Tax Diary

End of each month Payment of tax deducted from employees’ salaries for the previous month 
  Payment of Defence contribution deducted from dividends, interest or rents for the previous month 
  Payment of tax deducted during the previous month on payments to non residents 
31 January  Submission of the deemed dividend distribution declaration 
31 March  Electronic submission of company tax returns and for individuals preparing audited financial statements 
30 April  Payment of premium tax for life insurance companies (1st installment) 
30 June  Payment of defence contribution for the first six months of the year on rents and on dividends or interest from sources outside Cyprus 
1 August  Submission of provisional tax assessment and payment of the first installment. 
  Payment of tax balance through self assessment by individuals and companies preparing audited accounts 
31 August  Payment of premium tax by insurance companies (2nd installment) 
30 September  Submission of personal tax returns of individuals not required to prepare audited financial statements but whose income include income from trade/business, rents, dividends, interest 
  Payment of immovable property tax 
31st December  Payment of defence contribution for the last six months of the year on rents and on dividends or interest from sources outside Cyprus 
  Payment of the second installment of provisional tax 
  Payment of premium tax by insurance companies (3rd and final installment) 
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