Cyprus tax deadlines 2026: the calendar, month by month.

01The short answer: what falls due every month

Five obligations repeat every month of 2026. Most practices anchor the month on three dates: the 10th, the 15th and the last day of the month. Each covers the month before.

On top of the monthly rhythm come four quarterly VAT returns and a handful of annual dates. The next section lists every dated item of 2026 in order.

02The 2026 calendar, month by month

The fixed dates of 2026, in the order they fall. The monthly items in section 1 apply in every month and are not repeated here.

Rows on a shaded background are the income tax and payroll dates; the rest are VAT. A business on staggered VAT periods follows its own period ends, with the same rule for each: due by the 10th day of the second month after the period.

03VAT returns: quarterly, the 10th of the second month

Most Cyprus VAT registrations file quarterly. The return and the payment are both due by the 10th day of the second month after the quarter ends, so the 2026 dates are 10 February, 10 May, 10 August and 10 November. The return is filed, and the VAT paid, on Tax For All (TFA).

When a 10th falls on a weekend, check the exact date for that quarter with the Cyprus VAT return deadline tool, and plan to file before it rather than on it: the TFA portal has had outages close to deadlines, and the Tax Department has extended dates around them more than once.

A late return costs a fixed €100, whether or not VAT is due, and late payment adds 10% of the VAT paid late plus interest. The Cyprus VAT penalties guide covers each charge and what an extension changes.

04VIES and Intrastat: two monthly returns for EU trade

VIES is due by the 15th of the month after the month it covers, on TFA, whenever you supplied goods, or services under the reverse charge, to a VAT-registered customer in another EU country. There is no threshold, and a late statement costs €50. The VIES declaration guide covers who files, what each line holds and how it ties to Boxes 8A and 8B of the VAT return.

Intrastat is a separate, statistical return on the physical movement of goods, due by the 10th of the following month, and only for businesses above the annual thresholds for arrivals or dispatches. The Intrastat guide has the 2026 thresholds and how it differs from VIES.

05Payroll: PAYE, the TD7, social insurance and GHS

Since 2025, employers file a monthly TD7 declaration of the income tax and contributions they withheld, on TFA, and pay the income tax (PAYE) withheld by the end of the following month: January's by the end of February, and so on. Social insurance and GHS contributions on the month's salaries follow the same monthly rhythm, due by the end of the following month.

The annual employer's return (TD7) summarises the year for each employee. For 2025 it has been extended twice and is now due by 30 November 2026. The extension covers the annual return only: monthly PAYE, social insurance and GHS payments are still due on their usual dates.

For how a monthly run is computed, reviewed and locked before those dates, see Cyprus payroll.

06Special Defence Contribution (SDC) withheld at source

When a company pays a dividend or interest on which SDC must be withheld, typically to an individual shareholder or lender who is tax resident and domiciled in Cyprus, it withholds the SDC and pays it by the end of the month following the month of payment. A dividend paid in July means SDC paid by 31 August.

The 2026 reform cut SDC on dividends from 17% to 5%. The date did not change, so a practice that already tracks dividend payments per client has nothing new to add to the calendar, only a new rate to apply.

07Income tax: provisional tax, the balance, and the returns

• Provisional tax, 31 July and 31 December. The provisional tax declaration for 2026 and the first of two equal instalments are due by 31 July 2026; the second instalment by 31 December 2026. With the corporate rate at 15% from 2026, estimates built on the old 12.5% need rebuilding.
• Balance of 2025 tax, 1 August. Companies, and individuals who prepare audited accounts, paid any balance of 2025 tax under self-assessment by 1 August 2026.
• Personal returns (TD1) for 2025, 31 October. Employees, pensioners and self-employed people without audited accounts have until 31 October 2026, extended from 31 July. The 2025 return is not filed on TFA; TFA takes over income tax from tax year 2026.
• Company returns (IR4) for 2024, 30 November. The 2024 IR4, and the return of self-employed people with audited accounts, was due on 31 March 2026 and has been extended to 30 November 2026.

What the 2026 reform moved. From tax year 2026, the IR4, and the return of self-employed people who prepare audited or reviewed accounts, is due by 31 January of the second year after the tax year. The first return under the new rule is due on 31 January 2028. Tax year 2025 still follows the old rule: 31 March 2027. The bookkeeping requirements guide covers the other record-keeping changes.

08What is no longer on the calendar

The company annual levy. The fixed annual levy every Cyprus company used to pay by 30 June was abolished from 2024. Older calendars still list it; a 2026 calendar should not.

An extension is not a new rule. Three of the 2026 annual dates above are extensions, granted by decree or by the Tax Commissioner for one tax year. Next year's dates go back to the statutory rule unless a new extension is announced, so keep the rule and the extension apart on your calendar.

09Running the calendar across clients, and where Pileform fits

For a practice, the hard part is not knowing the dates; it is knowing, for each client, which ones apply and whether the figures behind them are ready. The monthly dates arrive twelve times a year for every employer client, and the VAT and VIES dates depend on work that starts with the month's documents.

Pileform keeps a compliance calendar per company that tracks VAT, VIES, SDC and PAYE/TD7 obligations. Approving a payroll run marks that period's PAYE/TD7 and social insurance/GHS obligations as data-ready on the same calendar. From the posted books, Pileform prepares the VAT return draft and generates the VIES declaration, for a person to check and submit: Pileform never files or pays anything.

The calendar also feeds the close. In month-end close automation, an obligation that is not yet filed blocks closing the period until it is filed, or waived with a written reason. See VAT return automation for how the VAT draft is built.

References. Cyprus Tax Department announcements, and the Social Insurance Services for contributions.