TAX SUBMISSION DATES – CYPRUS
Stay Ahead of Every Deadline.
Timely submission of tax returns and payments is essential to maintain compliance and avoid penalties. Below is a summary of the key tax submission and payment dates for individuals, companies, and self-employed persons in Cyprus.
At a Glance
| Tax Type | Form | Due Date | Applies To |
|---|---|---|---|
| Personal Income Tax (T.D.1) | Online via TAXISnet | 31 July (following year) | Employees & Individuals |
| Corporate Income Tax (T.D.4) | Electronic submission | 31 March (next year) | Companies |
| Provisional Tax Payments | — | 31 July & 31 December | Individuals & Companies |
| Social Insurance & GESY | Monthly via JCCSmart | End of following month | Employers & Self-Employed |
| Annual Levy | — | 30 June | All Cyprus Companies |
Missing a submission can trigger automatic penalties and interest — we monitor every date so you don’t have to.
Request Annual Compliance Calendar
We prepare and manage all tax submissions and payments for you throughout the year.
1. Overview
The Cyprus Tax Department requires all individuals and entities to file their annual returns electronically through TAXISnet. Submission deadlines vary depending on the taxpayer category, income type, and assessment period. Late filings attract a 5% penalty plus 2.25% annual interest, with additional surcharges for continuous non-compliance.
2. Personal Tax Deadlines
| Obligation | Form | Due Date | Remarks |
|---|---|---|---|
| Individual Income Tax Return | T.D.1 | 31 July (following year) | Employees and pensioners via TAXISnet |
| Self-Employed (No Audit) | T.D.1 (self-employed) | 31 July (following year) | For turnover ≤ €70,000 |
| Self-Employed (With Audit) | T.D.1 & Audited Accounts | 31 March (following year) | For turnover > €70,000 |
| Final Payment of Tax | — | 1 August (following year) | Via TAXISnet / JCCSmart |
| Provisional Tax (1st Instalment) | — | 31 July | Based on estimated income |
| Provisional Tax (2nd Instalment) | — | 31 December | Adjust final figures before submission |
Self-employed and salaried individuals must maintain accurate bookkeeping and retain records for at least six years.
3. Corporate Tax Deadlines
| Obligation | Form | Due Date | Remarks |
|---|---|---|---|
| Provisional Tax (1st Instalment) | — | 31 July | Based on expected profits |
| Provisional Tax (2nd Instalment) | — | 31 December | Adjustment allowed before submission |
| Final Corporate Tax Payment | — | 1 August (following year) | Settlement via TAXISnet |
| Corporate Tax Return | T.D.4 | 31 March (following year) | Must include audited financials |
| Audited Financial Statements | — | With T.D.4 | IFRS-compliant |
| Employer’s Return (PAYE) | IR7 | 31 May (following year) | Online payroll data submission |
| Employer’s Monthly PAYE | — | By 31st of following month | Via JCCSmart |
Companies must maintain IFRS-based books and retain them for at least six years after each accounting period.
4. Indirect Taxes (VAT & VIES)
| Type | Form | Frequency | Submission & Payment Deadline |
|---|---|---|---|
| VAT Return | VAT Form 4 | Quarterly | By 10th of 2nd month after quarter end |
| VIES Return (Intra-EU Supplies) | VIES Form | Monthly | By 15th of following month |
| Intrastat Declarations | — | Monthly | By 10th of following month |
Example:
VAT for Q1 (Jan–Mar): Due 10 May
VIES for March: Due 15 April
VAT and VIES filings are mandatory for all registered traders, even if no transactions occurred during the period.
5. Social Insurance & GESY Contributions
| Category | Submission / Payment | Deadline |
|---|---|---|
| Employers | Monthly returns & payments | End of following month |
| Self-Employed | Quarterly contributions | End of month after quarter end |
| GESY (Healthcare) | Collected with SIS | Same deadlines |
Failure to pay social contributions on time incurs a 3% penalty per month (up to 27% maximum).
6. Other Key Compliance Deadlines
| Obligation | Date | Applies To |
|---|---|---|
| Annual Levy (€350) | 30 June | All registered companies |
| Annual Return (HE32) | 12 months + 28 days after last return | Companies (Registrar of Companies) |
| Employer Registration (New Companies) | Within 1 month of first hire | Companies with staff |
| UBO Register Update | Within 30 days of change | All companies & partnerships |
| Provisional Tax Revisions | By 31 December | Individuals & Companies |
7. Penalties for Late Submission
| Non-Compliance | Penalty |
|---|---|
| Late tax return filing | 5% fixed penalty |
| Late tax payment | 5% + 2.25% annual interest |
| Late provisional tax adjustment | 10% additional surcharge |
| Late social insurance | 3% per month (max 27%) |
| Failure to file VAT/VIES | Administrative fine up to €100 per instance |
Persistent non-compliance may lead to audits, estimated assessments, or prosecution under the Tax Collection Law.
8. Automation and e-Filing
All tax submissions in Cyprus are now processed electronically through:
- TAXISnet Portal: Income tax, corporate tax, provisional tax, and VAT returns
- JCCSmart: Payments for tax, levy, and contributions
- Social Insurance e-Service: SIS and GESY filings
- CySEC / Registrar Platforms: Corporate filings and returns
Automation has reduced paperwork and ensured secure, digital compliance accessible to both residents and non-residents.
9. Why Clients Choose Our Firm
- Comprehensive tax compliance calendar tailored to your entity
- Automated deadline tracking and submission reminders
- Full TAXISnet and JCCSmart management
- Provisional tax calculations and adjustments
- Liaison with the Tax Department for extensions and confirmations
We ensure you never miss a submission — your entire fiscal year is monitored, filed, and verified with precision.