Cyprus tax deadlines: every filing a company owes, and when

Three rhythms, three authorities, four portals

Nothing about Cypriot compliance is hard in isolation. What makes it awkward is that the obligations run at different speeds and land in different systems: the Tax Department takes VAT, VIES, payroll and income tax; the Social Insurance Services take contributions; the Registrar of Companies takes the annual return and the financial statements.

Every month

• VIES statement — by the 15th of the following month, through Tax For All. Required as a nil statement in months without intra-EU supplies. A late statement costs €50, a late correction €15. Details in our VIES statement by the 15th.
• PAYE and the monthly employer declaration T.D.7 — by the end of the following month, through Tax For All. The declaration has to be submitted before you pay, because it creates the liability in the portal. Tax withheld but not paid carries interest plus 1% per month of delay.
• Social insurance, the funds and GHS — by the end of the calendar month following the month the contributions relate to, through SISnet, on the “Statement of Earnings and Contributions” (Y.K.A. 2-002). Arrears carry 3% for the first month and three further points per month, capped at 27%.
• Intrastat — by the 10th of the following month, and here the portal is TAXISnet, not Tax For All. Only above the 2026 exemption thresholds: €380,000 for arrivals and €75,000 for dispatches. Corrections within two months of the period end.

The 2026 contribution rates: employer 8.8% social insurance, 2.0% social cohesion fund (on total emoluments, with no cap), 1.2% redundancy fund, 0.5% industrial training, plus 2.90% GHS — and 8% holiday fund where not exempt. Employee 8.8% plus 2.65% GHS. The maximum insurable earnings for 2026 are €68,904 a year (€5,742 a month); the GHS cap is €180,000 of total annual income.

Every quarter

• VAT return and payment — by the 10th day of the second month after your VAT period ends. Filing and payment share the date. Your periods are assigned at registration, so quarter ends differ between companies. Late filing €100, late payment 10% plus interest. The whole mechanism is in our VAT return in Cyprus.

Once a year

• Provisional tax — 31 July and 31 December of the tax year itself, in two equal instalments, with revision possible until 31 December. It applies where you expect taxable income that is not taxed at source. Figures of €19,500 and €22,000 circulate as a turnover threshold for this obligation; we checked the six 2026 amending laws and found no such threshold in them — €22,000 is the personal tax-free threshold, which is a different thing. The trap is the 75% rule: if the provisional taxable income you declared is below 75% of the finally determined figure, a 10% additional tax applies to the difference between final and provisional tax.
• Corporate income tax return T.D.4 — 31 January of the second year following the tax year, from tax year 2026 (thirteen months). Up to tax year 2025 it was 31 March of the second following year. Concretely: 2024 was extended to 30 November 2026, 2025 is due 31 March 2027, 2026 is due 31 January 2028.
• Final balancing payment — from tax year 2026, the same 31 January date.
• Personal income tax return T.D.1 — 31 July of the following year by law. For 2025 it was extended to 31 October 2026.
• Annual employer return T.D.7 — end of March following the reference year. For 2025 the statutory 31 May 2026 was extended to 30 September 2026.
• HE32 annual return to the Registrar — drawn up as at its reference date and filed within 28 days of that date. For a new company the first reference date is the day after eighteen months from incorporation, annually thereafter. The fee is €20. This is not “28 days after the AGM”, a claim you will read often.
• Audited financial statements — to the Registrar within twelve months of the balance sheet date, as the attachment to HE32. The gap between two annual general meetings may not exceed fifteen months.
• GHS self-assessment on dividends and interest received without withholding — 30 June of the following year; on other income and for self-employed persons without audited accounts, 31 July.

When you pay dividends or interest

• Special defence contribution on dividends — withheld and paid by the end of the following month. The rate is 5% for profits arising from 1 January 2026, and 17% for profits up to 31 December 2025 where they are received by 31 December 2031. Deemed distribution, where it still applies, is 10%. Whether the contribution reaches the recipient at all turns on domicile — see non-dom.
• Special defence contribution on interest — end of the following month. Individuals: 17%, reduced to 3% for certain cases such as government bonds and total income below €12,000. Companies are exempt from 1 January 2026 and pay only corporate tax.

