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CYPRUS TAX CALENDAR 2026 |
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End Of each month |
Submission of the monthly payroll’s return for year 2026 |
| 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 applicable) withheld on dividends and interest paid to Cyprus tax residents in the previous month | |
| 31th January | Submission of deemed dividend distribution form relating to tax year 2023-payment of the SDC and GHS thereon |
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31st March |
Submission of the tax year’s 2023 income tax return for companies (extended deadline) |
| Submission of the Summary Information Table (if an obligation exists) for controlled transactions of year 2023 (extended deadline) | |
| Submission of the tax year’s 2023 income tax return for individuals with an obligation to prepare audited financial statements (extended deadline) | |
| Submission of the Annual Employer’s Return for tax year 2024 (extended deadline) | |
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30th June |
Payment of GHS on rental income received by individuals (where the tenant is not a Cyprus company, partnership, the government or local authority) for the first six months of 2026 |
| Payment of GHS withheld on rental payments* paid for the first six months of 2026
*Where the tenant is a Cyprus company, partnership, the government or local authority, there is an obligation to withhold GHS (if applicable) on the amount of the rent paid |
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31st July |
Submission of tax year’s 2025 income tax return by individuals |
| Payment of the final income tax liability of year 2025 by individuals (employees and self-employed) who have no obligation to prepare audited financial statements, through self- assessment | |
| Submission of the tax year’s 2026 provisional income tax return and payment of the first instalment of provisional tax by companies, individuals with sources of income other than employment income and self-employed individuals who prepare audited financial statements | |
| 1st August | Payment of the tax year’s 2025 final tax balance by companies and individuals preparing audited financial statements |
| 30th September | Submission of the Annual Employer’s Return for tax year 2025 (extended deadline) |
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30th November |
Submission of the tax year’s 2024 income tax return for companies (extended deadline) |
| Submission of the tax year’s 2024 income tax return for individuals preparing audited financial statements (extended deadline) | |
| Submission of the Summary Information Table (if an obligation exists) for controlled transactions of year 2024 (extended deadline) | |
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31st December |
Submission of the tax year’s 2026 revised provisional tax return (if applicable) and payment of the second instalment of provisional tax |
| Payment of GHS withheld on rental payments paid for the second semester of 2026 | |
| Payment of GHS on rental income received by individuals (where the tenant is not a Cyprus company, partnership, the government or local authority) for the last six months of 2026 | |
| Upon submission of income tax return
Payment of SDC and/or GHS on dividend or interest income earned from sources outside Cyprus, during year 2026. Payment is made by self-assessment both for companies and individuals |
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Globalserve Consultants Ltd, as your trusted financial advisors, is available to provide guidance and practical assistance with the calculation, preparation, and timely payment of the above tax obligations. Our team is committed to helping you meet your compliance requirements efficiently and accurately, ensuring that all applicable deadlines are observed. Should you require any clarification or support, please do not hesitate to contact us.
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