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 to March 2026 | 10 May 2026 |
| Q2 2026 | April to June 2026 | 10 August 2026 |
| Q3 2026 | July to September 2026 | 10 November 2026 |
| Q4 2026 | October to 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 |
| TF7 Annual (FY2024) | PAYE annual summary for 2024 (extended deadline) | TFA |
| Municipal professional tax | Annual fee to your municipality | Municipality |
Note on the TD4 corporate income tax return: for FY2024 the TD4 deadline has been extended from 31 March 2026 to 30 November 2026 (see below). HE32 remains due 31 March 2026. Both filings require audited FY2024 financial statements, so engage your auditor in January, do not wait until the deadline.
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
| Obligation | What It Is | Portal |
|---|---|---|
| Provisional Tax 1st instalment | 50% of estimated FY2026 corporation tax at 15% | TAXISnet/TFA |
Two filings that a 2026 calendar written earlier in the year would have put here have moved. The TD1 personal income tax return for FY2025 carries a statutory 31 July date and was extended to 31 October 2026. The TF7 annual employer return for FY2025 was set at 31 May 2026 and was extended to 30 September 2026. See the two sections below.
30 September 2026
| Obligation | What It Is | Portal |
|---|---|---|
| TF7 Annual (T.D.7) | Employer annual PAYE and contributions return for FY2025 | TFA |
Why this date: the Tax Department extended the FY2025 employer's return from 31 May 2026 to 30 September 2026. Monthly TF7 declarations are unaffected and stay due by the last working day of the month following the payroll month.
31 October 2026
| Obligation | What It Is | Portal |
|---|---|---|
| TD1 personal income tax (FY2025) | Personal income tax return and payment for tax year 2025 | TAXISnet |
Why this date: decree K.D.P. 260/2026 extended both the submission and the payment of the 2025 individual income tax return from 31 July 2026 to 31 October 2026, after the filing window opened late in June 2026. You must file if your 2025 gross income exceeded EUR 19,500, measured before allowances and deductions. Late submission carries a EUR 150 administrative penalty, and interest and additional charges can apply to tax paid after the deadline. This is a different deadline from the 30 November 2026 one below, which covers individuals who prepare audited accounts and is for tax year 2024.
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.
30 November 2026
| Filing | What It Is | Portal |
|---|---|---|
| TD4 (FY2024) | Corporate income tax return for FY2024, extended from 31 March 2026 | TAXISnet (filed by auditor) |
| TD1 (FY2024) | Individual income tax return for those who prepare audited accounts, extended from 31 March 2026 | TAXISnet |
Why this date: decree KDP 359/2025 extended the tax year 2024 income tax return deadline to 30 November 2026. Its companion decree KDP 358/2025 covers tax year 2023, which moved to 31 March 2026, so do not cite the two jointly for the 2024 date. Both were issued by the Council of Ministers on 28 November 2025, and the extension applies to companies and to individuals with turnover above EUR 70,000 who prepare audited or reviewed accounts. From tax year 2026 onward the corporate and self-employed (audited) income tax return deadline moves permanently to 31 January of the second year following the tax year, first applying on 31 January 2028 for FY2026.
1 October to 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), TF7 annual (FY2024) (the TD4 corporate income tax return for FY2024 is now due 30 November 2026, extended from 31 March)
- 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)
- The TD1 (FY2025) statutory date falls here but was extended to 31 October. The TF7 annual (FY2025) was never on this date this cycle: it was set at 31 May and extended to 30 September
- 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
- 30 September: TF7 annual employer return (FY2025) (extended from 31 May)
- File TD603 for August dividends by 30 September
October
- File September VIES by 15 October
- 31 October: TD1 personal income tax return and payment (FY2025) (extended from 31 July)
- 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
- 30 November: TD4 corporate income tax return (FY2024) and TD1 audited individual return (FY2024) (extended deadline)
- 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.