31

Date

Obligation

31 January

Declaration of Deemed Dividend Distribution for the year ended 31 December two years ago.

31 March

Electronic submission of Company’s tax returns.

30 April

Final deadline for avoidance of 5% penalty for payment of corporation tax of the penultimate year, if not paid on 1 August of previous year.

Submission of Personal Tax Declaration IR1.

30 June

Payment of Defense Contribution Tax for first half of the year on rents and on dividends or interest from sources outside Cyprus.

31 July

Electronic submission of employer’s return and employees details.

31 July

Temporary Tax Declaration – Payment of 1st Installment.

1 August

Payment of balance of tax for the previous year with self-assessment method.

31 December

Temporary Tax Declaration – Payment of 2nd Installment.

31 December

Payment of Defense Contribution Tax for second half of the year on rents and on dividends or interest from sources outside Cyprus.

End of each month

Payment of Special contribution for Defense withheld on payments of dividends, interest or rents made to Cyprus Tax residents in the preceding month.

End of each month

Payment of tax deducted from employees’ salaries (PAYE)