Submission of deemed dividend distribution declaration (TD623) for 2016
31st March 2019
Electronic submission of 2017 income tax return (TD4) for companies and individuals preparing audited accounts
Electronic submission of the 2017 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 2019
Submission of personal tax returns for 2018 by salaried individuals with gross income exceeding €19.500
Insurance companies (life business): Payment of provisional tax for the first four months of 2019
30th June 2019
Submission of personal tax return (TD1) for 2019 by individuals with gross income exceeding €19.500 and who do not prepare audited accounts
Payment of 2017 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
31st July 2019
Electronic submission of employees’ details and employers’ return (TD7) for 2018
Electronic submission of personal tax return (TD1) for 2018 by salaried individuals with gross income exceeding €19.500
Submission of provisional tax assessment for 2019 and payment of the first instalment
1st August 2019
Payment of tax balance for 2018 through self-assessment by companies and individuals preparing audited accounts
31st August 2019
Insurance companies (life business): Payment of provisional tax for the second four months of 2019
Payment of immovable property tax for 2019 with a discount of 10% on the tax due
30th September 2019
Electronic submission of personal tax return for 2018 by individuals with gross income exceeding €19.500 and who do not prepare audited accounts.
Payment of immovable property tax for 2019 without a discount of 10% on the tax due
31st December 2019
Payment of the second instalment of 2019 provisional tax
Payment of defence tax contribution in relation to dividends, rents, or interest from sources outside Cyprus for the second half of 2019
Insurance companies (life business): Payment of provisional tax for the last four months of 2019
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
