A Cyprus company with no employees, paying monthly dividends, and VAT-registered has at minimum 36+ compliance actions per year across 5 different portals. This calendar covers every deadline in 2026 — VAT, VIES, dividends, provisional tax, HE32, PAYE, Social Insurance, UBO confirmation, and more. Print it and keep it next to your calendar.
Cyprus companies face 8 mandatory annual filing deadlines — missing any one carries a minimum €50 penalty per month, rising to €500 for late company accounts.
Monthly Obligations (Recurring Every Month)
These obligations recur monthly. The specific deadline depends on the activity:
| Obligation | Who It Applies To | Deadline | Portal |
|---|---|---|---|
| TD603 (GESY on dividends) | Companies that paid dividends last month | Last day of following month | TAXISnet |
| VIES declaration | Companies with EU B2B sales last month | 15th of following month | TFA |
| TF7 monthly PAYE | Companies with employees | Last working day of following month | TFA |
| Social Insurance payment | Companies with employees | Last working day of following month | SI Portal |
Quarterly Obligations: VAT Returns
| Quarter | Period | Filing and Payment Deadline |
|---|---|---|
| Q1 2026 | January – March 2026 | 10 May 2026 |
| Q2 2026 | April – June 2026 | 10 August 2026 |
| Q3 2026 | July – September 2026 | 10 November 2026 |
| Q4 2026 | October – December 2026 | 10 February 2027 |
Portal: TFA — taxforall.mof.gov.cy Penalty for late return: €100 flat per return (even nil returns)
Annual Fixed Deadlines in 2026
31 January 2026
UBO register: deadline for any changes made in Q4 2025 that have not yet been updated. The general rule is 45 days from any change, so changes from mid-December 2025 may push into January 2026.
31 March 2026
Multiple obligations converge on this date:
| Filing | What It Is | Portal |
|---|---|---|
| HE32 (FY2024) | Annual Return for financial year 2024 | Ariadni |
| TD4 (FY2024) | Company corporation tax return for FY2024 | TAXISnet (filed by auditor) |
| TF7 Annual (FY2024) | PAYE annual summary for 2024 (extended deadline) | TFA |
| Municipal professional tax | Annual fee to your municipality | Municipality |
For HE32 and TD4: Both require audited financial statements for FY2024. Engage your auditor in January — do not wait until March.
10 May 2026
Q1 2026 VAT return and payment — Covers January, February, March 2026. Portal: TFA. Penalty if late: €100 flat + 10% + 1.75% interest on any VAT due.
31 July 2026
Three major obligations due on the same day:
| Obligation | What It Is | Portal |
|---|---|---|
| Provisional Tax 1st instalment | 50% of estimated FY2026 corporation tax at 15% | TAXISnet/TFA |
| TD1 personal income tax | Personal income tax declaration for FY2025 (standard deadline) | TAXISnet |
| TF7 Annual | PAYE annual summary for 2025 (standard deadline) | TFA |
10 August 2026
Q2 2026 VAT return and payment — Covers April, May, June 2026.
10 November 2026
Q3 2026 VAT return and payment — Covers July, August, September 2026.
1 October – 31 December 2026
UBO annual confirmation window. Log in to portal.gov.cy, verify all UBO information, and click "Confirm." Do this before 15 December to avoid year-end system congestion.
31 December 2026
Three obligations due on 31 December:
| Obligation | What It Is | Portal |
|---|---|---|
| Provisional Tax 2nd instalment | 50% of estimated FY2026 corporation tax | TAXISnet/TFA |
| UBO annual confirmation deadline | Confirm all UBO info is accurate | portal.gov.cy |
| DDD old profits (FY2024) | Deemed Dividend deadline for FY2024 profits (old rule) | N/A (check with accountant) |
2026 Compliance Calendar: Month by Month
January
- Set up accounting for FY2026
- File TD603 for December 2025 dividends (by 31 January)
- File December 2025 VIES (by 15 January)
- Begin collecting FY2025 documents for auditor
- Check UBO for any changes requiring update
February
- File January VIES by 15 February
- File Q4 2025 VAT return by 10 February
- File TD603 for January dividends by 28 February
- Continue document collection for auditor
March
- File February VIES by 15 March
- File TD603 for February dividends by 31 March
- 31 March: HE32 (FY2024), TD4 (FY2024), TF7 annual (FY2024)
- Municipal professional tax due approximately 31 March
April
- File March VIES by 15 April
- File TD603 for March dividends by 30 April
- Give IR63 certificates to all employees by 30 April
May
- File April VIES by 15 May
- 10 May: Q1 2026 VAT return and payment
- File TD603 for April dividends by 31 May
June
- File May VIES by 15 June
- File TD603 for May dividends by 30 June
- GESY on rental income (1st half) if applicable
July
- File June VIES by 15 July
- 31 July: Provisional Tax 1st instalment (50% of estimated 2026 tax)
- 31 July: TD1 personal income tax (FY2025)
- 31 July: TF7 Annual PAYE summary (FY2025)
- File TD603 for June dividends by 31 July
August
- File July VIES by 15 August
- 10 August: Q2 2026 VAT return and payment
- File TD603 for July dividends by 31 August
September
- File August VIES by 15 September
- File TD603 for August dividends by 30 September
October
- File September VIES by 15 October
- Start annual UBO confirmation (window opens 1 October)
- File TD603 for September dividends by 31 October
November
- File October VIES by 15 November
- 10 November: Q3 2026 VAT return and payment
- File TD603 for October dividends by 30 November
- Complete UBO annual confirmation (do not wait until December)
December
- File November VIES by 15 December
- 31 December: Provisional Tax 2nd instalment
- 31 December: UBO annual confirmation deadline
- File TD603 for November dividends by 31 December
- Begin year-end document organisation for FY2026 audit
Penalty Quick Reference
| Obligation | Late Penalty |
|---|---|
| VAT return (late filing) | €100 flat |
| VAT payment (late) | 10% + 1.75%/year |
| VIES (missing) | €50 per declaration |
| TD603 (late) | €100 flat + 5%/year on GESY |
| Provisional tax (underestimate >25%) | 10% of total tax + 1.75%/year |
| HE32 (late) | Registrar fines → possible strike-off |
| UBO (non-compliance) | €100 day 1 + €50/day → max €5,000 |
| PAYE (late) | Fines + 1.75%/year |
| Social Insurance (late) | 3%/month |
For a detailed walkthrough of what the quarterly VAT return requires, see the Cyprus VAT return guide.
Tracking this many deadlines across multiple portals is difficult without professional help. A Cyprus accountant typically manages all tax filings and deadlines as part of their annual service. Use our compliance calendar tool to get personalised deadline reminders.