Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wp-meta-seo domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /var/www/vhosts/premium-dynamic.com/httpdocs/wp-includes/functions.php on line 6114
Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the kirki domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /var/www/vhosts/premium-dynamic.com/httpdocs/wp-includes/functions.php on line 6114 Cyprus Tax Calendar 2023
Submission of the Deemed Dividend Distribution declaration (IR623) and payment for the year 2020
31 March
Electronic submission of 2021 corporate tax returns (IR4)
Electronic submission of 2021 tax return (IR1) for individuals preparing audited financial statements
30 April
Payment of premium tax for life insurance companies – 1st instalment for 2023
31 May
Electronic submission of the 2022 Employer’s Return (IR7)
30 June
Payment of the Annual Levy of €350 for the year 2023
Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the first six months of 2023 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 2023 provisional tax return and payment of the first instalment of provisional tax by individuals and companies
Electronic submission of the 2022 personal tax return (IR1) by individuals not preparing audited financial statements (employees and self-employed) and payment of the relevant income tax liability ***(extension until the 2nd of October 2023)
1 August
Payment of 2022 final corporation tax under the self-assessment method
Payment of 2022 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 2023
31 December
Payment of the second and last instalment of provisional tax for 2023 by individuals and companies
Payment of premium tax for life insurance companies – 3rd instalment for 2023
Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the second half of 2023 on rents (where this is not withheld at source) and or dividend or interest income from sources outside Cyprus
