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Cyprus Tax Calendar 2022

Cyprus Tax Calendar 2022

31 January

  • Submission of the Deemed Dividend Distribution declaration (IR623) and payment for the year 2019

31 March

  • Electronic submission of 2020 corporate tax returns (IR4) (extension until the 31st of August 2022)
  • Electronic submission of 2020 tax return (IR1) for individuals preparing audited financial statements (extension until the 31st of August 2022)

30 April

  • Payment of premium tax for life insurance companies – 1st instalment for 2022

31 May

  • Electronic submission of the 2021 Employer’s Return (IR7)

30 June

  • Payment of the Annual Levy of €350 for the year 2022
  • Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the first six months of 2022 on rents (where this is not withheld at source) and or dividend or interest income from sources outside Cyprus

31 July

  • Electronic submission of the 2022 provisional tax return and payment of the first instalment of provisional tax by individuals and companies
  • Electronic submission of the 2021 personal tax return (IR1) by individuals not preparing audited financial statements (employees and self-employed) and payment of the relevant income tax liability

1 August

  • Payment of 2021 final corporation tax under the self-assessment method
  • Payment of 2021 personal income tax under the self-assessment method by self-employed individuals preparing audited financial statements

31 August

  • Payment of premium tax for life insurance companies – 2nd instalment for 2022

31 December

  • Payment of the second and last instalment of provisional tax for 2022 by individuals and companies
  • Payment of premium tax for life insurance companies – 3rd instalment for 2022
  • Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the second half of 2022 on rents (where this is not withheld at source) and or dividend or interest income from sources outside Cyprus