A New Chapter. The Same Commitment

Cyprus tax resident companies and self-employed individuals may be required to submit a Temporary Tax Assessment estimating their taxable income for the 2026 tax year.

KEY DATES

31 July 2026 Submission of the Temporary Tax Assessment and first provisional tax instalment
31 August 2026 Final date to pay the first instalment without interest or penalties
31 December 2026 Second provisional tax instalment and deadline to revise the estimate
31 January 2027 Final date to pay the second instalment without interest or penalties
31 January 2028 Payment of any balance between the final income tax liability and the provisional tax paid

⚠ An underestimated tax assessment may result in additional tax, interest and penalties.