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According to the Cyprus Income Tax Law the dates of submission and payment of the provisional tax for the year 2023 are as follows:

31/07/2023:  Submission of return and payment of 1st installment

31/12/2023:  Payment of 2nd installment – last day of revision of provisional tax (if needed)

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This type permanent residence permit is addressed to individuals who are not going to be employed or work in the Republic of Cyprus but they will stay in Cyprus as permanent visitors (subject to exceptions based on the type of investment).

Following the recent changes announced by the Civil Registry and Migration Department and which are applicable from 02/05/2023, the following criteria apply to this type permanent residence permit.

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We would like to remind the deadline for the submission of the Employer’s Tax Declaration (TD7) is 31 May 2023.

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CYPRUS TAX CALENDAR AND TAX BOOKLET 2023