{"id":290,"date":"2013-03-28T14:05:39","date_gmt":"2013-03-28T14:05:39","guid":{"rendered":"https:\/\/fandeos.com\/new\/tax-facts\/"},"modified":"2026-10-21T07:55:51","modified_gmt":"2026-10-21T07:55:51","slug":"tax-facts","status":"publish","type":"page","link":"https:\/\/fandeos.com\/el\/tax-facts\/","title":{"rendered":"\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03b7\u03bc\u03b5\u03c1\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf"},"content":{"rendered":"

End of each month<\/h2>\n
    \n
  1. Payment of P.A.Y.E from employee\u2019s salary in the preceding month.<\/li>\n
  2. Payment of Social Insurance and General Healthcare for employee salaries for the preceding month.<\/li>\n
  3. Payment of Special Defence Contribution and GHS withheld on dividends or interest to Cyprus Tax residents with domiciled status.<\/li>\n
  4. Submission of TD7 monthly declarations in the following month of payroll (Except January 2026 extension until 31 March)<\/li>\n<\/ol>\n

    31st January<\/h2>\n
      \n
    1. Preparation and submission of Deemed Dividend Distribution declaration (TD623) for the year ended 31 December 2024 and payment of SDC and GHS.<\/li>\n<\/ol>\n

      31st March<\/h2>\n
        \n
      1. Preparation and submission of Monthly TD7 declarations for months July to December 2025.<\/li>\n<\/ol>\n

        20th April<\/h2>\n
          \n
        1. Submission of Annual TD7 2024 declaration.<\/li>\n<\/ol>\n

          30th April<\/h2>\n
            \n
          1. Submission of TD4 2023 Corporation Tax return TD4.<\/li>\n
          2. Submission of TD4 2023 Income Tax return that require audited financial statements.<\/li>\n<\/ol>\n

            31st July<\/h2>\n
              \n
            1. Payment of 2026 Temporary Tax 1st instalment.<\/li>\n
            2. Payment of GHS on Rental Income 1st instalment.<\/li>\n<\/ol>\n

              1st August<\/h2>\n
                \n
              1. Payment of 2025 Corporation Tax under self-assessment method.<\/li>\n
              2. Payment of 2025 Personal Income Tax under self-assessment method for individuals that prepare audited financial statements.<\/li>\n<\/ol>\n

                30th September<\/h2>\n
                  \n
                1. Submission of TD7 2025 Annual declaration (extended to 30\/11\/2026).<\/li>\n<\/ol>\n

                  31st October<\/h2>\n
                    \n
                  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.<\/li>\n<\/ol>\n

                    30th November<\/h2>\n
                      \n
                    1. Submission of TD4 2024 of Corporation Tax returns.<\/li>\n
                    2. Submission of TD1 2024 for individuals that require audited financial statements.<\/li>\n<\/ol>\n

                      31st December<\/h2>\n
                        \n
                      1. Payment of GHS on rental income 2nd Instalment.<\/li>\n
                      2. Payment of Temporary Tax 2nd Instalment.<\/li>\n<\/ol>\n

                        Interest and Penalties<\/h1>\n

                        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).<\/p>\n","protected":false},"excerpt":{"rendered":"

                        […]<\/p>\n","protected":false},"author":1,"featured_media":1564,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"1207","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-290","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\n\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03b7\u03bc\u03b5\u03c1\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf | M.C. 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