Staying compliant in Cyprus is largely a matter of hitting a handful of recurring deadlines — and the cost of missing them is filing penalties, payment surcharges and statutory interest. For 2026 the calendar matters more than usual, because the tax reform changed when companies and the self-employed file and pay: from tax year 2026 onward, both the corporate return and the final payment fall on 31 January of the second year following the tax year. On top of that, two transitional extensions still govern the 2023 and 2024 returns being filed during 2026.
This guide pulls every key obligation into one place — the personal return, provisional tax, VAT, payroll and the corporate filings — with the dates that apply for 2026 and the logic behind them. Because the Tax Department confirms certain dates annually and occasionally grants extensions, treat this as the planning framework and confirm current-year specifics before each deadline; our tax compliance team tracks them for clients automatically, and our printable 2026 tax deadlines resource summarises the same dates on one page.
The 2026 deadlines at a glance
The single most useful thing you can do is map the year. The table below groups every obligation by type — income tax, provisional tax, VAT, payroll and Social Insurance, and corporate filings — so you can see the whole 2026 calendar in one view. The detail and the logic behind each line follow in the sections below.
| Group | Obligation | 2026 deadline |
|---|---|---|
| Income tax | 2025 individual return (TD1), with payment; excluding required audited/reviewed accounts | 31 October 2026, 23:59 (extended) |
| Corporate income tax return (TD4) + final/balancing tax | 2024 return: 30 November 2026; 2025 return: 31 March 2027; from tax year 2026: 31 January of the second following year (2026 return: 31 January 2028) | |
| Provisional tax | First instalment under ordinary rule | 31 July |
| Second instalment (and final revision of the estimate) | 31 December | |
| Defined new activity or income after 30 June | One instalment by 31 December | |
| VAT | VAT return & payment (usually quarterly; assigned period can differ) | Ordinarily, 10th day of the second month after the VAT period ends |
| Payroll & Social Insurance | PAYE (income tax withheld) | End of the month following the payroll month |
| Social Insurance & GHS contributions | End of the month following the payroll month | |
| Corporate filings | Annual Return (HE32) with the Registrar of Companies + required financial statements | Company-specific reference date; file within 28 days after the return is drawn up |
The personal income tax return (TD1)
The 2025 individual income tax return and payment are due by 31 October 2026 at 23:59 under Decree 260/2026. This extension covers individuals other than self-employed people who must prepare audited or reviewed accounts. Distinguish the tax year being reported from the calendar year of filing: the ordinary 31 July rule is not the live deadline for these 2025 returns. PAYE already withheld is reconciled against the annual liability. See our personal income tax guide.
A company files the TD4. A self-employed individual required to prepare audited or reviewed accounts files the individual return with accounts (TD1 accounts / ΤΦ1Λογ.), not a company TD4. The accounts requirement affects the applicable timetable. Do not infer the correct deadline simply from being self-employed; confirm the return category and any extension for the particular tax year.
Provisional (temporary) tax
Under the ordinary rule, provisional tax is paid in two instalments, on 31 July and 31 December of the tax year. From 2026, specified taxpayers starting relevant activity or income after 30 June pay one instalment by 31 December. It is an advance payment on the current year's estimated taxable income — separate from, and earlier than, the final balancing payment that follows when the annual return is filed. Under the ordinary rule you estimate the year's taxable income, divide the expected tax in two, and pay it in those tranches; a revision changes the amount of the second payment.
The one-instalment exception is limited: the Tax Department names a company incorporated or registered in Cyprus, or becoming Cyprus tax resident, after 30 June; it also covers an individual first receiving relevant non-employment income after that date. It is not a general postponement for an established business whose sales were low in the first half. The provisional-tax guide explains the Article 24 conditions and worked examples.
If your declared provisional income turns out to be less than 75% of your final taxable income, a 10% surcharge is added to the shortfall in tax. You can revise the estimate upward — and increase the second instalment — up to 31 December, so review your numbers in the autumn rather than guessing in July. The mechanics, including how to revise and what counts toward the 75%, are set out in our provisional tax guide.
In practice the two provisional dates create a useful natural checkpoint. By the time the second instalment falls due on 31 December, you usually have ten or eleven months of actual results, so the December revision can be grounded in real figures rather than a January forecast. Businesses that treat the December instalment as a genuine re-estimate — rather than simply repeating the July number — are the ones that stay clear of the 10% surcharge. It is also worth remembering that provisional tax is an advance against the same liability later confirmed on the annual return: paying it does not remove the obligation to file, and any difference between the provisional payments and the final figure is settled as the balancing payment.
VAT returns and payment
VAT returns are usually quarterly, but the Tax Commissioner may assign monthly or annual periods under specified conditions. Submission and payment are ordinarily due by the 10th day of the second month following the end of the assigned VAT period. For standard calendar quarters ending in March, June, September and December, that places the deadlines at roughly 10 May, 10 August, 10 November and 10 February. Returns are submitted through the Tax For All portal. Registration thresholds, the reverse charge and how the quarters are assigned are covered in our VAT registration guide.
