| 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) |
Chartered Accountants
