| Month | Companies and Individuals | Companies | Individuals |
| By the end of the following month | Payment of tax withheld in the preceding month on payments to non-Cyprus residents. | Payment of tax and special contribution deducted from employees salary (PAYE – IR61)
Payment of special defence contribution withheld on dividends, interest or rent (if the tenant is a company, partnership, the state or local authority) paid in the previous month Payment of social insurance contributions deducted from employees salary |
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| January | Submission of the deemed dividend distribution declaration (IR623) |
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| March | Electronic submission of the corporation tax return (IR4) for accounting periods ending on 31 December 20XX (IR4). | Electronic submission of the 20XX income tax return of physical persons preparing audited financial statements. | |
| April | Non Electronic submission of Employer’s Return & Employees Details (IR7) for the previous year | Payment of provisional tax by insurance companies-First Instalment for the current year | Non-electronic submission of Income Tax Return (IR1) by employees for the previous year
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| June | Payment of Defence Contribution on rents (IR601) for the first 6 months of the current year
Payment of Defence Contribution on interest (IR601) not deducted at source for the first 6 months of the current year |
Non-electronic submission of Income Tax Return (IR1 SE) by self-employed not preparing audited accounts (Gross income below €70.000) for the previous year
Payment of Self-assessment by self-employed (IR158 SE) not preparing audited accounts of the final tax due for the previous year |
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| July | Electronic submission by employers of the total 20XX payroll (Form IR7).
Submission and payment of Temporary Tax Assessment-First Instalment (IR6) for the current year
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Electronic submission of Income Tax Return (IR1) by employees for the previous year | |
| August | Payment of Self-assessment by companies (IR158A) of the final tax due for the previous year
Payment of provisional tax by insurance companies-Second Instalment for the current year |
Payment of Self-assessment by self-employed (IR158 SE) preparing audited accounts of the final tax due for the previous year | |
| September | Payment of Immovable Property Tax for the current year | Electronic submission of Income Tax Return (IR1 SE) by self-employed not preparing audited accounts (Gross income below €70.000) for the previous year | |
| December | Payment of Temporary Tax Assessment-second Instalment (IR6) for the current year
Payment of Defence Contribution on rents (IR601) for the second 6 months of the current year
Payment of Defence Contribution on interest (IR601) not deducted at source for the second 6 months of the current year |
Submission of Company’s Income Tax Return ( IR4) for the previous year
Payment of provisional tax by insurance companies-Third Instalment for the current year |
Submission of Income Tax Return for self-employed ( IR1) for the previous year preparing audited accounts |