Russian (Russia)

The Tax Department announces that, based on a Decree of the Council of Ministers dated June 9, 2023 (ΚΔΠ 183/2023), the submission of personal income tax returns (TD1 and TD1 self-employed) for the year 2022 is extended until October 2, 2023.

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We would like to raise again awareness on a very important issue which is the introduction of Defense Tax on Interest, Dividends and Royalties paid by Cyprus companies to European black listed jurisdictions which currently consist of 16 countries some of which are often seen as shareholders or lenders of Cyprus companies. 

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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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