| Date | Description |
| End of each month
(Jan- Dec) |
Payment of PAYE relating to employees’ salaries for the previous month |
| Payment of Special Defence Contribution withheld on dividends or interest or rent paid of Cyprus tax residents in the previous month | |
| Payment of tax withheld on payments to non-Cyprus tax residents of the previous month | |
| Payment of Social Insurance contributions relating to employees ‘remuneration of the previous month | |
| 31 January | Submission of the deemed dividend distribution form for the tax year 2015 |
| 31 March | Electronic submission of the Income Tax Return for 2016 tax year for companies and physical persons who prepare audited financial statements and companies |
| 30 April | Payment of the first instalment of the premium tax for insurance companies (life business) for 2018 |
| 30 June
|
Payment via self-assessment of any tax balance for the tax year 2017 for physical persons who do not prepare audited financial statements |
| Payment of Special Defence Contribution for the first semester of 2018 on rental income, dividend income or interest income from sources outside Cyprus | |
| Payment to the Registrar of Companies of the 350 Euro annual levy of 2018 | |
| 31 July | Electronic submission of the Employers’ return for 2017 |
| Submission of the 2018 provisional tax return and payment of the first instalment | |
| Electronic submission of the 2017 Income Tax Return for salaried individuals whose gross income exceeds 19.500 Euro | |
| 1 August | Payment of the 2017 tax balance via the self-assessment method for companies and individuals who prepare audited financial statements |
| 31 August | Payment of the second instalment of the premium tax for insurance companies (life business) for 2018 |
| 30 September | Electronic submission of the 2017 Income Tax Return for individuals who do not prepare audited financial statements provided their income exceeds 19.500 Euro |
| 31 December | Payment of the second and last instalment of the 2018 provisional tax and submission of the 2018 revised provisional tax return (if needed) |
| Payment of Special Defence Contribution for the second semester of 2018 on rental income, dividend income or interest from sources outside Cyprus | |
| Payment of the third and last instalment of the premium tax for insurance companies (life business) for 2018 |
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