Cyprus Tax Deadlines Calendar 2026
Every key filing and payment date for Cyprus businesses and individuals, in one place. Print it or save it as a PDF and pin it up.
Monthly
| Deadline | Obligation |
|---|---|
| End of the following month | PAYE income tax, Social Insurance & GHS — monthly TD7 (Tax For All) |
| 15th of the following month | VIES recapitulative statement (where applicable) |
Quarterly
| Deadline | Obligation |
|---|---|
| 10th of the 2nd month after each VAT period (≈10 May, 10 Aug, 10 Nov, 10 Feb) | VAT return + payment (Tax For All) |
Twice a year
| Deadline | Obligation |
|---|---|
| 31 July & 31 December 2026 | Provisional (temporary) tax — two equal instalments (companies & self-employed). Under-declaring below 75% of the final figure triggers a 10% surcharge. |
| 30 June & 31 December 2026 | SDC + GHS self-assessed on foreign dividends & interest (domiciled residents) |
Annual
| Deadline | Obligation |
|---|---|
| 31 July 2026 | Personal income tax return for 2025 — employees & pensioners (electronic, via Tax For All) |
| 31 January of the 2nd year after the tax year | Corporate income tax return (TD4) + final payment, and self-employed returns — NEW from tax year 2026 (so the 2026 return is due 31 January 2028) |
| Per the Registrar's window | Annual Return (HE32) + prior-year financial statements to the Registrar of Companies |
The €350 annual company levy was abolished from 2024. Dates are confirmed annually by the Tax Department and occasional extensions are granted — confirm current-year specifics. General information, not advice. Full explanation in our 2026 tax calendar guide.
Stay ahead of Cyprus tax in 2026
Get our plain-English summary of the 2026 reform and reminders of the key VAT, payroll and tax deadlines — straight to your inbox. No spam, unsubscribe anytime.
Never miss a Cyprus deadline again
We keep a live compliance calendar for every client — VAT, payroll, provisional tax and the annual returns — and file each one on time. Book a free consultation.
- Reply within 1 business day
- Fixed fees, no obligation
- ICPAC-aligned · established 1984