Payroll, Social Insurance and GHS
Payroll is the most frequent obligation. Each month's withheld income tax under PAYE, together with Social Insurance and GHS contributions, is reported and paid by the end of the month following the payroll month — January's payroll is therefore settled by the end of February, and so on through the year. There is no quarterly bunching here: the rhythm is strictly monthly. The contribution rates, the GHS cap and the employer/employee split are explained in our guide to Cyprus payroll, Social Insurance and GHS.
The monthly cadence is unforgiving precisely because it repeats twelve times a year: a single missed remittance is easy to make, and the surcharges attach immediately. For employers, the practical discipline is to run payroll, calculate the PAYE and contributions, and schedule the payment in the same cycle, rather than leaving the remittance to drift toward the month-end deadline. New employers should also factor in registration lead time — an entity cannot remit contributions until it is set up as an employer with the relevant authorities, and that onboarding does not happen overnight.
Annual employer return: the later official extension moves the deadline for the 2025 annual PAYE return to 30 November 2026, superseding the earlier 30 September date. This annual filing is separate from monthly payroll reporting and payments.
The corporate return (TD4) — what changed for 2026
This is the most significant calendar change in the reform. From tax year 2026, the corporate income tax return (TD4) and the final/balancing tax payment are due under the statutory timetable on 31 January of the second year after the tax year. In concrete terms, the 2026 return is due by 31 January 2028. Self-employed individuals who are required to prepare audited or reviewed accounts follow the corresponding timetable for their individual return with accounts — they do not use the 31 July personal-return date.
From tax year 2026, the statutory timetable aligns filing and final payment. Compared with the former 31 March filing date in the second following year, filing moves earlier; compared with the former 1 August final-payment date in the first following year, payment moves later. For 2026, the new date is 31 January 2028. Extensions and later legislative changes must still be checked before relying on a planning calendar.
| Filer | Return | 2026 deadline |
|---|---|---|
| Companies | Corporate income tax return (TD4) + final tax | 31 January of the second year after the tax year (2026 → 31 Jan 2028) |
| Self-employed with audited/reviewed accounts | TD1 accounts + final tax | 31 January of the second year after the tax year |
| Individuals (employees, pensioners, other self-employed) | Personal return (TD1) | Ordinary rule: 31 July; covered 2025 returns extended to 31 October 2026, 23:59 |
The change does not apply retrospectively. Two extensions still govern the returns being filed during 2026: the tax-year-2023 returns were extended to 31 March 2026, and the tax-year-2024 returns to 30 November 2026. If you have outstanding 2023 or 2024 returns, those are your live dates — diarise them separately from the new statutory 31 January rule.
Company filings with the Registrar
Separate from the Tax Department, every Cyprus company files an Annual Return (form HE32) with the Registrar of Companies, accompanied by the required financial statements. The filing is tied to that company's reference date, and the return is filed within 28 days after it is drawn up. This is a corporate-law obligation distinct from the tax return, with its own timing and penalties. The full process — the made-up date, the accounts that must accompany it and the consequences of falling behind — is covered in our guide to Cyprus company annual obligations.
The 1 July 2026 electronic-rent rule
One change in 2026 is easy to overlook because it is about how you pay rather than when you file. From 1 July 2026, the Tax Department says rent for Cyprus immovable property must be paid through a bank or another recognised electronic payment method under Article 48A. Landlords and tenant-businesses should retain a clear payment trail and review the tax treatment of any cash payment rather than assume it qualifies for a deduction. The interaction with rental taxation is set out in our rental income guide.
Penalties, interest and record-keeping
Cyprus enforces its deadlines. Late filing, late payment and under-estimated provisional tax are different failures with different charges. Overdue tax can also attract statutory interest at the applicable annual rate. Late VAT, PAYE and Social Insurance each carry their own charges that grow the longer they remain unpaid. The 2026 reform also strengthened collection and enforcement, and accounting records must be kept up to date and retained for six years.
Register early for the Tax For All (TFA) portal and keep credentials current — access problems are not accepted as an excuse for late filing. For a new entity, onboarding to TFA, VAT and the payroll systems can take longer than the time left before the first deadline, so build that lead time into your launch plan.
Staying ahead of the calendar
The 2026 dates reward businesses that plan rather than react: file covered 2025 individual returns by 31 October 2026 at 23:59, review the provisional estimate before 31 December to avoid the 10% surcharge, keep VAT and payroll current month by month, and diarise the new statutory 31 January corporate deadline alongside the transitional 31 March 2026 and 30 November 2026 dates for the 2023 and 2024 returns. Done consistently, compliance becomes routine; left to the last week, it becomes a scramble with penalties attached.
We keep a live compliance calendar for every client — the TD1, provisional tax, VAT, payroll, the TD4 and the HE32 — and coordinate filings through TFA and the Registrar against an agreed timetable. Get in touch to hand the deadlines to us, to agree responsibilities and a filing timetable.