The Cyprus company compliance calendar: every deadline in 2026
Nobody hands you this list when you incorporate. The obligations of a Cyprus company are scattered across three authorities (the Registrar of Companies, the Tax Department, and — once you run payroll — the Social Insurance Services), at least three government portals, and a dozen professional-firm newsletters — which is precisely why the default solution is paying someone €4,000+ a year to hold the calendar for you.
This page is the calendar. Every recurring deadline a small Cyprus limited company faces, what each one is, what missing it costs, and the 2026 dates — including this year’s decree extensions. Fixed dates are listed month by month; obligations that depend on your company’s own anniversary or registration are flagged as such. Facts verified July 2026, after the December 2025 tax reform.
The recurring set, at a glance
| Obligation | Frequency | Deadline rule | Missing it costs |
|---|---|---|---|
| VAT return & payment | Quarterly | 10th of the second month after the quarter | €100 + 10% of tax + interest |
| VIES statement (EU B2B sales) | Monthly | 15th of the following month | €50 per statement |
| PAYE/GESY withholding + monthly TD7 (if payroll) | Monthly | End of the following month | Surcharge + interest |
| Social insurance contributions (if payroll) | Monthly | End of the following month | Surcharges, enforcement |
| Provisional tax instalments | Twice a year | 31 July and 31 December | Interest; 10% surcharge if estimate <75% |
| Final corporate tax (self-assessment) | Annual | 1 August of the following year (through TY2025) | 5% (+5%) + interest |
| TD4 tax return + SIT | Annual | 31 March of the second following year (see extensions) | €100 fine; €500 for the SIT |
| HE32 annual return + financial statements | Annual | 28 days after the company’s made-up date | €50 + €1/day (cap €150); strike-off risk |
| UBO annual confirmation | Annual | 1 October – 31 December | €100 + €50/day (cap €5,000) |
Individual guides in this library cover each row in depth: VAT, provisional tax, the TD4, the HE32, the UBO register, audit and transfer pricing.
2026, month by month
Fixed statutory dates below assume the standard VAT stagger (quarters ending March, June, September, December) — check your VAT certificate for yours. Where a date falls on a weekend or public holiday, it generally shifts to the next working day (OSS returns are the exception — they don’t shift). Recurring monthly items (payroll, social insurance, VIES) apply every month and aren’t repeated below.
January 2026
- 31 January — SDC and GESY on the 2023 deemed dividend distribution (companies with Cyprus-resident domiciled shareholders; the 70% rule’s last pre-reform cycle).
February 2026
- 10 February — VAT return and payment for the quarter ended 31 December 2025.
March 2026
- 31 March — TY2023 TD4 corporate return (final extended deadline — passed); transitional deadline for the 2025 monthly TD7 backlog and the 2024 annual TD7.
May 2026
- 10 May — VAT return for the quarter ended 31 March. (In 2026 this one was exceptionally extended to 20 May during the Tax For All maintenance shutdown — a reminder that decree extensions are normal, not hypothetical.)
- 31 May — annual TD7 employer’s return for 2025 (transitional deadline).
July 2026
- 31 July — first provisional tax instalment for 2026: half the estimated tax on this year’s profit, at the new 15% rate.
August 2026
- 1 August — final corporate tax for 2025 by self-assessment: the balance of 2025’s tax not covered by provisional payments. (Note the trap: this lands eight months before the 2025 return itself is due.)
- 10 August — VAT return for the quarter ended 30 June.
October 2026
- 1 October — the UBO annual confirmation window opens (runs to 31 December).
- 31 October — 2025 personal income tax return (TD1) and self-assessed payment, for individuals with 2025 gross income above €19,500 — the decree moved this from the standard 31 July. Relevant to you personally if you drew salary or director fees.
November 2026
- 10 November — VAT return for the quarter ended 30 September.
- 30 November — TY2024 TD4 corporate return + Summary Information Table (extended by decree from 31 March 2026). The audited 2024 statements need to exist well before this.
December 2026
- 31 December — a triple deadline: second provisional tax instalment for 2026 and the last day to revise the estimate; UBO annual confirmation closes; and the transitional deemed-distribution date for 2024 profits (companies with Cyprus-resident domiciled shareholders — 70% of undistributed 2024 profits deemed distributed, SDC payable by 31 January 2027).
Company-specific dates you must derive yourself
- The HE32 made-up date — one year after your last return’s date (first return: the day after the company turns 18 months old), with 28 days to file. Check your filing history at the Registrar; this date is yours alone.
