31 January
- 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