31 January 2024 Submission of deemed dividend distribution declaration (TD623) for 2021.
29 February 2024 Submission of objections relating to tax assessments issued during December 2023 (Form TD 15).
31 March 2024 Electronic submission of 2022 income tax return (TD4) for companies and individuals preparing audited accounts. Electronic submission of the 2022 income tax return of physical persons preparing audited financial statements (A physical person is obliged to submit audited financial statements if his/her turnover exceeds €70.000 annually).
30 April 2024 Payment of the first installment of the premium tax for insurance companies (life business) for 2024 (TD199).
31 May 2024 Electronic submission of the 2023 employer's return (TD7).
30 June 2024 Payment of the SDC and General Health Care Contributions on rents, dividends or interest under self-assessment from sources outside the Republic for the first 6 months of 2024.
30 June 2024 Payment of the 2024 special contribution for defence and General Health Care Contributions to be withheld from Cyprus sourced rent paid to tax resident and domiciled individuals (when tenant is a company, partnership, the state or local authority) relating to the period 1/1/2024 to 30/6/2024
31 July 2024 Electronic submission of the 2023 personal tax return by individuals and payment of the income tax liability (TD601). Submission of the 2024 provisional tax return and payment of the first installment of provisional tax (TD5, TD6).
1 August 2024 Payment of tax balance for 2023 through self assessment by companies and individuals preparing audited accounts.
31 August 2024 Life Insurance companies (life business): Payment of provisional tax for the second four months of 2024.
31 December 2024 Payment of the second instalment of 2024 provisional tax. Payment of Special Defence and General Health Care Contributions in relation to rents for the second half of 2024. Insurance companies (Life insurance business): Payment of provisional tax for the last four months of 2024.
End of each month PAYE is deducted from the employees' salaries for the previous month. Payment of tax withheld on payments made to non-Cyprus tax residents during the previous month. Special Defence and General Health Care Contributions deducted from interest, dividends, or rent made to Cyprus tax residents in the previous month.