July is the heavy month
The provisional tax first instalment, the employer's return, the employee tax return and the June payroll all fall on 31 July.
Every Cyprus deadline in 2026.
Filter for individuals, companies or employers. Every date has its form, and each one can go straight into your calendar.
SDC and GESY on deemed dividends from 2023 profits TD623
Payment for the deemed distribution of 2023 profits, for shareholders who are Cyprus tax resident and domiciled. The deemed dividend rule is abolished for profits from 2026 on.
Company income tax return for 2024 TD4
The corporate tax return for the 2024 tax year. Individuals with audited accounts file their TD1 for 2024 by the same date.
VAT return and payment, December 2025 to February 2026 VAT 4
Submission of the VAT return and payment of VAT due for the quarter ending February.
SDC and GESY on foreign dividends, interest and rent, first half TD601
Self-assessed payment on dividends, interest and rent received from abroad from January to June 2026.
VAT return and payment for June, monthly filers VAT 4
For businesses in VAT category A, which file monthly.
Provisional tax for 2026: declaration and first instalment TD6
Estimate the 2026 taxable income and pay half the tax on it. Paying more than 25% too little on the final figure is what triggers the penalty.
Employer's return for 2025 TD7
The annual summary of all pay and PAYE withheld for each employee in 2025.
Personal income tax return for 2025, employees and pensioners TD1
Electronic submission for people whose income is from employment or a pension.
Final tax payment for 2025 under self-assessment
The balance of 2025 tax for companies and for self-employed people with audited accounts. From the 2026 tax year this moves to 31 January of the second year after.
Provisional tax for 2026: second instalment, last day to revise TD6
The second half of the provisional tax, and the last day to revise the estimate up or down.
SDC and GESY on foreign dividends, interest and rent, second half TD601
Self-assessed payment on dividends, interest and rent received from abroad from July to December 2026.
Every month
- By the last day of every month
PAYE, social insurance and GESY for the previous month's payroll TD61
Tax withheld from salaries and the employer and employee contributions, by the end of the month after the payroll month.
- By the last day of every month
SDC and GESY withheld on dividends and interest paid TD602, TD603
Payment of what was withheld in the previous month, by the end of the month after.
- By the 15th of every month
VIES return
For supplies to VAT-registered customers in other EU countries, by the 15th of the month after.
- By the 10th of every month
VAT return and payment VAT 4
By the 10th, for the VAT periods that end in the month before last. For a quarter ending in February, that is 10 April.
Statutory dates as published for 2026. The Tax Department sometimes extends a deadline by announcement; where it does, this page shows the extended date. A company's own annual return date to the Registrar depends on when it was incorporated, so it is not listed here.
Three things about Cyprus deadlines.
Monthly means the month after
PAYE, social insurance and GESY for a month's payroll are due by the end of the following month. VIES is due by the 15th.
Dates can move
The Tax Department sometimes extends a deadline by announcement. This page shows the extended date when it does, and says when it was last updated.
Deadlines are fixed. Missing them is optional.
We track every one of these dates for our accounting clients, file on time and tell you what is due before it is due.
No slide deck. No obligation.