Thursday 27 June 2019
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Deadline for personal income tax declaration


A kind reminder regarding below deadlines from the accounting firm P. Constantinou & Co Ltd

30 June 2019

  • Payment of Special Contribution for Defence (SCD) on rents received by Cypriot domiciled and tax resident individuals and Cypriot tax resident companies during the first 6 months of 2019
  • Payment of SCD on dividends and interest received from abroad during the first 6 months of 2019 by Cypriot domiciled and tax resident individuals
  • National Health Contributions on the gross rental income (received within Cyprus and outside Cyprus), dividends and interest (from foreign sources) received during the period 1/3/2019 to 30/6/2019 from Cyprus tax resident individuals (domicile is irrelevant).

31st July 2019

  • submission of the 2018 personal income tax declaration for employees and pensioners
  • payment of the first installment of the 2019 temporary tax

30th September 2019

  • submission of the tax declaration for self-employed individuals not preparing audited financial statements

Please note that any personal income tax liability should be remitted only through the electronic portal of JCC Smart.


Constantinou & Co. Ltd and its team is at your disposal should you need any further information or clarifications on taxes or tax declarations.

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