In short
- Next: the 2024 return by 30 November 2026, the second provisional instalment by 31 December 2026.
- The 2025 balance is paid at 12.5%. Provisional tax for 2026 is paid at 15%.
- From tax year 2026 the return and the balance are due together: 31 January 2028 for 2026.
- A late return costs a company €250 or €500. Late tax costs 5%, then a further 5%, and interest.
In this guide
Tax reporting calendar: Cyprus tax deadlines for a company in 2026 and 2027
A tax year in Cyprus is the calendar year. The table lists what a company files with the Tax Department or pays to it, in the order of the dates. The two return dates of 2026 were set by decree, which moved the returns for 2023 and 2024 from their dates in the law.
| Date | What a company files or pays | For tax year |
|---|---|---|
| 31 March 2026 | Income tax return, form TD4, with no charge until 30 April 2026. Employer's yearly return for 2024 | 2023 |
| 31 July 2026 | Provisional tax: the estimate of the year's profit and the first instalment | 2026, at 15% |
| 1 August 2026 | Balance of corporate tax, by self-assessment | 2025, at 12.5% |
| 30 November 2026 | Income tax return, form TD4. Employer's yearly return for 2025 | 2024 |
| 31 December 2026 | Provisional tax: the second instalment and the last day to revise the estimate | 2026, at 15% |
| 31 March 2027 | Income tax return, form TD4. Employer's yearly return for 2026 | 2025 |
| 31 July 2027 | Provisional tax: the estimate and the first instalment | 2027, at 15% |
| 31 December 2027 | Provisional tax: the second instalment and the last day to revise the estimate | 2027, at 15% |
No balance is due on 1 August 2027. The balance of the 2026 tax is paid with the 2026 return, by 31 January 2028.
A company that trades with related companies files the summary table of those transactions by the same date as its return. With our Cyprus corporate tax services we prepare each filing of this table and tell you each amount ahead of its date.
Next dates: October 2026 to March 2027, day by day
These are the entries of the Tax Department's own calendar for the months ahead, for a company with a VAT number and staff. The VAT date of February follows from the rule, because the calendar for 2027 is still being filled.
| Date | What is due |
|---|---|
| 10 November 2026 | VAT return and payment for the quarter July to September 2026 |
| 16 November 2026 | VIES statement for October 2026. The 15th is a Sunday |
| 30 November 2026 | Income tax return for 2024. Employer's yearly return for 2025. Employer's monthly return for October |
| 15 December 2026 | VIES statement for November 2026 |
| 31 December 2026 | Second instalment of provisional tax for 2026 and the last revision of the estimate. Employer's monthly return for November |
| 31 January 2027 | Employer's monthly return for December 2026 |
| 10 February 2027 | VAT return and payment for the quarter October to December 2026 |
| 31 March 2027 | Income tax return for 2025. Employer's yearly return for 2026 |
The VAT dates are those of a company whose quarters end in March, June, September and December. New registrations run on calendar quarters. A company registered for VAT in earlier years can have quarters that end a month earlier or later, and its return moves with them.
Tax year 2026: the new deadline for the corporate tax return and the balance
The tax reform that took effect on 1 January 2026 raised the rate and joined two dates into one. Tax year 2025 is the last under the old rules.
| Rule | Tax years up to 2025 | From tax year 2026 |
|---|---|---|
| Corporate tax rate | 12.5% | 15% |
| Return, form TD4 | 31 March of the second year after | 31 January of the second year after |
| Balance of the tax | 1 August of the year after | With the return |
| The return is filed through | TAXISnet | Tax For All |
The dates of 2027 are the ones in the law on 10 October 2026. The Council of Ministers can move a return date by decree, as it did for 2023 and 2024, and the Tax Department publishes each change in its announcements. What the 15% applies to is in the guide to the Cyprus corporate tax rate.
