MENU

Cyprus Tax Calendar for 2025

Discover our comprehensive and interactive Cyprus Tax Calendar, designed for businesses, self-employed professionals, and individuals. Easily schedule your 2025 tax deadlines with this user-friendly tool. Don’t forget to download the free ICS file to seamlessly integrate the Tax Calendar into your Google, Microsoft, or Apple Calendar and never miss an important date!

Companies
Self-Employed
Personal
01
Submission of declaration of deemed dividend distribution (Form TD623) for the year ended 31 December 2022.
02
03
Electronic submission of the 2023 corporation tax return (Form TD4) for accounting periods ended on 31 December 2023.
Electronic submission of the 2023 income tax return of physical persons preparing audited financial statements.
04
Payment of premium tax for life insurance companies (1st instalment for 2025).
05
Electronic submission by employers of the total 2024 payroll (Form TD7).
Electronic submission by employers of the total 2024 payroll (Form TD7).
06
Payment of Special Contribution for Defence for the first six months of 2025 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
Payment of Special Contribution for Defence for the first six months of 2025 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
07
Submission of the 2025 provisional income tax return and payment of the first instalment.
Submission of the 2025 provisional income tax return and payment of the first instalment.
Electronic submission of 2024 personal income tax returns and payment of 2024 personal income tax under the self-assessment method by (i) employees and pensioners whose incomes do not include income from a trade/business, rents, dividends, interest, royalties not income relating to trading goodwill and (ii) other individuals that have gross income that falls under Article 5 (includes salaries, dividends, interest and profits from share dealings) and who are not obliged to prepare audited financial statements.
08
Payment of 2024 final corporation tax under the self-assessment method.
Payment of premium tax for life insurance companies (2nd instalment for 2025).
Payment of 2024 personal income tax under the self-assessment method by self-employed individuals preparing audited financial statements.
09
10
11
12
Payment of premium tax for life insurance companies (3rd instalment for 2025).
Payment of Special Contribution for Defence for the last six months of 2025 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
Payment of provisional tax (2nd instalment for 2025).
Payment of Special Contribution for Defence for the last six months of 2025 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
Payment of provisional tax (2nd instalment for 2025).
Payment of provisional tax (2nd instalment for 2025).
Clickable Elements | Interactive Yearly Calendar

Recurring Events

End of each month
Payment of tax deducted from employees salary (PAYE) in the preceding month.
End of each month
Electronic submission by employers (Form TD7)
End of each month
Payment of tax withheld in the preceding month on payments to non-Cyprus residents.
End of each 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.

Downloads (ICS universal)

2025 | Business Calendar 2025 | Self-Employed Calendar 2025 | Personal Calendar

Index

January
Deadline: 31/01/2025
  • Submission of declaration of deemed dividend distribution (Form TD623) for the year ended 31 December 2022.
March
Deadline: 31/03/2025
  • Electronic submission of the 2023 corporation tax return (Form TD4) for accounting periods ended on 31 December 2023.
  • Electronic submission of the 2023 income tax return of physical persons preparing audited financial statements.
April
Deadline: 30/04/2025
  • Payment of premium tax for life insurance companies (1st instalment for 2025).
May
Deadline: 31/05/2025
  • Electronic submission by employers of the total 2024 payroll (Form TD7).
June
Deadline: 30/06/2025
  • Payment of Special Contribution for Defence for the first six months of 2025 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
July
Deadline: 31/07/2025
  • Submission of the 2025 provisional income tax return and payment of the first instalment.
  • Electronic submission of 2024 personal income tax returns and payment of 2024 personal income tax under the self-assessment method by (i) employees and pensioners whose incomes do not include income from a trade/business, rents, dividends, interest, royalties not income relating to trading goodwill and (ii) other individuals that have gross income that falls under Article 5 (includes salaries, dividends, interest and profits from share dealings) and who are not obliged to prepare audited financial statements.
August
Deadline: 01/08/2025
  • Payment of 2024 final corporation tax under the self-assessment method.
  • Payment of 2024 personal income tax under the self-assessment method by self-employed individuals preparing audited financial statements.
Deadline: 31/08/2025
  • Payment of premium tax for life insurance companies (2nd instalment for 2025).
December
Deadline: 31/12/2025
  • Payment of premium tax for life insurance companies (3rd instalment for 2025).
  • Payment of Special Contribution for Defence for the last six months of 2025 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
  • Payment of provisional tax (2nd instalment for 2025).
Please note that the deadlines stipulated here may be revised. Taxpayers are recommended to monitor developments.
Member of:
Contact Articles Terms & Conditions Privacy Policy
2023 © Innoserve. All Rights Reserved
Crafted by Sorvus Media & ReD. BrandDesign