Reference
Cyprus Corporate Calendar 2026
Every filing deadline your Cyprus company needs to meet in 2026. Tax returns, VAT, social insurance, UBO, transfer pricing, and more — with penalty amounts so you know exactly what is at stake.
Filing Deadlines
| Filing | Deadline | Frequency | Penalty | Notes |
|---|---|---|---|---|
| Temporary Tax Assessment | 1 August 2026 | Annual | 10% surcharge on underpaid tax | Estimated tax for the current year. Must be at least 75% of final liability to avoid surcharge. |
| 1st Instalment — Temporary Tax | 1 August 2026 | Annual | Included in temporary tax penalties | First of two equal instalments of the temporary tax estimate. |
| 2nd Instalment — Temporary Tax | 31 December 2026 | Annual | Included in temporary tax penalties | Second instalment. Any shortfall subject to interest. |
| Corporate Tax Return (IR4) | 31 March 2027 (for FY 2026) | Annual | €100 + €200/month (max €17,000) | Filed electronically via Taxisnet. 15-month window from end of tax year. |
| Employer's Return (IR6) | 30 April 2027 (for FY 2026) | Annual | €100 initial + €200/month | Summary of employee emoluments, PAYE, social insurance for the year. |
| Deemed Dividend Distribution (IR623) | ABOLISHED — 1 Jan 2026 | N/A | N/A (abolished) | DDD abolished for profits from 2026 onwards. Pre-2026 profits may still be subject to old rules. |
| Annual Return (HE32) | Within 28 days of AGM | Annual | €50 initially, escalating to €500+ | Filed with Registrar of Companies. Must include audited financial statements. |
| VAT Return | 10th of 2nd month after quarter-end | Quarterly | €51 per late return + interest on tax due | Q1: 10 May | Q2: 10 Aug | Q3: 10 Nov | Q4: 10 Feb. Electronic filing mandatory. |
| VIES Return (Intrastat) | 15th of month following reporting period | Monthly | €50 per late return | Required for intra-EU B2B supplies. Threshold-dependent for Intrastat. |
| Monthly PAYE | End of month following payroll month | Monthly | 10% surcharge + interest | Employer must withhold and remit income tax from employee salaries. |
| Social Insurance Contributions | End of month following payroll month | Monthly | Penalty + interest on late payments | Employee (8.3%) + employer (8.3%) contributions on gross emoluments. |
| GeSY Contributions | End of month following payroll month | Monthly | Penalty + interest on late payments | Employee (2.65%) + employer (2.90%) on emoluments up to €180,000. |
| UBO Register Update | Within 14 days of any change | Ongoing + annual confirmation | Up to €20,000 + criminal penalties | Beneficial ownership must be current at all times. Annual confirmation required. |
| Transfer Pricing Documentation | With IR4 filing | Annual | €500 per controlled transaction (max €20,000) | Local file and master file required for related-party transactions above thresholds. |
| DAC6 / DAC7 / DAC8 Reporting | Within 30 days of trigger event | Event-driven | Up to €10,000 | Mandatory disclosure of cross-border arrangements (DAC6), digital platforms (DAC7), crypto (DAC8). |
| Country-by-Country Report (CbCR) | 12 months after end of reporting period | Annual | Up to €20,000 | Required for groups with consolidated revenue above €750M. |
Disclaimer: Deadlines and penalty amounts are based on current legislation and may be subject to change. Where a deadline falls on a weekend or public holiday, the filing is typically due on the next working day. This calendar is for general reference only and does not constitute professional advice.
Quick Reference
Key Dates at a Glance
1 Aug 2026
Temporary Tax + 1st Instalment
31 Dec 2026
2nd Temporary Tax Instalment
31 Mar 2027
IR4 Corporate Tax Return (FY 2026)
30 Apr 2027
IR6 Employer's Return (FY 2026)
Quarterly
VAT Returns (10th of 2nd month)
Monthly
PAYE, Social Insurance, GeSY
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