tax return and payment of the first installment.

  • Electronic submission of 2024 personal income tax returns and payment of 2024 personal income tax under the self-assessment method by (i) employees and pensioners whose incomes do not include income from a trade/business, rents, dividends, interest, royalties not income relating to trading goodwill
    a    nd (ii) other individuals that have gross income that falls under Article 5 (includes salaries, dividends, interest and profits from share dealings) and who are not obliged to prepare audited financial statements.

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END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defence withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.​

AUGUST 2025

 

1 August

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  • Payment of 2024 personal income tax under the self-assessment method by self-employed individuals preparing audited financial statements.

  • Payment of 2024 personal income tax under the self-assessment method by

  • self-employed individuals preparing audited financial statements.

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31 August

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  • Payment of premium tax for life insurance companies - second installment for 2025.

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END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defence withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

 

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SEPTEMBER 2025

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END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defense withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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OCTOBER 2025

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END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defence withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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NOVEMBER 2025

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END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defense withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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DECEMBER 2025

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31 December

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  • Payment of provisional tax - second and last installment for 2025.

  • Payment of Special Contribution for Defence for the last six months of 2025 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.

  • Payment of premium tax for life insurance companies - third and last installment for 2025.

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END OF EVERY MONTH

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  • Payment of tax deducted from employees' salary (PAYE) in the preceding month.

  • Payment of special contribution for defence withheld on payments of dividends, interest, or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.

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Interest and Penalties

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The official interest rate, as set by the Finance Minister, for all amounts due as from 1 January 2025 is 5% (2,25% for 2023, 1,75% for 2022, 2021 and 2020, 2% for 2019, 3,5% for 2017-2018, 4% for 2015-2016, 4,5% for 2014, 4,75% for 2013, 5% for years 2012 and 2011, 5,35% for the year 2010, 8% for the years 2007-2009 and 9% up to 31 December 2006).

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In addition to the interest, penalties are also charged depending on the circumstances.

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