| Date | Description | Return | Notes |
| End of each month | PAYE withheld from employees’ salaries for the previous month | – | Taxportal code 0100 – Submission through Taxisnet and payment through Taxportal |
| 31/01/2025 | Deemed dividend distribution declaration and payment of SDC and GESY (where applicable) | TD623 | Taxportal codes 0623 and 0723 – Submission through Taxisnet and payment through Taxportal |
| 31/01/2025 | Reportable Cross Border Arrangements | DAC6 | Submission through Ariadni |
| 31/03/2025 | Tax returns for Companies and Individuals (exceeding €70,000 revenue) | TD4 and TD1 | Submission through Taxisnet and payment through Taxportal |
| 30/04/2025 | First instalment of premium tax for 2025 | – | Applicable to Life Insurance entities |
| 31/05/2025 | Employers return and employees details | TD7 | Submission through taxisnet |
| 30/06/2025 | Special Defence contribution and GESY for rents (not withheld at source) for the first six months of 2025 | – | Taxportal codes 0614 and 0714 – Submission through Taxisnet and payment through Taxportal |
| 30/06/2025 | Special Defence contribution and GESY dividends (from outside Cyprus) for the first six months of 2025 | – | Taxportal codes 0603 and 0703 – Submission through Taxisnet and payment through Taxportal |
| 30/06/2025 | Special Defence contribution and GESY for Interests (from outside Cyprus) for the first six months of 2025 | – | Taxportal codes 0602 and 0702 – Submission through Taxisnet and payment through Taxportal |
| 31/07/2025 | Tax returns of Individuals (exceeding €19,500 and not obliged to prepare audited financial statements statements) | TD1 | Submission through Taxisnet and payment through Taxportal |
| 31/07/2025 | First instalment of Provisional tax for 2025 by Companies and Individuals | – | Entry of due amount and payment through Taxportal |
| 01/08/2025 | Final tax for 2024 by Companies and Individuals (preparing audited financial statements) | – | Payment through taxportal (based on audited financial statements) |
| 31/08/2025 | Second instalment of premium tax for 2025 | – | Applicable to Life Insurance entities |
| 31/12/2025 | Second instalment of Provisional tax for 2025 by Companies and Individuals | – | Entry of due amount and payment through Taxportal |
| 31/12/2025 | Special Defence contribution and GESY for rents (not withheld at source) for the last six months of 2025 | – | Taxportal codes 0614 and 0714 – Submission through Taxisnet and payment through Taxportal |
| 31/12/2025 | Special Defence contribution and GESY dividends (from outside Cyprus) for the last six months of 2025 | – | Taxportal codes 0603 and 0703 – Submission through Taxisnet and payment through Taxportal |
| 31/12/2025 | Special Defence contribution and GESY for Interests (from outside Cyprus) for the last six months of 2025 | – | Taxportal codes 0602 and 0702 – Submission through Taxisnet and payment through Taxportal |
| 31/12/2025 | Third (final) instalment of premium tax for 2025 | – | Applicable to Life Insurance entities |
Administrative penalties
Administrative penalty of €100 or €200 (depending on each case) is imposed for the late submission of a tax return or late submission of supporting documents requested by the Commissioner. In case of late payment of tax due, penalty of 5% is imposed on tax due amount. Additional penalty of 5% is imposed if the tax due amount remains unpaid two months after the payment deadline.
Interest rates on late payments
The public interest rates applicable on late payment of taxes are set by the Minister of Finance, for all amounts due, applicable on each completed month, as seen below:
| Year | Interest |
| Up to 31/12/2006 | 9.00% |
| 01/01/2007 – 31/12/2009 | 8.00% |
| 01/01/2010 – 31/12/2010 | 5.35% |
| 01/01/2011 – 31/12/2012 | 5.00% |
| 01/01/2013 – 31/12/2013 | 4.75% |
| 01/01/2014 – 31/12/2014 | 4.50% |
| 01/01/2015 – 31/12/2016 | 4.00% |
| 01/01/2017 – 31/12/2018 | 3.50% |
| 01/01/2019 – 31/12/2019 | 2.00% |
| 01/01/2020 – 31/12/2022 | 1.75% |
| 01/01/2023 – 31/12/2023 | 2.25% |
| 01/01/2024 – today | 5.00% |