Cyprus Tax Calendar 2026: Every Deadline Every Cyprus Company Owner Must Hit

Running a Cyprus company means hitting a dozen statutory deadlines every year, issued by three different bodies — the Tax Department, the Registrar of Companies, and the Social Insurance Services. Miss one and the penalties accrue quietly until a bank review surfaces them or a tax audit digs them up. This calendar lays out every 2026 deadline for a typical Cyprus trading company, month by month, so nothing slips.

Why the 2026 calendar matters

The 2026 reform materially moved some of the key dates. The TD4 deadline is now a permanent 31 January of year+2 — a substantial relaxation compared with the old 31 March of year+1. That gives more planning time and removes the historic rush in March. Everything else — provisional tax, HE32, VAT, VIES, OSS, payroll — has kept its cadence. The table below is the full picture for a calendar-year Cyprus company.

The year, month by month

TD4 corporate tax return

The TD4 is the annual company income-tax return. Under the 2026 reform it is now filed by 31 January of the secondyear following the tax year. So:

• 2026 tax year → TD4 due 31 January 2028.
• 2027 tax year → TD4 due 31 January 2029.

The TD4 is filed electronically through the TAXISnet portal and must be based on audited (or reviewed, for small companies) financial statements. A director must sign alongside the auditor or tax consultant. Late filing attracts a flat penalty plus daily interest on any tax due.

Provisional tax instalments

Provisional tax is a prepayment of the current year’s corporate tax, declared and paid in two equal instalments:

• 31 July: first instalment.
• 31 December: second instalment.

Key traps:

• If the eventual actual profit exceeds the declared provisional estimate by more than 25%, a 10% surcharge applies to the under-paid amount. (Equivalent test: declared provisional profit must be at least 75% of actual.)
• You can revise the provisional figure without penalty up to 31 December of the same year. After 31 December, revisions attract interest.
• The balance of tax (after provisional instalments) is paid by 1 August of the following year to avoid interest.

HE32 annual return

The HE32 is filed with the Registrar of Companies, not the Tax Department. It confirms the company’s current directors, secretary, registered office, shareholders and share capital. Process:

1. Company holds an AGM (maximum 15 months between AGMs; 18 months from incorporation for the first).
2. The HE32 is prepared within 14 days of the AGM.
3. The HE32 is filed within 28 days of the AGM, together with a copy of the audited / reviewed financial statements.

Missing the HE32 deadline attracts an administrative penalty that has recently been tightened — the Registrar can impose an administrative fine up to €8,543. Missed filings can also lead to the company being struck off by the Registrar if multiple years accumulate.

VAT, VIES and OSS

VAT: quarterly. Each quarter ends Mar/Jun/Sep/Dec, and the return plus payment is due by the 10th day of the second month after quarter-end.

VIES recapitulative statements: monthly for intra-EU B2B supplies, filed by the 15th of the following month.

OSS (One-Stop-Shop): quarterly, for B2C distance sales and digital services to EU consumers.

PAYE, SI, GESY

Monthly remittance by the end of the month following the payroll. The combined payment typically covers:

• PAYE withheld from employees’ salaries.
• Employer Social Insurance (8.8%).
• Employee Social Insurance (8.8% withheld).
• Employer GESY (2.90%).
• Employee GESY (2.65% withheld).
• Social Cohesion Fund, Redundancy Fund, Industrial Training Fund (employer).
• Any Special Defence Contribution on interest / rental (employer withholding where applicable).

Annual IR63 / TD7 reconciliation by 31 January of the following year.

Personal income tax (TD1) deadlines

For Cyprus-tax-resident individuals with taxable income:

• TD1 for year N: filed electronically by 31 July of year N+1.
• Self-assessed balancing payment: 30 June of year N+1 (for self-employed with accounts) or via PAYE withholding for employees.

SDC deadlines (where still applicable)

Since the 2026 reform, SDC on rents has been abolished outright and SDC on dividends for Cyprus-domiciled residents has been cut to 5% (from 17%). SDC on most interest remains, with narrow exceptions (government bonds, certain saving products). The Deemed Dividend Distribution rule was abolished for profits earned on or after 1 January 2026, though pre-2026 retained profits remain exposed to the old rules through the transitional filings. Where SDC applies:

• On interest: withheld at source by the paying company; remitted by end of the month following payment.
• On actual dividends to Cyprus-domiciled residents: 5% withholding, remitted by end of the following month.
• Transitional DDD for pre-2026 profits: 31 January 2026 is the last DDD filing deadline for the 2023 tax year under the old rules.

What missing each deadline actually costs

Whose job is each filing, really?

In law, directors are responsible for all filings. In practice, Cyprus companies delegate:

• Company secretary handles HE32 and statutory-register upkeep.
• Accountant handles VAT, VIES, OSS, provisional tax calculation and submission, PAYE / SI / GESY monthly processing, annual IR63.
• Auditor produces the financial statements that underpin HE32 and TD4.
• Tax advisor signs the TD4 alongside the director.

A properly set-up Cyprus accounting retainer covers the whole calendar as one integrated deliverable, with advance deadline reminders and nothing accidentally slipping between providers.