JANUARY 2019
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31 January
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Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2016.
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END OF EVERY MONTH
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Payment of tax deducted from employees salary (PAYE) in the preceding month.
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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.
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Payment of tax withheld in the preceding month on payments to non-Cyprus residents.
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JANUARY 2019
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31 January
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-
Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2016.
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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.
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Payment of tax withheld in the preceding month on payments to non-Cyprus residents.
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JULY 2025
31 July
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Submission of the 2025 provisional income tax return and payment of the first installment.
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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
and (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.​