The 2026 Deadlines at a Glance
Cyprus Tax Calendar
Cyprus provisional tax for 2026 is due in two instalments, on 31 July and 31 December. Quarterly VAT returns are due by the 10th of the second month after each quarter ends. Beyond those two fixed dates, most other Cyprus compliance deadlines, including the corporate tax return and the annual return, depend on your company’s financial year end or annual return date rather than a single date that applies to everyone.
This calendar sets out both: the fixed dates every company should mark, and the company-specific rules for the rest, verified against Cyprus Tax Department guidance and professional sources. Iacovou & Co. keeps this page current each year, and updates it whenever a deadline changes.
Quarterly VAT Deadlines
VAT Returns
VAT returns and payment are due together, filed electronically via the Tax For All portal (VAT filing moved off TAXISnet in 2023). The dates below apply to the standard calendar-quarter group; the Tax Department assigns some businesses to staggered quarter groups, so confirm your assigned periods on your Tax For All registration.
VAT registration is mandatory once taxable turnover exceeds €15,600 in a 12-month period. We handle VAT registration, quarterly filing and wider tax planning as part of our accounting services.
Temporary Tax Instalments
Provisional Tax
Provisional (temporary) tax applies to companies and self-employed individuals expecting taxable income in 2026. It is paid in two equal instalments, calculated on the current 15% corporate tax rate.
If your paid provisional tax comes in more than 25% below your final assessed liability, a 10% additional tax applies to the shortfall. The estimate can be revised at any point before the end of the tax year if your expected income changes.
TD4 / IR4 Filing Deadlines
Corporate Tax Return
The corporate tax return deadline is in transition. The old rule required filing by 31 March of the second year following the tax year. From tax year 2026 onwards, that moves permanently to 31 January of the second following year, almost two months earlier.
Filed electronically, accompanied by audited or reviewed financial statements. See our audit and assurance services and our guide to Cyprus statutory audit requirements for what needs to be ready before you file.
HE32 Filing
Annual Return
Unlike VAT and provisional tax, the annual return (form HE32) does not fall on a single calendar date for every company. It must be filed with the Registrar of Companies within 28 days of your company’s Annual General Meeting or annual return date, together with the previous year’s audited financial statements. A newly incorporated company’s first annual return is due 18 months after incorporation.
Your company’s exact HE32 date depends on your annual return date.
Contact us and we will confirm it and manage the filing.
Monthly Contribution Deadlines
Payroll & Social Insurance
PAYE income tax withheld from salaries (form TD7) and Social Insurance contributions are both due monthly, by the last day of the month following the month they relate to. For 2026, Social Insurance is 8.8% employer plus 8.8% employee, and 16.6% for self-employed individuals.
Personal Income Tax Deadlines
For Individuals
Personal income tax return deadlines vary depending on whether you are employed or self-employed, and whether an extension has been granted for the relevant tax year, extensions have moved this date more than once in recent years.
Rather than state a date here that may already be out of date by the time you read this, get in touch and we will confirm your exact personal filing deadline.
What's Different From Previous Years
Key 2026 Changes
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Corporate tax rate increased to 15%, up from 12.5%, effective 1 January 2026. This feeds directly into provisional tax calculations for the year.
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TD4 corporate tax return deadline reform. From tax year 2026 onwards, the filing deadline moves permanently to 31 January of the second following year, roughly two months earlier than the old 31 March rule.
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Annual company levy abolished. The €350 annual Registrar levy that applied from 2011 to 2023 was abolished from 2024 onwards. It is not payable for 2026.
How We Keep This Page Current
Accuracy & Sources
Every date on this page has been checked against Cyprus Tax Department guidance and professional sources and Cyprus-based ICPAC member firm publications, current as of September 2026.
Where a deadline depends on your specific company, such as the annual return or a transitional filing extension, we have said so directly rather than state a single date that would not be accurate for every reader. Deadlines can also shift for weekends and public holidays.
This page is reviewed and updated whenever a deadline changes. If you are relying on a date here for a filing, we would still recommend a quick check with us first, tax rules move, and we would rather you hear about a change from us than from a penalty notice.
Cyprus Tax Deadlines, Answered
FAQ
When is Cyprus VAT due in 2026?
Quarterly VAT returns are due by the 10th day of the second month after each quarter ends. For the standard calendar-quarter group, that is 10 May, 10 August, 10 November and 10 February.
When is Cyprus provisional tax due in 2026?
Provisional tax for 2026 is paid in two equal instalments, due 31 July 2026 and 31 December 2026.
When is my company's HE32 annual return due?
Within 28 days of your company's Annual General Meeting or annual return date. This date is specific to each company.
Is the €350 annual Cyprus company levy still payable?
No. The annual company levy was abolished with effect from 2024 and is not payable for 2026.
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We manage the full compliance calendar for our clients, VAT, provisional tax, the annual return and everything in between, so nothing slips.
