We remind our clients of the upcoming deadlines for the payment of taxes:
Payment of the first instalment of temporary tax for the tax year 2024 for individuals and legal entities
The first instalment of temporary tax for the tax year 2024 is due by 31 July 2024, and the second instalment by 31 December 2024. The temporary tax declaration can be revised by 31 December 2024.
Payment of the first instalment of temporary tax for the tax year 2024 by 31 August 2024, is not subject to interest and penalties. Overdue payment of the 1st instalment of temporary tax for the tax year 2024 will be subject to interest and monetary penalties on the outstanding tax. The annual interest is calculated based on the completed months for which the payment of tax is overdue.
We note that as of 1.1.2024 the Single Public Default Rate is 5%.
Payment of final tax for the tax year 2023 for legal entities and individuals (with accounts)
Payment of the final tax (self-assessment) for the tax year 2023 is due on 1 August 2024 (payment until 31 August 2024 is not subject to interest and penalties).
Individual鈥檚 tax return (TD1) for the tax year 2023 and payment of due tax
Based on a Decree issued by the Council of Ministers, Employees, Pensioners and Self 鈥� Employed individuals (except self-employed with accounts) have an obligation to file TD1 for the tax year 2023 if their annual gross income for the tax year 2023 exceeds the amount of 鈧�19.500.
An extension has been granted for the submission of TD1 and payment of the due tax for the tax year 2023 until 31 October 2024.
Payment of taxes can only be made electronically via the Tax Portal at .
螤位畏蟻蠅渭萎 螤蟻慰蟽蠅蟻喂谓萎蟼 蠁慰蟻慰位慰纬委伪蟼 2024 魏伪喂 韦蔚位喂魏萎蟼 蠁慰蟻慰位慰纬委伪蟼 2023
桅慰蟻慰位慰纬喂魏萎 螘谓畏渭苇蟻蠅蟽畏 - 螜慰蠉位喂慰蟼 2024
违蟺蔚谓胃蠀渭委味慰蠀渭蔚 蟿慰蠀蟼 蟺蔚位维蟿蔚蟼 渭伪蟼 纬喂伪 蟿喂蟼 伪魏蠈位慰蠀胃蔚蟼 蟺蟻慰胃蔚蟽渭委蔚蟼 纬喂伪 魏伪蟿伪尾慰位萎 蠁蠈蟻蠅谓:
螤位畏蟻蠅渭萎 蟺蟻蠋蟿畏蟼 未蠈蟽畏蟼 蟺蟻慰蟽蠅蟻喂谓萎蟼 蠁慰蟻慰位慰纬委伪蟼 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2024 纬喂伪 蠁蠀蟽喂魏维 魏伪喂 谓慰渭喂魏维 蟺蟻蠈蟽蠅蟺伪
螚 蟺蟻蠋蟿畏 未蠈蟽畏 蟺蟻慰蟽蠅蟻喂谓萎蟼 蠁慰蟻慰位慰纬委伪蟼 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2024 蔚委谓伪喂 蟺位畏蟻蠅蟿苇伪 渭苇蠂蟻喂 蟿畏谓 31畏 螜慰蠀位委慰蠀 2024 魏伪喂 畏 未蔚蠉蟿蔚蟻畏 未蠈蟽畏 蟺蟻慰蟽蠅蟻喂谓萎蟼 蠁慰蟻慰位慰纬委伪蟼 渭苇蠂蟻喂 蟿畏谓 31畏 螖蔚魏蔚渭尾蟻委慰蠀 2024. 螒谓伪胃蔚蠋蟻畏蟽畏 蟿畏蟼 蟺蟻慰蟽蠅蟻喂谓萎蟼 蠁慰蟻慰位慰纬委伪蟼 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2024 渭蟺慰蟻蔚委 谓伪 纬委谓蔚喂 渭苇蠂蟻喂 蟿畏谓 31畏 螖蔚魏蔚渭尾蟻委慰蠀 2024.
螤位畏蟻蠅渭萎 蟿畏蟼 蟺蟻蠋蟿畏蟼 未蠈蟽畏蟼 蟺蟻慰蟽蠅蟻喂谓萎蟼 蠁慰蟻慰位慰纬委伪蟼 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2024 渭苇蠂蟻喂 蟿畏谓 31畏 螒蠀纬慰蠉蟽蟿慰蠀 2024, 未蔚谓 蠁苇蟻蔚喂 蟿蠈魏慰 魏伪喂 蠂蟻畏渭伪蟿喂魏苇蟼 蔚蟺喂尾伪蟻蠉谓蟽蔚喂蟼. 危蔚 蟺蔚蟻委蟺蟿蠅蟽畏 蔚魏蟺蟻蠈胃蔚蟽渭畏蟼 蟺位畏蟻蠅渭萎蟼 蟿畏蟼 1畏蟼 未蠈蟽畏蟼 蟺蟻慰蟽蠅蟻喂谓萎蟼 蠁慰蟻慰位慰纬委伪蟼 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2024, 胃伪 蟺蟻慰魏蠉蟺蟿蔚喂 蟿蠈魏慰蟼 魏伪喂 蠂蟻畏渭伪蟿喂魏苇蟼 蔚蟺喂尾伪蟻蠉谓蟽蔚喂蟼 蔚蟺委 蟿慰蠀 慰蠁蔚喂位蠈渭蔚谓慰蠀 蠁蠈蟻慰蠀. 螣 蔚蟿萎蟽喂慰蟼 蟿蠈魏慰蟼 蠀蟺慰位慰纬委味蔚蟿伪喂 渭蔚 尾维蟽畏 蟿慰蠀蟼 蟽蠀渭蟺位畏蟻蠅渭苇谓慰蠀蟼 渭萎谓蔚蟼 纬喂伪 蟿慰蠀蟼 慰蟺慰委慰蠀蟼 魏伪胃蠀蟽蟿蔚蟻蔚委 畏 魏伪蟿伪尾慰位萎 蠁蠈蟻慰蠀.
