Tax Calendar for Year 2025 for ‘Employees’
| Obligation | Deadline |
| Payment of tax deducted from employees’ salary (PAYE) in the preceding month. | End of each month |
| Submission of form TD59 (CLAIM FOR ALLOWANCES FOR THE YEAR 2025). This is provided to you by your employer | 31 January 2025 (or upon commencement of your employment) |
| Payment of Special Contribution for Defence (SDC) for the first six months of 2025 on rents (in case SDC is not deducted at source by tenant) and on dividends or interest from sources outside Cyprus | 30 June 2025 |
| Electronic submission of 2024 personal tax return of individuals and payment of the income tax liability (TD1) | 31 July 2025 |
| Payment of Special Contribution for Defence (SDC) for the last six months of 2025 on rents (in case SDC is not deducted at source by tenant) and on dividends or interest from sources outside Cyprus. | 31 December 2025 |
Tax Calendar for Year 2025 for ‘the Self – Employed’
| Obligation | Deadline |
| Application to the Social Insurance Department to pay contributions based on actual income | 31 March 2025 |
| Electronic submission of 2022 personal returns by self-employed individuals with annual turnover exceeding EUR 70,000 | 31 March 2025 |
| Payment of Special Contribution for Defence (SDC) for the first six months of 2025 on rents (in case SDC is not deducted at source by tenant) and on dividends or interest from sources outside Cyprus | 30 June 2025 |
| Electronic submission of 2024 personal tax return of individuals and payment of the income tax liability (TD1) | 31 July 2025 |
| Submission of the 2025 provisional tax return and payment of the 1st instalment | 31 July 2025 |
| Payment of the 2024 final corporation tax by self – employed individuals with annual turnover exceeding EUR 70,000 | 1 August 2025 |
| Submission of revised 2025 provisional tax return and payment of the 2nd instalment of provisional tax | 31 December 2025 |
| Payment of Special Contribution for Defence (SDC) for the last six months of 2025 on rents (in case SDC is not deducted at source by tenant) and on dividends or interest from sources outside Cyprus. | 31 December 2025 |
| Submission of VAT forms and payment of VAT due | On a quarterly basis – 40 days following the end of each quarter |
| Submission of VIES | On a monthly basis – On the 15th following the reporting month |
| Payment of Social Insurance contributions | On a quarterly basis – 40 days following the end of each quarter |
