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Running a Cyprus company means juggling four different authorities — the Tax Department, the VAT service, the Registrar of Companies, and Social Insurance Services — each with their own deadlines. Missing one rarely sinks a company on its own, but stacking them costs money and can ultimately put the company on the strike-off list. This page gives you the full annual cycle in one place, month-by-month, with every penalty noted so you can plan around the dates that matter.

Dates below assume a calendar-year accounting period (1 January – 31 December). If your year-end is different, shift the corporate income tax dates by the same offset.

January

• Payroll & social insurance (December previous year): due by 31 January.
• Begin year-end accounts: books should already be closed under the 4-month rule. Hand off to the auditor early to avoid the March–May bottleneck.
• Withholding tax on rent, royalties and SDC: January payments due where applicable.

February

• VAT return (Q4 previous year) + payment: due by 10 February.
• VIES + Intrastat for January: due by 15 February.
• Payroll & social insurance for January: due by 28 February.

March

• Corporate income tax return (TD4) for the year ending 15 months earlier: due by 31 March.
• Audited financial statements for the previous accounting year: ideally finalised in time for the 30 June annual levy and the HE32 cycle.
• VIES + Intrastat for February: due by 15 March.
• Payroll & social insurance for February: due by 31 March.

April

• Personal income tax return (TD1) for self-employed individuals without accounts: due by 31 July, but assemble supporting docs in April.
• VIES + Intrastat for March: due by 15 April.
• Payroll & social insurance for March: due by 30 April.
• Provisional tax estimate: finalise the current-year taxable profit estimate ready for July instalment.

May

• Employer’s annual return (IR7): due by 31 May. Discloses all employees, gross earnings, tax and contributions for the previous calendar year.
• VAT return (Q1 current year): due by 10 May.
• VIES + Intrastat for April: due by 15 May.
• Payroll & social insurance for April: due by 31 May.

June

• Annual company levy (€350): due by 30 June. Late payment penalties: 10% if paid within 2 months, 30% if later. Continued non-payment leads to strike-off.
• VIES + Intrastat for May: due by 15 June.
• Payroll & social insurance for May: due by 30 June.
• Annual general meeting (AGM): most Cyprus companies hold their AGM around now to keep the HE32 cycle clean.

July

• Personal income tax return (TD1) for individuals with accounts: due by 31 July.
• Provisional tax — 1st instalment: due by 31 July. Based on expected current-year taxable income.
• VIES + Intrastat for June: due by 15 July.
• Payroll & social insurance for June: due by 31 July.

August

• Final corporate tax payment (self-assessment) for the previous tax year: due by 1 August. The “TD158” balancing payment.
• VAT return (Q2 current year): due by 10 August.
• VIES + Intrastat for July: due by 15 August.
• Payroll & social insurance for July: due by 31 August.

September

• HE32 annual return cycle: for most calendar-year companies, the AGM-driven HE32 deadline falls in late summer / early autumn.
• VIES + Intrastat for August: due by 15 September.
• Payroll & social insurance for August: due by 30 September.

October

• VIES + Intrastat for September: due by 15 October.
• Payroll & social insurance for September: due by 31 October.
• Provisional tax revision: last chance to revise the year’s provisional estimate upwards without penalty if profits have come in higher than expected.

November

• VAT return (Q3 current year): due by 10 November.
• VIES + Intrastat for October: due by 15 November.
• Payroll & social insurance for October: due by 30 November.

December

• Provisional tax — 2nd instalment: due by 31 December.
• Special Defence Contribution (SDC) — 2nd instalment where applicable: due by 31 December.
• VIES + Intrastat for November: due by 15 December.
• Payroll & social insurance for November: due by 31 December.
• Year-end housekeeping: dividend declarations, intercompany balance reconciliations, fixed-asset register update, transfer pricing reviews.

Rolling and Trigger-Based Obligations

Three obligations have no fixed annual date but apply whenever a triggering event occurs.

UBO Register update

Any change in ultimate beneficial ownership must be filed with the Registrar of Companies within 14 days. Failure: €200 initial penalty + €100 per day, capped at €20,000.

Director and registered office changes

Any change to directors, secretary or registered office must be filed within 14 days.

Share transfers and capital changes

Allotments, transfers and changes in share capital must be filed within 14 days of the resolution.

Penalty Summary at a Glance

How the 2026 Tax Reform Affects the Calendar

Under the 2026 Cyprus tax reform, the corporate tax rate is now 15% (effective 1 January 2026). The filing and payment deadlines themselves have not changed. Provisional tax estimates, however, should be calibrated to the 15% rate from the first instalment of 2026 onwards. Read our 2026 tax reform brief for the full impact on cash-flow planning.

How KTC Keeps Cyprus Companies On Schedule

KTC’s accounting and tax team runs the full annual cycle for hundreds of Cyprus companies. We deliver:

• A personalised compliance calendar for your specific year-end and activities.
• Proactive reminders 10 days before every deadline.
• Filings handled end-to-end — VAT, VIES, Intrastat, IR7, TD4, HE32.
• Audit coordination with our ICPAC-licensed audit team.
• UBO and Registrar filings within the 14-day windows.
• Annual levy management.

If you are also reviewing the bookkeeping side, our companion guide to bookkeeping requirements for Cyprus companies covers how to keep the underlying records audit-ready.

If you would rather hand it off entirely, our Cyprus bookkeeping service keeps those records in order month to month.

Frequently Asked Questions

What is the most important Cyprus tax deadline?

31 March — the deadline for filing the corporate income tax return (TD4) for the year that ended 15 months earlier. Missing this triggers a €100 penalty and, if delayed more than 60 days, a further €200.

When is the Cyprus annual levy due?

30 June each year. The fixed levy is currently €350. A 10% surcharge applies if paid within 2 months, rising to 30% if paid later. Continued non-payment leads to strike-off from the Registrar.

How often must VAT returns be filed in Cyprus?

Quarterly, with each return due by the 10th of the second month after the quarter end (e.g. Q1 return due 10 May).

Are provisional tax instalments compulsory?

Yes, if the company expects taxable income for the year. The two instalments fall on 31 July and 31 December. Under-estimation of more than 25% triggers an additional 10% tax on the shortfall.

What is the UBO register and when must it be updated?

The Cyprus UBO Register identifies all ultimate beneficial owners of the company. It must be updated within 14 days of any change. Penalties are €200 initially plus €100 per day, capped at €20,000.

Does the 2026 tax reform change any of the deadlines?

No. The 2026 reform set the corporate tax rate at 15% but the filing and payment deadlines remain identical.

Just formed your company — or still planning it? Our Cyprus company formation service sets everything up with this compliance calendar in place from day one.