When are my Cyprus filing deadlines?
Every filing deadline in date order, for individuals, companies and employers, with the next one highlighted.
Deadlines in date order
- Sun 15 November 2026VIES return
For companies making intra-EU supplies of goods or services. Due by the 15th of the month following the reporting month.
- Mon 30 November 2026Employer PAYE, social insurance and GESY contributions
Tax withheld from salaries and the employer and employee contributions for the month, due by the end of the following month.
- Thu 31 December 2026Temporary tax assessment: second instalment (and revision)
Second instalment of the temporary tax, with the option to revise the estimate.
- Thu 31 December 2026Annual return to the Registrar of Companies (HE32)
Filed within 28 days of the company's annual return date, with the previous year's financial statements attached. Your company's own date depends on its incorporation.
- Thu 31 December 2026Other Registrar obligations (UBO register annual confirmation)
Annual confirmation of the beneficial ownership details on the Registrar's UBO register. The former annual company levy was abolished in 2024.
- Wed 10 February 2027VAT return and payment
Quarterly VAT return and payment of any VAT due, by the 10th of the second month after the end of the quarter.
- Wed 31 March 2027Company tax return (IR4)
Company tax return, due fifteen months after the end of the tax year it covers.
- Mon 31 May 2027Employer's return (T.D.7)
Annual employer's return summarising salaries paid and tax withheld in the previous year.
- Sat 31 July 2027Individual tax return (IR1)
Individual income tax return for the previous year, filed electronically.
- Sat 31 July 2027Temporary tax assessment: first instalment
Estimate of the current year's taxable income and payment of the first of two instalments.
- Sun 1 August 2027Company tax: final payment for the previous year
Balance of the previous year's corporate income tax, paid under self-assessment by 1 August.
These are the standard statutory dates; your company's own annual return date depends on its incorporation, and extensions are announced year by year. We track every date for our accounting clients so nothing arrives as a surprise.
This tool gives an estimate, not advice. It uses the 2026 rates and rules as we understand them at the date shown; your own position depends on facts a calculator cannot see, and is confirmed on a call. All tools →