| End of each month |
Payment of tax deducted from employees’ salaries for the previous month |
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Payment of Defence contribution deducted from dividends, interest or rents for the previous month |
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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. |
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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 |
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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 |
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Payment of the second installment of provisional tax |
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Payment of premium tax by insurance companies (3rd and final installment) |