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.