Ithaca Services has compiled a Tax Calendar for 2023 which includes a summary of statutory tax obligations for companies and individuals for the current year.
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31 January |
Submission of Deemed Dividend Distribution Declaration form (T.D. 623) for the year ended 31 December 2020 and payment |
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31 March |
Submission of 2021 corporate tax returns (TD4) |
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31 March |
Submission of 2021 Income Tax Return (TD1) for individuals preparing audited financial statements |
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31 May |
Submission of the employer’s return (TD7) for 2022 |
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30 June |
Payment of the Annual Levy of €350 for the year 2023 |
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30 June |
Payment of Special Contribution for Defence and General Healthcare System Contribution on rents, dividends and interest from sources outside Cyprus for the first six months of 2023 and on rental income (if such tax is not withheld at source by tenant as self-assessment) |
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31 July |
Submission of 2022 personal Income Tax Return (TD1) for self-employed persons and employees not preparing audited financial statements |
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31 July |
Payment of 2022 personal income tax through self-assessment by individuals not preparing audited financial statements |
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31 July |
Submission of 2023 Temporary Tax assessment and payment of the first instalment for both individuals and companies |
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01 August |
Payment of 2022 final Corporation Tax under the self-assessment method by companies |
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01 August |
Payment of 2022 personal Income Tax under the self-assessment method by individuals preparing audited financial statements |
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31 December |
Submission of revised 2023 Temporary Tax assessment and payment of the second and last instalment of 2023 Temporary Tax |
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31 December |
Payment of Special Contribution for Defence and General Healthcare System Contribution on rents, dividends or interest from sources outside Cyprus for the last six months of 2023, and on rental income (if such tax is not withheld at source by tenant as self-assessment) |
