Stay Compliant – Plan Ahead
The Cyprus Tax Calendar for 2025 outlines the important tax filing and payment obligations for individuals, companies, and insurance providers throughout the year. Timely compliance with these dates is essential to avoid penalties and maintain good tax standing.
Detailed Cyprus Tax Calendar 2025
| Date | Obligation |
|---|---|
| 31 January | Submission of the Deemed Dividend Distribution Declaration (IR623) and payment for the year 2022 |
| 28 February | Electronic submission of the income tax return for tax year 2022 for companies with an obligation to submit a Summary Information Table of related party transactions (deadline extended to 31/5/2025) |
| 31 March | Electronic submission of 2023 corporate tax returns (IR4) (deadline extended to 30/11/2025) Electronic submission of 2023 tax returns (IR1) for individuals preparing audited financial statements (deadline extended to 30/11/2025) |
| 30 April | Payment of 1st instalment of premium tax for life insurance companies for 2025 |
| 31 May | Electronic submission of the 2024 Employer’s Return (IR7) (must be done via the new TAX FOR ALL (TFA) system, deadline extended to 31/10/2025) |
| 30 June | Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the first six months of 2025 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 2025 provisional tax return and payment of the first instalment of provisional tax by individuals and companies Electronic submission of the 2024 personal tax return (IR1) by individuals not preparing audited financial statements (employees and self-employed) and payment of the relevant income tax liability (deadline extended to 30/9/2025) |
| 1 August | 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 |
| 31 August | Payment of premium tax for life insurance companies – 2nd instalment for 2024 |
| 30 November | Electronic submission of the income tax return for tax year 2023 for companies which have the obligation to prepare a Summary Information Table |
| 31 December | Payment of the second and last instalment of provisional tax for 2025 by individuals and companies Payment of premium tax for life insurance companies – 3rd instalment for 2025 Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the second half of 2025 on rents (where this is not withheld at source) and or dividend or interest income from sources outside Cyprus |