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31 December

  • Payment of the second and last installment of provisional tax for 2022 by individuals and companies

  • Payment of premium tax for life insurance companies – 3rd installment for 2022 (Form IR199)

  • SDC and GHS: Payment of Special Contribution for Defence (SDC) and General Health Contribution (GHS) for the last six months of 2022 on dividend or interest income from sources outside Cyprus, and on rental income if such tax is not withheld at source by tenant (Form IR601) as self-assessment.


  • 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.


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