— Reference
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 | 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 January 2028 (for FY 2026) | Annual | €100 + €200/month (max €17,000) | Post-2026 reform: deadline moved to 31 January of the SECOND year following the tax year. Transitional rules apply for older years (FY2023 → 31 Mar 2026; FY2024 → 30 Nov 2026). Filed electronically via Taxisnet. |
| 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
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