Cyprus Tax Diary 2017
End of each month
Payment of PAYE deducted from the employees salary in the preceding month
Payment of Special Defence Contribution withheld from rental payment by a company, partnership, the state or local authority in the preceding month
Payment of Special Defence Contribution on dividends and interest received in the preceding month
31 January
Submission of deemed dividends distribution declaration (IR 623) for the tax tax year 2014
31 March
Electronic submission of 2015 tax returns for companies (IR 4)
Submission of 2015 tax returns of individuals for which audited financial statements were prepared (with turnover exceeding €70,000).
30 April
Submission of the personal tax returns of individuals for 2016 (if gross income of employee or pensioner exceeds €19.500) (deadline will be extended by 3 months in case of electronic submission)
Payment of provisional tax for the first four months of 2017 by life insurance Companies
30 June
Payment of special contribution of defence for the first half of 2017
Submission of personal tax returns of individuals for the year 2016 without audited financial statements and for payments of the tax via self assessment (deadline will be extended by 3 months in case of electronic submission
31 July
Electronic submission of employers return for the year 2016
Submission of the provisional tax return and payment of the first installment of 2017
1 August
Payment of the corporation tax and income tax of 2016 for individuals preparing audited accounts, via self assessment
31 August
Payment of the provisional tax for the second four months of 2017 by life insurance companies
30 September
Payment of immovable property tax for 2017
31 December
Payment of the second and last installment for 2017 provisional tax
Payment of the special contribution of defence of rental for the second half of 2017
Payment of provisional tax for the last four months of 2017 by life insurance companies
