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According to the Cyprus Income Tax Law the dates of submission and payment of the provisional tax for the year 2024 are as follows:

31/07/2024
Submission of return and payment of 1st installment

31/12/2024
Payment of 2nd installment – last day of revision of provisional tax (if needed)

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On the 21st of June 2024, the Cyprus Tax Department announced the deadline extension of the filing of personal income tax returns for employees and pensioners and payment of tax arising for the year 2023, from 31st of July to 31st of October 2024.

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The Cyprus Tax Department announced that the submission of the Income Tax Return for the year 2023 is now available through the TaxisNet system at https://taxisnet.mof.gov.cy 

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CYPRUS TAX CALENDAR AND TAX BOOKLET 2023