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DECEMBER 2024

31 December

  • Payment of provisional tax - second and last installment for 2024.

  • Payment of Special Contribution for Defence for the last six months of 2024 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.

  • Payment of premium tax for life insurance companies - third and last installment for 2024.

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.

 

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