2017 Tax Diary

End of each month

Payment of tax deducted from employees salary (PAYE) in the preceding month.
Payment of special contribution for defence withheld on payments of dividends, interest or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.
Payment of tax withheld in the preceding month on payments to non-Cyprus residents.
Payment of social insurance contribution in the preceding month.

31 January

Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2014.

31 March

Electronic submission of the 2015 corporation tax return (TD4) for accounting periods ending on 31 December 2015 (TD4).
Electronic submission of the 2015 income tax return of physical persons preparing audited financial statements (2).

30 April

Payment of premium tax for life insurance companies - first installment for 2017.
Non-electronic submission of 2016 personal tax returns of individuals whose incomes do not include income from a trade/business, rents, dividends, interest, royalties nor income relating to trading goodwill (1).

30 June

Payment of special contribution for defence for the first six months of 2017 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
Payment of 2016 personal income tax under the self-assessment method by individuals not preparing audited financial statements (2).
Non-electronic submission of 2016 personal tax returns of individuals not required to prepare audited financial statements but whose incomes include income from a trade/business, rents, dividends, interest, royalties or income relating to trading goodwill (1) (2).

31 July

Electronic submission by employers of the total 2016 payroll (Form TD7).
Submission of the 2017 provisional tax return and payment of the first installment.
Electronic submission of 2016 personal tax returns of individuals whose incomes do not include income from a trade/business, income from rents, dividends, interest, royalties nor income relating to trading goodwill (1).

1 August

Payment of 2016 final corporation tax under the self-assessment method.
Payment of 2016 personal income tax under the self-assessment method by individuals preparing audited financial statements (2)

31 August

Payment of premium tax for life insurance companies – second installment for 2017.

30 September

Electronic submission of 2016 personal tax returns of individuals not required to prepare audited financial statements but whose incomes include income from a trade/business, income from rents, dividends, interest, income from royalties or income relating to trading goodwill (1) (2).

31 December

Payment of provisional tax - second and last installment for 2017.
Payment of special contribution for defence for the last six months of 2017 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
Payment of premium tax for life insurance companies - third and last installment for 2017.

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