Tax Calendar

All the tax due dates for companies, employees and self-employed individuals towards the Tax department 

End of each month

Payment of PAYE deducted from employees’ salaries for the previous month (TD61).

Payment of tax withheld on payments made to non-Cyprus tax residents during the previous month (TD11).

Payment of SDC withheld on dividends, interest or rent* paid in the previous month to Cyprus tax residents
*Where the tenant is  a Cyprus company, partnership, the Government or a local
authority there is an obligation to withhold SDC on the amount of the rent paid (TD603, TD602, TD614).

  • Payment of SDC on deemed dividend distribution for the profits of tax year 2019 (TD623).

    DAC6 Reporting  deadline for Reportable Cross Border Arrangements (RCBAs) with triggering events between 25/6/2018 and 31/12/2021.

  • Electronic submission of the income tax return for tax year 2020 for individuals preparing audited financial statements and companies (TD1, TD4).

  • Payment of the first instalment of the premium tax for insurance companies (life business) for 2022 (TD199).

  • Electronic submission of the 2021 employer’s return (TD7).

  • Payment of SDC on rents, dividends or interest from sources outside the Republic for the first 6 months of 2022 (TD601).

  • Electronic submission of the 2021 personal tax return by individuals and payment of the income tax liability (TD1). 

    Submission of the 2022 provisional tax return and payment of the first instalment of provisional tax (TD5, TD6).
     

  • Payment of the 2021 tax balance through self- assessment by individuals preparing audited financial statements and companies (TD158).

  • Payment of the second instalment of the premium tax for insurance companies (life business) for 2022 (TD199).

  • Submission of the 2022 revised provisional tax return (if applicable) and payment of the second instalment of provisional tax (TD5, TD6).

    Payment of SDC on rents, dividends or interest from sources outside of Cyprus for the last 6 months of 2022 (TD601).

    Payment of the third and last instalment of the premium tax for insurance companies (life business) for 2022 (TD199).