31 January

Submission of Deemed Dividend Distribution Declaration form (T.D. 623) for the year ended 31 December 2020 and payment

31 March

Submission of 2021 corporate tax returns (TD4) 

31 March

Submission of 2021 Income Tax Return (TD1) for individuals preparing audited financial statements

31 May

Submission of the employer’s return (TD7) for 2022

30 June

Payment of the Annual Levy of €350 for the year 2023

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)

31 July

Submission of 2022 personal Income Tax Return (TD1) for self-employed persons and employees not preparing audited financial statements 

31 July

Payment of 2022 personal income tax through self-assessment by individuals not preparing audited financial statements

31 July

Submission of  2023 Temporary Tax assessment and payment of the first instalment for both individuals and companies

01 August

Payment of 2022 final Corporation Tax under the self-assessment method by companies

01 August

Payment of 2022 personal Income Tax under the self-assessment method by individuals preparing audited financial statements

31 December 

Submission of revised 2023 Temporary Tax assessment and payment of the second and last instalment of 2023 Temporary Tax 

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)