КИПРСКИЙ НАЛОГОВЫЙ КАЛЕНДАРЬ
ФАКТЫ О НАЛОГАХ НА КИПРЕ
Меню
31st January 2021
- Submission of deemed dividend distribution declaration (TD623) for 2018
31st March 2021
- Electronic submission of 2019 income tax return (TD4) for companies and individuals preparing audited accounts
- Electronic submission of the 2019 income tax return of physical persons preparing audited financial statements (A physical person is obliged to submit audited financial statements if his/her turnover exceeds €70.000 annually)
30th April 2021
- Insurance companies (life business): Payment of provisional tax for the first four months of 2021
30th June 2021
- Подача персональных налоговых деклараций (форма TD1) за 2020 год физическими лицами, не составляющими аудируемую финансовую отчетность, если их совокупный доход превышает 19 500 евро
- Payment of 2020 tax balance through self-assessment by individuals who do not prepare audited accounts
- Defense tax contribution payment in relation to dividends, rents, or interest from sources outside Cyprus for the first half of 2021
31st July 2021
- Electronic submission of employees’ details and employers’ return (TD7) for 2020
- Electronic submission of personal tax return (TD1) for 2020 by salaried individuals with gross income exceeding €19.500
- Submission of provisional tax assessment for 2021 and payment of the first instalment
1st August 2021
- Payment of tax balance for 2020 through self-assessment by companies and individuals preparing audited accounts
31st August 2021
- Insurance companies (life business): Payment of provisional tax for the second four months of 2021
30th September 2021
- Electronic submission of personal tax return for 2020 by individuals with gross income exceeding €19.500 and who do not prepare audited accounts.
- Payment of immovable property tax for 2021 without a discount of 10% on the tax due
31st December 2021
- Payment of the second instalment of 2021 provisional tax
- Payment of defense tax contribution in relation to dividends, rents, or interest from sources outside Cyprus for the second half of 2022
- Insurance companies (life business): Payment of provisional tax for the last four months of 2021
Конец каждого месяца
- Налог PAYE вычитается из заработной платы работников за предыдущий месяц
- Уплата налога, удерживаемого с выплат в пользу лиц, не являющихся налоговыми резидентами Кипра, в предыдущем месяце
- Defense tax contribution deducted from interest, dividends, or rent made to CY tax residents in the previous month