Cyprus Tax Reporting Calendar for 2026

Cyprus, known for its favorable tax system and transparent financial environment, continues to be a major hub for business and investment in Europe. However, like any jurisdiction, it is crucial for both individuals and companies operating in Cyprus to adhere to strict tax reporting deadlines to avoid penalties and fines. In this article, we will walk through the Cyprus tax reporting calendar for 2025, highlighting important deadlines for tax returns, payments, and other key obligations.

Key Monthly Deadlines

End of each month

• Payment of tax withheld from employees’ salaries during the previous month (PAYE) – also includes GHS contributions on remuneration, where these are payable to T.D (if any).
• Payment of SDC (and GHS contributions if payment is made to a Cyprus tax resident individual) withheld on dividends and interest paid to Cyprus tax residents in the previous month.
• Electronic submission of the Employer’s return via Tax For All portal.

28th February

• Electronic submission of the tax year’s 2022 income tax return for companies with an obligation to submit a Summary Information Table of related party transactions.
• Electronic submission of the tax year’s 2022 income tax return for individuals preparing audited financial statements with an obligation to submit a Summary Information Table of related party transactions.

31st March

• Electronic submission of the tax year’s 2023 income tax return for companies without an obligation to submit a Summary Information Table of related party transactions form IR4 extended until 30/06/2025.
• Electronic submission of the tax year’s 2023 income tax return for individuals with an obligation to prepare audited financial statements.

30th April

• Payment of premium tax for life insurance companies – first instalment 2025.

31st May

• Electronic submission of 2024 Employer’s Return together with details of all employees during the year via Tax For All portal form IR7.

30th June

• Payment of SDC and GHS on rents, dividend or interest income earned from sources outside Cyprus for the first six months of 2025.
• Payment of SDC and GHS on rents* received by individuals from Cyprus based properties (where the tenant is not a Cyprus company, partnership, the government or local authority) for the first six months of 2025.
• Payment of SDC and GHS (if payment is made to Cyprus tax resident individual) withheld by Cyprus companies on rent* paid for the first six months of 2025.

*Where the tenant is a Cyprus company, partnership, the government or local authority, there is an obligation to withhold SDC (and GHS, if applicable) on the amount of the rent paid.

31st July

• Electronic submission of 2024 personal tax return by individuals form IR1 ((i) employees and pensioners whose income does not include income from a trade/business for which there is an obligation to prepare audited financial statements and (ii) other individuals that have gross income that falls under Article 5 (salaries, dividends, interest and profits from share dealings) and who are not obliged to prepare audited financial statements and payment of the final income tax liability of 2024 through self-assessment.
• Submission of the 2025 provisional income tax return and payment of the first instalment of provisional tax by both individuals and companies.

1st August

• Payment of the 2024 final tax balance by companies and individuals preparing audited financial statements.

31st August

• Payment of premium tax for life insurance companies – second instalment 2025.

30th November

• Electronic submission of the tax year’s 2023 income tax return for companies with an obligation to submit a Summary Information Table of related party transactions.
• Electronic submission of the tax year’s 2023 income tax return for individuals preparing audited financial statements with an obligation to submit a Summary Information Table of related party transactions.

31st December

• Submission of the 2025 revised provisional tax return (if applicable) and payment of the second instalment of provisional tax.
• Payment of premium tax for life insurance companies – 3rd and last instalment for 2025.
• Payment of SDC and GHS on rents, dividend or interest income earned from sources outside Cyprus for the last six months of 2025.
• Payment of SDC and GHS on rents received by individuals from Cyprus based properties (where the tenant is not a Cyprus company, partnership, the government or local authority) for the last six months of 2025.
• Payment of SDC and GHS (if payment is made to Cyprus tax resident individual) withheld by Cyprus companies on rent paid for the last six months of 2025.
• Submission of the Deemed Dividend Distribution declaration for the profits of tax year 2023 and payment of the relevant SDC and GHS contributions.