Provisional tax: two instalments and the 75% test
Provisional tax is corporate tax paid during the year on the profit the company expects. The company declares its estimate by 31 July and pays the tax on it in two equal instalments, by 31 July and by 31 December. Where the estimate turns out lower than 75% of the final taxable profit, the Tax Department adds 10% of the difference between the final tax and the provisional tax.
For 2026 a company expects a taxable profit of €100,000 and pays €7,500 by 31 July and €7,500 by 31 December: 15% of €100,000 in two halves. The year closes with €140,000. The final tax is €21,000, and the balance of €6,000 is due by 31 January 2028.
The estimate was 71% of the final profit, so 10% of €6,000 is added: €600. An estimate revised to €105,000 or more by 31 December would have passed the test.
To revise, the company enters the new taxable income for the whole year in the Tax Portal and, as tax payable, the difference alone: the increase or the decrease. A company registered during the year, or one whose income starts after 30 June, declares its estimate and pays the tax by 31 December of that year.
We do this for you Cyprus corporate tax services from €290 a month with accounting
VAT, VIES, payroll and withholding: dates that repeat
| Filing or payment | How often | Due |
|---|---|---|
| VAT return and payment | Each quarter | 10th day of the second month after the quarter |
| VIES statement of sales to businesses in other EU member states | Each month | 15th day of the following month |
| Employer's return, with the income tax withheld from salaries (PAYE) and the health contributions (GeSY) | Each month | End of the following month |
| Social insurance contributions | Each month | End of the following month |
| Special Defence Contribution withheld from a dividend or interest | Each month in which one is paid | End of the following month |
| OSS return, for sales to consumers in other EU member states | Each quarter | End of the month after the quarter |
| Intrastat declaration, for goods moved within the EU | Each month | 10th day of the following month |
The employer's return comes before the payment, because it creates the amount to pay in Tax For All. A company applies for VAT registration in Cyprus before the first of these dates. The contribution on a dividend is worked through in the guide on how to distribute dividends in Cyprus.
The calendar moves some dates that fall on a weekend. The VAT date of 10 October 2026, a Saturday, became 12 October, and the VIES date of 15 November, a Sunday, became 16 November. The department also moves single dates: the VAT return for the quarter to 30 June 2026 went from 10 August to 20 August 2026.
Registrar of Companies: two more yearly dates
Two yearly dates sit outside the Tax Department. The annual return, form HE32, goes to the Registrar of Companies within 28 days of the company's own annual return date, with the financial statements. Between 1 October and 31 December each year the company also confirms each beneficial owner (UBO) in the register.
The guide to Cyprus accounting requirements explains both filings. Our accounting services in Cyprus do the monthly work behind all these dates.
What a missed date costs
The charges below apply from 1 January 2026. The tax reform raised the fixed charge for a late income tax return, which was €100 until 2025.
| What is late | Charge |
|---|---|
| Income tax return of a company | €250, or €500 where turnover or assets exceed €1 million |
| Employer's yearly return | The same €250 or €500 |
| Corporate tax or provisional tax | 5% of the tax, a further 5% after two months, and interest of 3.5% a year |
| VAT return | €100 |
| VAT payment | 10% of the VAT due, and interest |
| VIES statement | €50 |
| PAYE withheld and not paid | 1% for each month of delay, and interest |
| Annual return to the Registrar | €50 and €1 a day, up to €150 |
No charge applies to a return filed inside a later period that the Tax Commissioner announces. That is how a 2023 return could be filed without a charge until 30 April 2026.
Working back: what must be ready before each date
| Date | What has to be ready |
|---|---|
| 31 July, the estimate and the first instalment | The books of the first half of the year, and a forecast of the second |
| 31 December, the second instalment | A fresh estimate. Raise it where it stands under 75% of what the year will bring |
| 31 January, the return and the balance | The audited or reviewed accounts of the tax year the return is for |
| The annual return, 28 days after its date | The financial statements of the previous year, certified by a director and the secretary |
We prepare and file the tax returns of your Cyprus company: you approve each return in your account before we file it, and you pay each amount in the Tax Portal.
