If you run a Cyprus company or have established Cyprus tax residency, you have between eight and ten separate filing and payment deadlines per calendar year. Miss one and Cyprus Tax Department charges automatic penalties plus interest. The system is not forgiving about late submissions.
This is the complete 2026 deadline calendar, organized by month, with notes on what requires your direct input versus what your accountant handles.
Why Cyprus Tax Deadlines Catch Founders Off Guard
Most founders relocating for the tax advantages (the ~5% effective rate through Cyprus Non-Dom status, zero capital gains, 0% withholding on dividends) focus entirely on setting up the structure. The ongoing compliance calendar gets less attention at the start and becomes a surprise later.
Cyprus uses a self-assessment system with provisional tax payments made during the year. This means you are not just filing a return in arrears - you are also estimating and paying tax on current-year income at two points mid-year, then reconciling at year-end. Getting the provisional estimates wrong adds penalties on top of any underpayment.
The Full 2026 Deadline Calendar
January 31
- IR7: Employer's return of employees' emoluments for 2025
- PAYE: Final Pay As You Earn balance for 2025
If your Cyprus company has employees on payroll, both submissions fall on the same date. Your accountant or payroll provider handles these if you have the engagement set up.
March 31
- TD4: Corporate tax return for the previous year (electronic filing)
This is the most important deadline for company owners. Your 2025 corporate tax return must be filed electronically by March 31, 2026. The return includes your profit and loss statement, balance sheet, tax computation, and any deduction claims. Late filing triggers a penalty of 5% of the tax due plus interest.
If you formed your Cyprus company in 2025 and this is your first TD4, confirm with your accountant whether you need to file for a partial year or from the date of incorporation.
April 30
- Annual company levy: EUR 350 per Cyprus company
Every Cyprus-registered company pays an annual levy of EUR 350. This is a flat fee regardless of company size or turnover. The penalty for non-payment starts at 10% after 2 months and rises to 30% if still unpaid after 5 months. Companies with multiple subsidiaries pay this per entity.
June 30
- TD623: Employer's declaration of deemed dividend distribution for 2025
- Temporary Tax first installment: 50% of the estimated 2026 tax liability
The deemed dividend distribution declaration matters if your company has undistributed profits that would otherwise trigger the Special Defence Contribution (SDC) charge for Cypriot-domiciled shareholders. Non-Dom shareholders are exempt from SDC - one of the structural advantages of Cyprus Non-Dom status.
The Temporary Tax installment is based on your estimate of 2026 taxable profit. You calculate this yourself (or with your accountant) and pay 50% by June 30. The calculation needs to be at least 75% of the final actual tax liability to avoid a 10% surcharge at year-end.
July 31
- TD1: Personal income tax return for 2025
- Personal income tax balance for 2025
If you are a Cyprus tax resident - whether through the standard 183-day rule or the 60-day tax residency rule - your personal income tax return for the previous year is due July 31. This covers employment income, rental income, and other Cyprus-sourced income.
For Non-Dom residents receiving foreign-sourced dividends, those dividends are exempt from income tax and SDC. The TD1 still needs to be filed showing those exempt amounts where applicable.
August 1
- Temporary Tax second installment: Remaining 50% of the estimated 2026 tax liability
The second half of your provisional 2026 corporate tax payment falls on August 1. If your business performance through mid-year differs significantly from your June estimate, you can revise the assessment before September 30.
September 30
- Revised Temporary Tax: Option to adjust the 2026 provisional tax estimate
If your June estimate was too high or too low, September 30 is the last chance to file a revised assessment. This matters for businesses with seasonal revenue or significant one-time transactions. Any additional amount due on the revision is payable by December 31.
December 31
- Temporary Tax third installment: Final top-up if assessment was revised
- Special modes of taxation declarations
VAT and Social Insurance: Ongoing Through the Year
Beyond the annual calendar above, two obligations run continuously:
VAT returns are filed monthly if your turnover exceeds EUR 1.5M, or quarterly otherwise. The threshold for VAT registration is EUR 15,600 in annual turnover. Late VAT returns trigger EUR 51 per return plus interest on the unpaid amount.
Social Insurance (GHS/GESY) contributions are paid monthly for employers and quarterly for self-employed. Rates are set by the Social Insurance Services and apply to capped insurable earnings. Both employee and employer portions are due by the 10th of the following month for payroll.
What Your Accountant Handles vs. What Requires Your Input
Most of the filings above can be delegated to a Cyprus-registered accountant. What they need from you:
- Monthly bank statements and transaction records
- Invoices issued and received
- Payroll data if you have employees
- Any property rental income documentation
- Records of dividend distributions
What requires your direct decision: the provisional tax estimate in June. Underestimating to reduce the June cash outflow is tempting but risky. The 10% surcharge on underpayment of provisional tax applies automatically, without any discretion from the tax authorities.
First Steps If You Are New to Cyprus
Before any of these deadlines become relevant, you need two things: a Tax Identification Number (TIC) from the Cyprus Tax Department, and a registered accountant or tax agent for your company. For EU founders establishing physical presence, the Yellow Slip (MEU1) is the first administrative step, followed by Social Insurance registration. For the company side, company formation in Cyprus covers the incorporation timeline and what you need before you can start trading.
The compliance calendar is manageable with proper setup. The penalties for missing it are not catastrophic, but they are automatic and they add up across multiple entities if you are running a group structure.
