JUNE 2022

 

30 June

  • Payment of the Annual Levy of €350 for the year 2022.

  • Payment of Special Contribution for Defence for the first six months of 2022 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.

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.