Cyprus Tax Calendar 2026
Complete filing and payment deadlines for Cyprus taxpayers. Bookmark this page to stay on top of your tax obligations.
Important
Deadlines may change. The Cyprus Tax Department occasionally extends deadlines. Always verify with official sources or consult your tax advisor.
January
Submit deemed dividend distribution (Form IR 623) for the year ended 31 December two years prior
Payment of temporary tax (3rd instalment) — companies
February
VAT return (Form VAT 4) for the quarter ended 31 December
March
Electronic submission of the personal income tax return (Form IR 1 — employees)
Electronic submission of the personal income tax return (Form IR 1 — self-employed with turnover below €70,000)
April
VAT return for the quarter ended 31 March
Payment of the first tax instalment (salaried individuals)
May
No major deadlines this month. Check ongoing obligations below.
June
Payment of the second tax instalment (salaried individuals)
July
VAT return for the quarter ended 30 June
Provisional tax return and payment of the second instalment (individuals)
August
Payment of final corporation tax (Form IR 158) for the previous year
Submit the company income tax return (Form IR 4) for the previous year
September
Payment of the third tax instalment (salaried individuals)
October
VAT return for the quarter ended 30 September
November
No major deadlines this month. Check ongoing obligations below.
December
Payment of the first instalment of next year's temporary tax (companies)
Ongoing Obligations
VAT returns for monthly filers — due by the 10th day of the second following month
Social insurance and GESY contributions — due by the end of the following month
PAYE deductions — remitted monthly by employers
VAT returns for quarterly filers — due by the 10th day of the second month after the quarter ends
Corporate income tax return (Form IR 4) — due 15 months after year-end
Company annual levy — abolished, no longer payable (was €350 by 30 June)
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