Φορολογικό ημερολόγιο

End of each month

  1. Payment of P.A.Y.E from employee’s salary in the preceding month.
  2. Payment of Social Insurance and General Healthcare for employee salaries for the preceding month.
  3. Payment of Special Defence Contribution and GHS withheld on dividends or interest to Cyprus Tax residents with domiciled status.
  4. Submission of TD7 monthly declarations in the following month of payroll (Except January 2026 extension until 31 March)

31st January

  1. Preparation and submission of Deemed Dividend Distribution declaration (TD623) for the year ended 31 December 2024 and payment of SDC and GHS.

31st March

  1. Preparation and submission of Monthly TD7 declarations for months July to December 2025.

20th April

  1. Submission of Annual TD7 2024 declaration.

30th April

  1. Submission of TD4 2023 Corporation Tax return TD4.
  2. Submission of TD4 2023 Income Tax return that require audited financial statements.

31st July

  1. Payment of 2026 Temporary Tax 1st instalment.
  2. Payment of GHS on Rental Income 1st instalment.

1st August

  1. Payment of 2025 Corporation Tax under self-assessment method.
  2. Payment of 2025 Personal Income Tax under self-assessment method for individuals that prepare audited financial statements.

30th September

  1. Submission of TD7 2025 Annual declaration (extended to 30/11/2026).

31st October

  1. Submission of Personal Income Tax declaration of 2025 and payment of 2025 tax under self-assessment method, this applies for pensioners, employees and other individuals that earn other income with no obligation to prepare audited financial statements.

30th November

  1. Submission of TD4 2024 of Corporation Tax returns.
  2. Submission of TD1 2024 for individuals that require audited financial statements.

31st December

  1. Payment of GHS on rental income 2nd Instalment.
  2. Payment of Temporary Tax 2nd Instalment.

Interest and Penalties

The official interest rate, as set by the Finance Minister, for all amounts due as from 1 January 2026 is 3,5% (5,5% for 2025, 5% for 2024, 2,25% for 2023, 1,75% for 2022, 2021 and 2020, 2% for 2019, 3,5% for 2017-2018, 4% for 2015-2016, 4,5% for 2014, 4,75% for 2013, 5% for years 2012 and 2011, 5,35% for the year 2010, 8% for the years 2007-2009 and 9% up to 31 December 2006).

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