Cyprus Tax Calendar 2026

Key tax due dates for companies, employers and individuals.

Checked daily against Cyprus Tax Department announcements · last changed 22 October 2026

January 2026

31 JanSubmission of deemed dividend distribution declaration (TD623) for the year ended 31 December 2023

March 2026

31 MarElectronic submission by employers of the monthly payroll for July – December 2025

April 2026

20 AprElectronic submission by employers of the total 2024 payroll (Form TD7)
30 AprElectronic submission of the 2023 corporation tax return (TD4)
30 AprElectronic submission of the 2023 income tax return of individuals preparing audited financial statements
30 AprElectronic submission of the Summary Information Table (SIT) of controlled transactions for tax year 2023Filed together with the 2023 corporation tax return (TD4).

June 2026

30 JunSubmission of the FATCA/CRS annual return for the 2025 reporting yearFinancial institutions and specified entities reporting to the Cyprus Tax Department.
30 JunPayment of the 2026 annual company levy (€350) to the Registrar of Companies

July 2026

31 JulSubmission of the 2026 provisional tax return and payment of the first instalment

August 2026

1 AugPayment of 2025 final corporation tax under the self-assessment method
1 AugPayment of 2025 personal income tax under self-assessment by self-employed individuals preparing audited financial statements

September 2026

30 SeptElectronic submission by employers of the total 2025 payroll (Form TD7)

October 2026

31 OctSubmission of 2025 personal income tax returns and payment of tax under self-assessment by employees, pensioners and individuals not preparing audited financial statements

November 2026

30 NovElectronic submission of the 2024 corporation tax return (TD4)
30 NovElectronic submission of the 2024 income tax return of individuals preparing audited financial statements
30 NovElectronic submission of the Summary Information Table (SIT) of controlled transactions for tax year 2024Filed together with the 2024 corporation tax return (TD4) — deadline extended by Decree.

December 2026

31 DecSubmission of the Country-by-Country (CbC) report for the 2025 reporting fiscal yearMultinational groups with 31 December 2025 year-end and consolidated revenue of €750m+.
31 DecCountry-by-Country (CbC) notification for the 2026 reporting fiscal yearDue by the last day of the reporting fiscal year.
31 DecPayment of the second and final 2026 provisional tax instalment
31 DecLast day to make an actual dividend distribution out of 2024 profits to reduce the deemed dividend distribution (SDC then payable by 31 January 2027 via TD623)Applies to Cyprus tax resident companies with Cyprus tax resident and domiciled shareholders.

Recurring deadlines

End of each month: Payment of tax withheld from employee salaries (PAYE) in the preceding month
End of each month: Payment of SDC withheld on dividends or interest paid to Cyprus tax residents in the preceding month
End of each month: Payment of tax withheld in the preceding month on payments to non-Cyprus residents
End of each month: Electronic submission of the 2026 monthly payroll (Form TD7) for the preceding month
10th of the 2nd month after the VAT period: Submission of VAT return and payment of VAT due
15th of the following month: Submission of the VIES recapitulative statement for goods and services
By the income tax return deadline; file submitted on request within 60 days: Preparation of the transfer pricing documentation file (Master File / Local File) for controlled transactions
Within 30 days of the triggering event: DAC6 / MDR reporting of reportable cross-border arrangements
End of each month: Payment of employer GESY (National Health System) contributions for the preceding month
End of the month following the dividend payment: Submission of the SDC dividend withholding return (TD603) and payment of SDC withheld on dividends paid
End of each month: Payment of employer and employee Social Insurance contributions for the preceding month
Within 42 days of the annual general meeting: Filing of the company annual return (HE32) with audited financial statements at the Registrar of Companies

Interest on late payments from 1 January 2026: 3.5%. All tax payments are made electronically via JCCSmart or e-banking. This calendar is a general guide and not a substitute for professional advice.