| 31 January | Submission of the Deemed Dividend Distribution declaration (IR623) and payment for the year 2021 |
| 31 March | Electronic submission of 2022 corporate tax returns (IR4) Electronic submission of 2022 tax return (IR1) for individuals preparing audited financial statements |
| 30 April | Payment of premium tax for life insurance companies – 1st instalment for 2024 |
| 31 May | Electronic submission of the 2023 Employer’s Return (IR7) |
| 30 June | Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the first six months of 2024 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 2024 provisional tax return and payment of the first instalment of provisional tax by individuals and companies Electronic submission of the 2023 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 2023 final corporation tax under the self-assessment method Payment of 2023 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 2024 |
| 31 December | Payment of the second and last instalment of provisional tax for 2024 by individuals and companies Payment of premium tax for life insurance companies – 3rd instalment for 2024 Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the second half of 2024 on rents (where this is not withheld at source) and or dividend or interest income from sources outside Cyprus |
