Cyprus Tax Calendar

Company and Personal

COMPANIES

DUE DATE
Payment of PAYE deducted from employees’ salaries for the previous month. End of each month
Payment of special contribution withheld from employees’ salaries during the previous month. End of each month
Payment of Defence contribution deducted from Dividends and Interest paid during the previous month. End of each month
Payment of Defence contribution deducted from rent paid to third parties during the previous month. End of each month
Submission of the Deemed Dividend distribution declaration for the tax year 2010. 31-Jan
Submission of Income Tax Return for year 2011 (I.R. 4) 31-Mar
Submission of employers’ return (I.R. 7) and employees’ details for 2012. 30 April (Extension up to 31 July 2013 for electronic submission)
Payment of Annual Levy for the year 2013 to the Registrar of Companies 30 June (Extension up to 30 September 2013 for electronic submission)
Payment of Special Defence Contribution in relation to rent received from physical persons for the first six months of 2013 (I.R. 601). 30-Jun
Payment of Special Defence Contribution on interest received not deducted at source, for the first six months of 2013 (I.R. 601). 30-Jun
Submission of provisional tax return for 2013 (I.R. 6) and payment of the first installment. 31-Jul
Payment of tax balance for year 2012 through self-assessment (I.R. 158). 01-Aug
Payment of Immovable Property Tax for year 2013 15-Nov
Revision of Provisional Tax Assessment for year 2013, if needed (I.R. 6) 31-Dec
Payment of the second installment of provisional tax for year 2013 (I.R. 6) 31-Dec
Payment of Special Defence Contribution in relation to rent received from physical persons for the last six months of 2013 (I.R. 601) 31-Dec
Payment of Special Defence Contribution on interest received not deducted at source, for the last six months of 2013 (I.R. 601) 31-Dec
Payment of Defence on Deemed Dividends out of the 2011 profits (I.R. 623) 31-Dec
Submission of Income Tax Return for year 2012 (I.R. 4) 31 December (Extension up to 31 March 2014 for electronic submission)

INDIVIDUALS

DUE DATE
Submission of Income Tax Return for 2011 of individuals (I.R. 1) preparing audited accounts. Mar-31
Submission of Employees’ Income Tax Returns for 2012     (I.R. 1) – whose gross income exceeds €19,500. 30 April (Extension up to 31 July for electronic submission)
Submission of employers’ return (I.R. 7) and employees’ details for 2012. 30 April (Extension up to 31 July  for electronic submission)
Submission of Self-Employed persons Income Tax Return for year 2012 (I.R. 1), who do not prepare audited accounts and their gross income does not exceed €70,000. 30 June (Extension up to 30 September  for electronic submission)
Payment of personal tax return for year 2012 through self-assessment, by individuals who do not prepare audited accounts (I.R. 158 SE) End of June
Payment of Special Defence Contribution in relation to rent received from physical persons for the first six months of 2013 (I.R. 601). End of June
Payment of Special Defence Contribution on interest received not deducted at source, for the first six months of 2013 (I.R. 601). End of June
Submission of provisional tax return for 2013 (I.R. 5) and payment of the first installment. End of July
Payment of tax balance for year 2012 through self-assessment of individuals preparing audited accounts (I.R. 158 SE). End of July
Payment of Immovable Property Tax for year 2013. November
Revision of Provisional Tax Assessment for year 2013, if needed (I.R. 5). End of December
Payment of the second installment of provisional tax for year 2013 (I.R. 5). End of December
Payment of Special Defence Contribution in relation to rent received from physical persons for the last six months of 2013 (I.R. 601). End of December
Payment of Special Defence Contribution on interest received not deducted at source, for the last six months of 2013 (I.R. 601). End of December
Submission of Income Tax Return for 2012 of individuals (I.R. 1), preparing audited accounts. 31 December (Extension up to 31 March for electronic submission).