Keeping a tax diary is very important if you wish to be proactive and up-to-date with your tax compliance obligations and avoid paying unnecessary interest and penalties.
Courtesy of M. Target Group, the below publication reflects all essential Cyprus tax due dates for the year 2026 by month as applicable to companies and individuals. Using this document as a reference, you always could remain up to date and know your exactly tax‐due dates so that to plan accordingly. Of course, you could pay your taxes and submit the relevant returns before the deadline, which will ensure that no interest and penalties will be imposed.
It is worth noting that all tax-related payments could only be executed electronically, either via JCCSmart portal or through e-banking.
Tax Due Dates By Month
End Of Each Month
31st January
- Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2023
31st March
- Electronic submission by employers of the monthly payroll for the months July – December 2025
20th April
- Electronic submission by employers of the total 2024 payroll (Form TD7).
30th April
- Electronic submission of the 2023 corporation tax return (TD4) for companies.
- Electronic submission of the 2023 income tax return of physical persons preparing audited financial statements
31st July
- Submission of the 2026 provisional income tax return and payment of the first instalment
1st August
- Payment of 2025 final corporation tax under the self-assessment method.
- Payment of 2025 personal income tax under the self assessment method by self- employed individuals preparing audited financial statements.
30st September
- Electronic submission by employers of the total 2025 payroll (Form TD7)
31st October
- Electronic submission of 2025 personal income tax returns and payment of 2025 personal income tax under the self-assessment method by (i) employees and pensioners whose incomes do not include income from a trade/business, rents, dividends, interest, royalties not income relating to trading goodwill
- (ii) other individuals that have gross income that falls under Article 5 (includes salaries, dividends, interest and profits from share dealings) and who are not obliged to prepare audited financial statements
30th November
- Electronic submission of the 2024 corporation tax return (TD4) for companies
- Electronic submission of the 2024 income tax return of physical persons preparing audited financial statements
31st December
- Payment of provisional tax - second and last instalment for 2026
End Of Each Month
- Payment of tax deducted from employees salary (PAYE) in the preceding month
- Payment of SDC withheld on payments of dividends or interest made to Cyprus tax residents in the preceding month
- Payment of tax withheld in the preceding month on payments to non-Cyprus residents
- Electronic submission by employers of the 2026 monthly payroll (Form TD7) in the following month (with the exception of January 2026 for which the deadline was extended to 31 March 2026).
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By the 10th of the second month after the end of the VAT period
Submission of VAT return and payment of VAT amount due.
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By the 15th of the month following the end of the reporting month
Submission of VIES form for goods and services
Interest and Penalties
Interest and Penalties The official interest rate, as set by the Finance Minister, for all amounts due as from 1 January 2026 is 3,5% (5,5% for 2025, 5% for 2024, 2,25% for 2023, 1,75% for 2022, 2021 and 2020, 2% for 2019, 3,5% for 2017-2018, 4% for 2015-2016, 4,5% for 2014, 4,75% for 2013, 5% for years 2012 and 2011, 5,35% for the year 2010, 8% for the years 2007-2009 and 9% up to 31 December 2006).
This publication has been prepared as a general guide and for information purposes only. It is not a substitution for professional advice. Authors or the publishers accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication
