31 January 2026

• Submission of Deemed Dividend Distribution return (TD623) for 2023

31 March 2026

• Electronic submission of:
• • • Company income tax return for tax year 2023 (TD4) – Extended to 30 April 2026
    • Summary Information Table (SIT) for related-party transactions – Extended to 30 April 2026
    • Personal income tax return (TD1) for individuals preparing audited financial statements – Extended to 30 April 2026
    • Employer’s return (TD7) for tax year 2024 – Extended to 20 April 2026

As from 01/01/2026, the deadline for TD4 and TD1 is set to 31 January of the second year following the year of assessment

31 May 2026

• Electronic submission of Employer’s return (TD7) for tax year 2025 – Extended to 30 September 2026

As from 01/01/2026, the deadline is 31 March of the following year of assessment

30 June 2026

• Payment of NHS contributions for the first six months of 2026 on rental income (where not withheld at source)
• Payment of SDC and NHS on dividends or interest earned from sources outside Cyprus for the first half of 2026
• Payment of NHS contributions on rent paid to Cyprus tax resident individuals (first six months)

31 July 2026

• Submission of 2026 provisional tax return and payment of the 1st instalment
• Electronic submission of:
  • Personal income tax return (TD1) for individuals for tax year 2025
  • Personal income tax return (TD1) for self-employed individuals not preparing audited financial statements

1 August 2026

• Payment of the final tax balance for tax year 2025 under the self-assessment method by:
  • Individuals preparing audited financial statements
  • Companies

30 November 2026

• Electronic submission of company income tax return (TD4) for tax year 2024
• Submission of Summary Information Table (SIT) for related-party transactions

31 December 2026

• Payment of NHS contributions on rental income for the last six months of 2026 (where not withheld at source)
• Submission of revised provisional tax return for 2026 and payment of the 2nd instalment
• Payment of SDC and NHS on dividends or interest earned from sources outside Cyprus (second half of 2026)
• Payment of NHS contributions on rent paid to Cyprus tax resident individuals (second six months)