Every Tax Department Cyprus tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.
Next Cyprus deadline
Oct 31, 2026 · in 6 days
PAYE and GESY withheld from salaries — September 2026
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from September 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Add these dates to your calendar (.ics)Businesses whose VAT quarter ends in November 2025 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in December 2025 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from December 2025 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Businesses whose VAT quarter ends in December 2025 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in January 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from January 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Businesses whose VAT quarter ends in January 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in February 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from February 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Businesses whose VAT quarter ends in February 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in March 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from March 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Businesses whose VAT quarter ends in March 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in April 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from April 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Businesses whose VAT quarter ends in April 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in May 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from May 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Businesses whose VAT quarter ends in May 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in June 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from June 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Self-employed individuals not required to prepare audited financial statements file their 2025 return and pay any tax due under self-assessment. The Tax Department announced that an extension will be given.
Companies, individuals with audited accounts and employees with other income submit the provisional tax calculation for 2026 and pay the first of two instalments.
Companies (and individuals with audited accounts) pay the balance of income tax for 2025 under self-assessment.
Businesses whose VAT quarter ends in June 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in July 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from July 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Businesses whose VAT quarter ends in July 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in August 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from August 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Businesses whose VAT quarter ends in August 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in September 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from September 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Individuals other than the self-employed file their 2025 income tax return through Tax For All. The statutory deadline of 31 July 2026 was extended to 31 October 2026.
Businesses whose VAT quarter ends in September 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in October 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from October 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Employers file the annual return of income tax and contributions withheld from employees in 2025. The original deadline (31 May 2026) was extended to 30 September and again to 30 November 2026 (announcement of 16 September 2026).
Companies file their 2024 corporate income tax return. The statutory deadline of 31 March 2026 (15 months after the year end) was extended to 30 November 2026.
Businesses whose VAT quarter ends in October 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration.
VAT-registered businesses that supplied goods or services to businesses in other EU states in November 2026 file the VIES statement; corrections are due by the end of the following month.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from November 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date.
Second provisional tax instalment for 2026; the calculation can be revised up to this date. The Tax Department has announced that an extension will be given.
Businesses whose VAT quarter ends in November 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in December 2026 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from December 2026 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in December 2026 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in January 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from January 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in January 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in February 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from February 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the annual return of income tax and contributions withheld in 2026; under the 2026 reform the deadline is the end of March of the following year.
Individuals who prepare audited financial statements file their 2025 return within 15 months of the year end.
Companies file their 2025 corporate income tax return within 15 months of the year end. In recent years the Tax Department has extended this deadline.
Businesses whose VAT quarter ends in February 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in March 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from March 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in March 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in April 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from April 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in April 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in May 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from May 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in May 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in June 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from June 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Individuals (employees, pensioners and self-employed without audited accounts) file their 2026 income tax return by the end of July. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Companies, individuals with audited accounts and employees with other income submit the provisional tax calculation for 2027 and pay the first of two instalments. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Companies (and individuals with audited accounts) pay the balance of income tax for 2026 under self-assessment. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in June 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in July 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from July 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in July 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in August 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from August 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in August 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in September 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from September 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in September 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in October 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from October 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Businesses whose VAT quarter ends in October 2027 file the VAT return and pay the VAT through Tax For All. VAT quarters are staggered: the Tax Department assigns each business one of three quarterly cycles, so check the period shown on your registration. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
VAT-registered businesses that supplied goods or services to businesses in other EU states in November 2027 file the VIES statement; corrections are due by the end of the following month. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Employers file the monthly PAYE return and pay the income tax and GESY (General Healthcare System) contributions withheld from November 2027 salaries, plus the employer's GESY contribution. Social insurance contributions go to the Social Insurance Services by the same date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
Second provisional tax instalment for 2027; the calculation can be revised up to this date. The Tax Department has not yet published its 2027 deadline table; the date follows the statutory rule.
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Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-10-09; verify the live rule with Tax Department Cyprus before acting.
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