JULY 2022

 

31 July

 

  • Electronic submission of the 2022 provisional tax return and payment of the first installment of provisional tax by individuals and companies

  • Electronic submission of the 2021 personal tax return (Form IR1) by individuals not preparing audited financial statements (employees and self-employed) and payment of the relevant income tax liability.

END OF EVERY MONTH

  • Payment of tax deducted from employees salary (PAYE) in the preceding month.

  • Payment of special contribution for defense withheld on payments of dividends, interest or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month.

  • Payment of tax withheld in the preceding month on payments to non-Cyprus residents.