螒谓伪蠁苇蟻慰蠀渭蔚 蔚蟺委蟽畏蟼 蠈蟿喂 蟿慰 螘谓喂伪委慰 螖畏渭蠈蟽喂慰 螘蟺喂蟿蠈魏喂慰 违蟺蔚蟻畏渭蔚蟻委伪蟼 伪蟺蠈 1.1.2024 蔚委谓伪喂 5%.
螤位畏蟻蠅渭萎 蟿蔚位喂魏萎蟼 蠁慰蟻慰位慰纬委伪蟼 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2023 纬喂伪 谓慰渭喂魏维 蟺蟻蠈蟽蠅蟺伪 魏伪喂 蠁蠀蟽喂魏维 蟺蟻蠈蟽蠅蟺伪 (渭蔚 位慰纬伪蟻喂伪蟽渭慰蠉蟼)
螚 蟿蔚位喂魏萎 蠁慰蟻慰位慰纬委伪 (伪蠀蟿慰蠁慰蟻慰位慰纬委伪) 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2023 蔚委谓伪喂 蟺位畏蟻蠅蟿苇伪 蟿畏谓 1畏 螒蠀纬慰蠉蟽蟿慰蠀 2024 (蟺位畏蟻蠅渭萎 渭苇蠂蟻喂 蟿畏谓 31畏 螒蠀纬慰蠉蟽蟿慰蠀 2024 未蔚谓 蠁苇蟻蔚喂 蟿蠈魏慰 魏伪喂 蠂蟻畏渭伪蟿喂魏苇蟼 蔚蟺喂尾伪蟻蠉谓蟽蔚喂蟼).
螖萎位蠅蟽畏 螘喂蟽慰未萎渭伪蟿慰蟼 螒蟿蠈渭慰蠀 (韦桅1) 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2023 魏伪喂 蟺位畏蟻蠅渭萎 蟿慰蠀 慰蠁蔚喂位蠈渭蔚谓慰蠀 蠁蠈蟻慰蠀
螠蔚 尾维蟽畏 螖喂维蟿伪纬渭伪 蟿慰蠀 违蟺慰蠀蟻纬喂魏慰蠉 危蠀渭尾慰蠀位委慰蠀 蠀蟺慰蠂蟻苇蠅蟽畏 蠀蟺慰尾慰位萎蟼 韦桅1 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2023 苇蠂慰蠀谓 螠喂蟽胃蠅蟿慰委, 危蠀谓蟿伪尉喂慰蠉蠂慰喂 魏伪喂 螒蠀蟿慰蔚蟻纬慰未慰蟿慰蠉渭蔚谓慰喂 (蔚魏蟿蠈蟼 伪蠀蟿慰蔚蟻纬慰未慰蟿慰蠉渭蔚谓慰蠀 渭蔚 位慰纬伪蟻喂伪蟽渭慰蠉蟼), 蟿蠅谓 慰蟺慰委蠅谓 蟿慰 渭蔚喂魏蟿蠈 慰位喂魏蠈 蔚喂蟽蠈未畏渭伪 纬喂伪 蟿慰 蠁慰蟻慰位慰纬喂魏蠈 苇蟿慰蟼 2023 蠀蟺蔚蟻尾伪委谓蔚喂 蟿慰 蟺慰蟽蠈 蟿蠅谓 鈧�19.500.
螆蠂蔚喂 未慰胃蔚委 蟺伪蟻维蟿伪蟽畏 蟽蟿畏谓 蠀蟺慰尾慰位萎 蟿畏蟼 韦桅1 魏伪喂 魏伪蟿伪尾慰位萎 蟿慰蠀 慰蠁蔚喂位蠈渭蔚谓慰蠀 蠁蠈蟻慰蠀 纬喂伪 蟿慰 苇蟿慰蟼 2023 渭苇蠂蟻喂 蟿畏谓 31畏 螣魏蟿蠅尾蟻委慰蠀 2024.
螤位畏蟻蠅渭苇蟼 桅蠈蟻蠅谓 魏伪喂 螘喂蟽蠁慰蟻蠋谓 纬委谓慰谓蟿伪喂 畏位蔚魏蟿蟻慰谓喂魏维 渭苇蟽蠅 蟿畏蟼 桅慰蟻慰位慰纬喂魏萎蟼 螤蠉位畏蟼 蟽蟿慰 .
How can 乐鱼（Leyu）体育官网 assist?
Should you like to further discuss the content and potential impact of the above to your business, please contact one of our trusted advisors from the Tax Department at 乐鱼（Leyu）体育官网 in Cyprus.
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George Markides
Board Member
乐鱼（Leyu）体育官网 Limited
Head of Tax Services
Costas Markides
Board Member
乐鱼（Leyu）体育官网 Limited
International Tax Services
Katia Papanicolaou
Board Member
乐鱼（Leyu）体育官网 Limited
Direct Tax Services
Stelios Stylianou
Board Member
Direct Tax Services
乐鱼（Leyu）体育官网 Limited
Michael Halios
Board Member
International Tax Services
乐鱼（Leyu）体育官网 Limited
Michalis Loizides
Board Member
Tax Services
乐鱼（Leyu）体育官网 Limited
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