What the 2026 reform changed

This is enacted law, not a proposal: six amending laws were voted on 22 December 2025, gazetted on 31 December 2025 and took effect on 1 January 2026. If you are working from a 2025 guide, five things in it are now wrong:

1. Corporate tax is 15%, not 12.5%, from tax year 2026.
2. The defence contribution on rents is abolished. Rental income is now only subject to income tax; the old effective 2.25% is gone.
3. Stamp duty is repealed entirely (Law 239(I)/2025). Documents signed by at least one party up to 31 December 2025 remain stampable — within 30 days of execution — and from 1 April 2026 those legacy cases run through Tax For All. Court fees are unaffected.
4. Deemed dividend distribution ends for profits from 2026.
5. Personal tax: the tax-free threshold rises from €19,500 to €22,000, with a top band of 35% above €72,000, so PAYE tables changed from January 2026.

Separately, the €350 annual company fee has been abolished from 2024 (Law 25(I)/2024). Arrears for 2011 to 2023 remain payable, and amounts paid for 2024 are refunded — though the Registrar’s own “annual fee” page still describes the fee as due, which is one of several outdated official pages in this area.

Penalties and interest in 2026

• Late-payment interest: 3.5% a year from 1 January 2026 (2025: 5.5%; 2024: 5.0%).
• Late payment of direct taxes: 5%, plus a further 5% after two months.
• Late filing from 1 January 2026: €150 for an individual, €250 for a legal person, €500 for a legal person with turnover or assets above €1 million. After a formal notice: €300, €500 or €1,000.
• VAT: €100 per late return, 10% on late payment. VIES: €50, correction €15.
• HE32: €50 on the first day plus €1 per day, capped at €150.

Extensions in 2026 — and two that have not arrived

The Tax Department’s deadline table carries its own extension column, which makes these first-hand: the VAT period to 30 November 2025 moved to 20 January 2026; the period to 28 February to 20 April; the period to 31 March to 20 May; the period to 30 June to 20 August; the June–August quarter to 12 October. VIES for June moved to 20 July. The 2025 personal return moved to 31 October 2026, the 2023 corporate return to 31 March 2026 and the 2024 one to 30 November 2026. Overdue HE32 filings and the accompanying accounts have until 31 December 2026.

Two 2026 dates are marked in the official table as “an extension will be granted” without a decree yet: the 2025 return for self-employed persons without audited accounts, and the second provisional tax instalment of 31 December 2026. Neither should be treated as settled — nor as extended.

Where each filing actually happens

The portal split is the single most common source of wasted time:

• Tax For All — VAT, VIES, PAYE and T.D.7. From tax year 2026 also the income tax returns.
• TAXISnet — Intrastat, and the income tax returns for tax year 2025.
• Tax Portal — payment of direct taxes, including provisional tax.
• SISnet — social insurance and the funds; new hires are registered through ERGANI.
• Registrar e-filing — HE32 and the financial statements.

Note that only taxforall.mof.gov.cy resolves; shorter variants of that address do not.

What we could not confirm

Being straight about the gaps is part of the point of this page:

• The form number “T.D.158” for the final self-assessment payment appears nowhere on gov.cy. Only secondary sources use it.
• The HE32 late-filing cap: the Registrar’s English “annual return filing fee” page still shows the old regime with a €500 maximum, while four other official pages, the 2024 announcement and the law itself give €150. We follow €150.
• The defence contribution on foreign-source income: the official deadline table still lists 30 June and 31 December for 2026, while PwC states that from 2026 it is paid once, at the return deadline. Both readings exist; we are not choosing between them.
• The €8,543 administrative fine: one official English page calls it abolished as of 18 December 2020, while the Greek page and Cap. 113 still carry it.
• The emoluments certificate T.D.63 deadline is not published. Self-employed social insurance limits by profession were listed here as unpublished until 23 September 2026 — that was wrong: Social Insurance Services publish them in the table “Occupational categories and amounts of insurable earnings of self-employed persons” for 5.1.2026 to 3.1.2027, with basic insurable earnings of €220.76 a week and a ceiling of €1,325.

Making the year uneventful

Deadlines are rarely missed because someone forgot the date. They are missed because the figures were not ready — receipts unsorted, EU and domestic supplies mixed, payroll in a spreadsheet next to the bank statements.

Volk Accountant is built to remove that lag: invoices, receipts and the Cypriot VAT treatment sit in one place, per client, and each filing becomes a matter of reading off a total. See how Cypriot VAT is handled in the product, or start with the two filings most companies meet first — the VAT return and the VIES statement.