- Your VAT quarters — assigned at registration; the 10th-of-second-month rule applies to whatever stagger you’re on.
- AGM and financial statements — first AGM within 18 months of incorporation, then no more than 15 months apart, with statements laid before it.
Event-driven deadlines (the ambush category)
The calendar above is the predictable part. These clocks start when something happens — and they’re short:
| Trigger | Obligation | Clock |
|---|---|---|
| Hiring your first employee (or any hire) | ERGANI recruitment declaration | 1 day before they start |
| Crossing a VAT registration threshold | Register for VAT | 30 days |
| First invoice to an EU VAT-registered business | VAT + VIES registration | Before the invoice — no threshold |
| Change of director or secretary | HE4 to the Registrar | 14 days |
| Change of registered office | HE2 to the Registrar | 14 days |
| Change in beneficial ownership | UBO register update | 45 days |
| New company incorporated | Initial UBO filing | 90 days |
| Paying a dividend with SDC/GESY to withhold | Withhold and pay (TD603) | End of the following month |
What changed recently (why older calendars mislead)
Cyprus compliance moved a lot between 2024 and 2026, and most content online hasn’t caught up. The short version: the €350 annual levy is gone (abolished from 2024); stamp duty is gone (from January 2026); corporate tax is 15% from tax year 2026; deemed dividend distribution is being phased out (transitional deadlines end-2026 and end-2027); the HE32 late-fee cap fell to €150; the UBO penalty regime was rebuilt (€5,000 cap, company-only); the audit-review turnover threshold rose to €300,000 (February 2026); employers file a monthly TD7 on Tax For All since 2025; and from tax year 2026 the TD4 moves to a single 31 January filing-and-payment date (first applying 31 January 2028). If a guide you’re reading contradicts any of these, check its date.
Cyprus routinely moves tax deadlines by decree — the TY2024 TD4’s shift to 30 November 2026 and the TD1’s shift to 31 October 2026 both happened that way this cycle. A static page (this one included) is only as current as its last verification date. That’s the structural argument for tracking deadlines in a system that updates, rather than in anyone’s memory — ours, your provider’s, or yours.
This page is a snapshot of what Monolog’s compliance calendar does live: every obligation above, generated for your specific company — your made-up date, your VAT stagger, your payroll months — with reminders at 60, 30, 14 and 7 days. The calendar is the product; this article is just the paper version.
Frequently asked questions
What are the main annual deadlines for a Cyprus company?
Provisional tax on 31 July and 31 December; final corporate tax by self-assessment on 1 August of the following year (through tax year 2025); the TD4 return with the SIT (31 March of the second following year by rule — 30 November 2026 for the 2024 return by extension); the HE32 annual return within 28 days of the company's made-up date; and the UBO confirmation between 1 October and 31 December.
Which deadlines are fixed and which depend on my company?
Tax dates (provisional tax, TD4, VAT rule, UBO window) are statutory and shared. Your HE32 made-up date, your VAT quarter stagger, and your AGM cycle are company-specific — they derive from your incorporation date, filing history and VAT registration.
What's the single most expensive deadline to miss?
By penalty size, transfer pricing documentation after a Tax Department request (up to €20,000). By real-world damage, unfiled HE32s — persistent failure leads to strike-off, where the company is dissolved and its assets pass to the state.
Did the 2026 tax reform change the calendar?
Yes: corporate tax is 15% from tax year 2026, stamp duty is abolished, deemed dividend distribution is being phased out (with end-2026 and end-2027 transitional dates), and from tax year 2026 the TD4 and final payment merge into one 31 January deadline — first applying on 31 January 2028.
Do deadlines move if they fall on a weekend?
Generally yes, to the next working day — except OSS returns, which keep their date regardless. Cyprus also frequently extends specific deadlines by decree during the year, which is exactly why static lists (including this one) carry a verification date.
Sources & further reading
- PwC Cyprus — Tax Facts & Figures 2026 (tax calendar chapter)
- PwC Worldwide Tax Summaries — Cyprus: tax administration
- KPMG Cyprus — The Cyprus Tax Reform (2026 changes)
- PwC Cyprus — Direct Tax Update N16/2025 (TD4/SIT extensions to 30 Nov 2026)
- Cyprus Registrar of Companies — Companies Section
- Cyprus Tax Department — Tax For All portal
This guide is general information, not tax or legal advice. Rules, rates, and deadlines change — the facts here were last verified in July 2026. Confirm anything that matters for your company with a licensed Cyprus advisor before acting on it.