Staying compliant in Cyprus is largely a matter of hitting a handful of recurring deadlines — and the cost of missing them is penalties and interest that compound over time. For 2026 the calendar is more important than usual, because the tax reform changed when companies and the self-employed file and pay: from tax year 2026 onward, both the return and the final payment move to 31 January of the second year following the tax year, replacing the old 31 March filing and 1 August payment dates.
This guide pulls every key obligation into one place — VAT, payroll, provisional tax, and the annual returns — with the dates that apply for 2026 and the legal 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.
The recurring monthly and quarterly deadlines
Three obligations repeat through the year and drive most of the compliance workload:
| Obligation | Frequency | Deadline |
|---|---|---|
| PAYE, Social Insurance & GHS (monthly TD7) | Monthly | End of the month following the payroll month |
| VAT return & payment | Quarterly | By the 10th day of the second month after the VAT period ends |
| VIES recapitulative statement | Monthly | By the 15th of the following month (where applicable) |
Payroll is the most frequent: each month's withheld income tax, Social Insurance and GHS are reported and paid by the end of the following month — the mechanics are set out in our guide to Cyprus payroll, Social Insurance and GHS. VAT is quarterly and filed through the Tax For All portal, with the rules explained in our VAT registration guide.
Provisional (temporary) tax
Both companies and the self-employed must estimate their current-year taxable income and pay tax on it in advance, in two equal instalments due on 31 July and 31 December of the tax year itself. This is separate from, and earlier than, the final balancing payment.
If your declared provisional income turns out to be less than 75% of your final taxable income, a 10% surcharge is added to the difference between the final tax due and the provisional tax paid. The estimate can be revised upward (and the second instalment increased) before 31 December, so review your numbers mid-year rather than guessing in July.
The annual returns — what changed for 2026
This is the most significant calendar change in the reform. The filing and final-payment dates differ depending on the tax year:
| Return | Up to tax year 2025 | From tax year 2026 |
|---|---|---|
| Corporate income tax return (TD4) + final payment | File by 31 March of the second year; pay final tax by 1 August of the following year | File and pay by 31 January of the second year after the tax year |
| Self-employed return (with accounts) | By 31 March of the second year | 31 January of the second year after the tax year |
| Personal return — employees & pensioners | 31 July of the following year | 31 July of the following year (unchanged) |
For employees and pensioners, the personal return for a year is filed electronically by 31 July of the following year — the 2025 return, for example, was due by 31 July 2026. Most of their tax is already collected through PAYE, so the return is usually a reconciliation rather than a large payment. The personal income tax guide sets out how the figures are built.
SDC and GHS on investment income
Cyprus tax residents who are also domiciled here self-assess Special Defence Contribution on foreign-source dividends and interest in two payments, due 30 June and 31 December. The same dates apply to the GHS payable on that income (GHS applies to everyone, including non-doms). Where SDC or GHS is withheld at source by a Cyprus payer, it is instead remitted by the end of the month following payment. The SDC framework is explained in our SDC guide.
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 prior year's financial statements. This is a corporate-law obligation with its own timing and penalties, covered fully in our guide to Cyprus company annual obligations. Note that the former €350 annual company levy was abolished from 2024.
Penalties, interest and record-keeping
Cyprus enforces its deadlines. Late VAT filing and payment attract fixed penalties plus interest; late PAYE and Social Insurance carry surcharges that grow each month; and late annual returns trigger their own charges. On top of specific penalties, overdue tax accrues public-rate interest set annually by the Minister of Finance. The 2026 reform also strengthened collection and enforcement, and confirmed that 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.
Staying ahead of the calendar
The 2026 dates reward businesses that plan rather than react: review the provisional tax estimate before 31 December to avoid the 10% surcharge, keep payroll and VAT current each month, and diarise the new 31 January annual deadline for company and self-employed filings. 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 — VAT, payroll, provisional tax and the annual returns — and file each one on time through TFA so nothing slips. Get in touch to hand the deadlines to us, and never miss one again.