Cyprus Tax Calendar / Diary - 2023 < ANH Auditors

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Cyprus Tax Calendar / Diary - 2023

End of every month	Payment of tax deducted from employees’ salaries (PAYE) during the previous month Payment of defence contribution withheld from dividends, interest or rents 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
31st January	Submission of declaration / payment of deemed dividend distribution for the Year 2020.
31st March	Electronic submission of the 2021 corporation tax return. Electronic submission of 2021 income tax return by individuals having audited financial statements
31st May	Electronic submission of employer's return for salaries paid in the previous year.
30th June	Payment of defence tax for the first half of 2023 on rents (where this was not withheld at source) Payment of defence tax for the first half of 2023 on dividends and interest originating outside Cyprus
31st July	Submission of current year provisional tax return and payment of the first instalment. Electronic submission of 2022 personal income tax return Payment of 2022 personal income tax under self-assessment for salaried individuals and trading individuals who are not obliged to submit audited financial statements.
1st August	Payment by companies of previous year final corporation tax using the self-assessment method. Payment of previous year personal income tax using the self-assessment method for self-employed individuals having audited financial statements.
31st 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 rents (if not withheld at source) and on dividends or interest from sources outside Cyprus.