Tax Calendar 2025

Payment of PAYE withheld from employees’ salaries for the previous month.

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

Payment of Special defence contributions (SDC) and General heath system contributions (GHS) if payment is made to a Cyprus tax resident individual withheld on dividends and interest paid in the previous month to Cyprus tax residents.

Submission of Form TD 602 - Declaration of withheld Special Contribution for Defence and National Health Contribution from Interest relating to previous month.

Submission of Form TD 603 - Declaration of withheld Special Contribution for Defence and National Health Contribution from Dividends relating to previous month.

Filing of objections relating to tax assessments issued during the previous month.

Payment of stamp duty.

Payment of capital gains tax.

Payment of the 0,4% levy applied on disposal of immovable properties located in Cyprus or shares of companies owning (directly or indirectly) immovable properties located in Cyprus.

Submission of DAC6 report in case of a reportable cross border arrangement.

Notification to the Tax Department of any changes to the information submitted upon tax registration.

Submission of Local File in case this is requested by the Commissioner of Taxation.

Payment of SDC and GHS contributions on deemed dividend distribution for the profits of tax year 2022 and electronic submission of Form TD 623 - Declaration of withheld Special Contribution for Defence and National Health Contribution from Dividends

Electronic submission of the income tax return for companies (TD4) of the year 2022 with an obligation to submit of a Summary Information Table (SIT) of related party transactions.

Electronic submission of the income tax return for tax year 2023 for individuals (TD1) preparing audited financial statements and companies (TD4), without an obligation to submit of a Summary Information Table (SIT) of related party transactions.

Payment of the first instalment of the premium tax for insurance companies (life business) for 2025.

Electronic submission of the 2024 employer’s return (TD7).

Payment of SDC and GHS contributions on rents, dividends or interest earned from sources outside the Republic for the first 6 months of 2025.

Payment of SDC and GHS contributions withheld on rent paid for the first 6 months of 2025.

Submission of the 2025 provisional tax return and payment of the first instalment of provisional tax.

Electronic submission of the 2024 personal tax return and payment of the 2024 tax balance through self-assessment by individuals who do not prepare audited financial statements

Payment of the 2024 tax balance through self-assessment by individuals and companies preparing audited financial statements.

Payment of the second instalment of the premium tax for insurance companies (life business) for 2025.

Electronic submission of the 2024 personal tax return by individuals who do not prepare audited financial statements.

Electronic submission of the income tax return for companies (TD4) of the year 2023, with an obligation to submit a Summary Information Table (SIT) of related party transactions.

Submission of the 2025 revised provisional tax return (if applicable) and payment of the second instalment of provisional tax.

Payment of SDC and GHS contributions on rents, dividends or interest earned from sources outside of Cyprus for the last 6 months of 2025.

Payment of SDC and GHS contributions withheld on rent paid for the last 6 months of 2025.

Payment of the third and last instalment of the premium tax for insurance companies (life business) for 2025.