Submission of deemed dividend distribution declaration (TD623) for 2017
31st March 2020
Electronic submission of 2018 income tax return (TD4) for companies and individuals preparing audited accounts
Electronic submission of the 2018 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)
30th April 2020
Submission of personal tax returns for 2019 by salaried individuals with gross income exceeding €19.500
Insurance companies (life business): Payment of provisional tax for the first four months of 2020
30th June 2020
Submission of personal tax return (TD1) for 2020 by individuals with gross income exceeding €19.500 and who do not prepare audited accounts
Payment of 2018 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 2018
31st July 2020
Electronic submission of employees’ details and employers’ return (TD7) for 2019
Electronic submission of personal tax return (TD1) for 2019 by salaried individuals with gross income exceeding €19.500
Submission of provisional tax assessment for 2020 and payment of the first instalment
1st August 2020
Payment of tax balance for 2019 through self-assessment by companies and individuals preparing audited accounts
31st August 2020
Insurance companies (life business): Payment of provisional tax for the second four months of 2020
Payment of immovable property tax for 2020 with a discount of 10% on the tax due
30th September 2020
Electronic submission of personal tax return for 2019 by individuals with gross income exceeding €19.500 and who do not prepare audited accounts.
Payment of immovable property tax for 2020 without a discount of 10% on the tax due
31st December 2020
Payment of the second instalment of 2020 provisional tax
Payment of defence tax contribution in relation to dividends, rents, or interest from sources outside Cyprus for the second half of 2020
Insurance companies (life business): Payment of provisional tax for the last four months of 2020
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
