Cyprus Tax Calendar 2026: Dates That Matter

The most urgent dates reflected in the official January 2026 payroll notices are March 31, 2026 for the monthly employer withholding obligations covering July to December 2025 and May 31, 2026 for the annual PAYE withholding declaration for 2025.

As of the April 6, 2026 editorial check, no later official extension was identified in the Tax For All publication feed for these two payroll dates.

After those dates, the next large tax cash points for many taxpayers remain July 31, 2026 and December 31, 2026 for the first and second provisional tax installments.

• March 31, 2026: monthly withholding obligations for Jul-Dec 2025.
• May 31, 2026: annual PAYE withholding declaration for 2025.
• July 31 and December 31, 2026: provisional tax installments.

VAT does not fit neatly into one fixed annual list because period-specific announcements can still change exact obligations. Teams should monitor sector notices, the zero-rate VAT relief on basic goods and whether the new VAT rules for small enterprises affect registration or process design.

In practice, the safest approach is to keep VAT and payroll calendars linked but reviewed separately.

• Review whether small enterprise VAT changes alter your status.
• Check any product classification affected by the zero-rate relief.
• Do not assume payroll and VAT deadlines move together.

This page should sit beside your internal tax calendar, not replace it. Add your own filing owners, document due dates for supporting data and create reminders ahead of the legal deadline rather than on it.

Where an obligation is material, go back to the official notice before final submission.