Cyprus Tax Calendar / Diary - 2026
The Cyprus Tax Calendar / Diary summarises key tax filing and payment deadlines for companies, employers and individuals.
End of every month
Submission of the monthly employer’s return (TD7) and payment of tax withheld from employees’ salaries during the previous month.
Payment of special defence contribution withheld from dividends or interest payments by legal entities, paid to Cyprus tax residents in the previous month.
Payment of tax withheld on payments made to non-tax residents during the previous month.
31 March
Submission of the 2023 Corporate Tax Return (TD4) for companies with an obligation to submit a Summary Information Table for related party transactions.
Submission of the 2024 Corporate Tax Return (TD4) for companies without an obligation to submit a Summary Information Table for related party transactions. Extended to November 2026.
Submission of the 2024 income tax return by individuals having audited financial statements, without an obligation to submit a Summary Information Table for related party transactions. Extended to November 2026.
Submission of the 2024 annual employer’s return (TD7).
Submission of 2025 July–December monthly employer’s return (TD7).
31 May
Submission of annual employer’s return (TD7) for total salaries paid and taxes / contributions withheld during the previous year.
30 June
Payment of special defence contribution for the first half of 2026 on dividends and interest originating outside Cyprus.
31 July
Submission of current year provisional tax return and payment of the first instalment.
Submission of 2025 personal income tax return.
Payment of 2025 personal income tax under self-assessment for salaried individuals and trading individuals who are not obliged to submit audited financial statements.
1 August
Payment by companies of previous year final corporation tax under the self-assessment method.
Payment of previous year personal income tax under the self-assessment method for self-employed individuals having audited financial statements.
30 November
Submission of the 2024 Corporate Tax Return (TD4) for companies with obligation to submit a Summary Information Table for related party transactions.
Submission of the 2024 income tax return by individuals having audited financial statements, with an obligation to submit a Summary Information Table for related party transactions.
31 December
Payment of the second instalment of current year provisional tax.
Payment of special defence contribution for the second half of the current year on dividends or interest from sources outside Cyprus.
The official interest rates, as set by the Minister of Finance, are as follows:
Period — official interest rate
01/01/2026 - 3,50%
01/01/2025 - 31/12/2025 - 5,50%
01/01/2024 - 31/12/2024 - 5,00%
01/01/2023 - 31/12/2023 - 2,25%
01/01/2020 - 31/12/2022 - 1,75%
01/01/2019 - 31/12/2019 - 2,00%
01/01/2017 - 31/12/2018 - 3,50%
In addition to interest, penalties for late filing of returns and/or late payment of tax are charged by the Tax Department.
All the information above is for guidance only. For tax advice, please get in touch with us.