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JULY 2024


31 July


  • Submission of the 2024 provisional income tax return and payment of the first installment.

  • Electronic submission of 2023 personal income tax returns and payment of 2023 personal income tax under the self-assessment method by (i) employees and pensioners whose incomes do not include income from a trade/business, rents, dividends, interest, royalties not income relating to trading goodwill
    nd (ii) other individuals that have gross income that falls under Article 5 (includes salaries, dividends, interest and profits from share dealings) and who are not obliged to prepare audited financial statements.


  • 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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