31 January 2017

Submission of deemed dividend distribution declaration (IR623) for dividend paid out of profits of 2014

31 March 2017

Electronic submission of 2015 income tax return (IR4) for companies and individuals preparing audited accounts

Electronic submission of the 2015 income tax return of physical persons preparing audited financial statements (A physical person is obliged to submit audited financial statements if his/her turnover exceeds €70.000 annually)

30 April 2017

Submission of personal tax returns for 2016 by salaried individuals with gross income exceeding €19.500

Insurance companies (life business): Payment of provisional tax for the first four months of 2017

30 June 2017

Submission of personal tax return (IR1) for 2016 by individuals with gross income exceeding €19.500 and who do not prepare audited accounts

Payment of 2016 tax balance through self-assessment by individuals who do not prepare audited accounts

Defence tax contribution payment in relation to dividends, rents, or interest from sources outside Cyprus for the first half of 2017

Payment of Companies’ Annual Levy €350 to the Registrar of Companies

31 July 2017

Electronic submission of employees’ details and employers’ return (IR7) for 2016

Electronic submission of personal tax return (IR1) for 2016 by salaried individuals with gross income exceeding €19.500

Submission of provisional tax assessment for 2017 and payment of the first instalment

1 August 2017

Payment of tax balance for 2016 through self-assessment by companies and individuals preparing audited accounts

31 August 2017

Insurance companies (life business): Payment of provisional tax for the second four months of 2017

Payment of immovable property tax for 2017 with a discount of 10% on the tax due

30 September 2017

Electronic submission of personal tax return for 2016 by individuals with gross income exceeding €19.500 and who do not prepare audited accounts.

Payment of immovable property tax for 2017 without a discount of 10% on the tax due

31 December 2017

Payment of the second instalment of 2017 provisional tax

Payment of defence tax contribution in relation to dividends, rents, or interest from sources outside Cyprus for the second half of 2017

Insurance companies (life business): Payment of provisional tax for the last four months of 2017

31 March 2018

Electronic submission of 2016 income tax return (IR4) for companies and individuals preparing audited accounts

Electronic submission of the 2016 income tax return of physical persons preparing audited financial statements (A physical person is obliged to submit audited financial statements if his/her turnover exceeds €70.000 annually)

End of each month

PAYE is deducted from the employees’ salaries for the previous month

Payment of tax withheld on payments made to non CY tax residents during the previous month

Defence tax contribution deducted from interest, dividends, or rent* made to CY tax residents in the previous month