Publications:

31 January • Submission of the declaration of deemed dividend distribution (Form IR623) for the year ended 31 December 2016. 31 March • Electronic submission

31 January • Submission of the deemed dividend distribution declaration (Form IR623) for the tax year 2015. 31 March • Electronic submission of the corporation

31 January • Submission of the deemed dividend distribution declaration (Form IR623) for the tax year 2014. 31 March • Electronic submission of the corporation

1.Introduction On the 16th of July, 2015 the income tax legislation has been amended to introduce a Notional Interest Deduction (NID) on new capital used

As from 1 January 2012, individuals becoming tax residents and taking up employment in Cyprus are entitled to choose one of the following two exemptions:

What is the PAYE? A pay-as-you-earn tax (PAYE) is a withholding tax on income payments to employees. Amounts withheld are treated as advance payments of

31 January • Submission of declaration of deemed dividend distribution (Form IR623) for the year ended 31 December 2013. 31 March • Electronic submission of

Special Contribution for Defence (SDC), is imposed on certain income earned by Cyprus tax residents. Non-tax residents are generally exempt from SDC. Cyprus tax residents

31 January • Submission of declaration of deemed dividend distribution (IR623) for the year ended 31 December 2012. 31 March • Submission of the 2013