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Tax (Reference Material)

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Double Tax Agreements

See IRD DTAs

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Cyprus Tax Facts

See Overview of the Cyprus Tax System

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Various Tax & VAT Forms

  • Forms not available electronically, but available from the Department for Inland Revenue and VAT office
  • Individuals

    • Registration for Tax File Number
    • IR 1- Individual Tax Return Assessment - due 30th April (individuals), 30th June (self-employed  €68,344) following the year of assessment
    • IR5 - Provisional Tax (self-employement)

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    Companies

    • IR162 - Registration for Tax File Number & IR154 (questioaire)
    • IR6 - Provisional Tax (Companies) - due 1 August, 30 September & 31 December within the year of assessment
    • Provisional Tax (Insurance Companies) - due 30 April, 31 August, 31 December within the year of assessment
    • IR4 - Companies Tax Return Form - due 31 December following the year of assessment
    • IR7 - Employers Return (statement of employee emoluments), due 31 December of current year of assessment
    • IR61 - Payment of employee PAYE deductions
    • IR7 - Employers Return to IRD (Staff emoluments & PAYE tax)

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    Other

    • VAT form 101 - Registration
    • Rental Statement Income
    • Capital Gains Tax Return - due within 1 month form the date of the disposal (at the Land Registration Office)
    • IR303 - Immovable Property Assessment - due 30th September for property held as at January of the same year
    • N313 - Tax clearance immovable property
    • IR63 - Certificates of emoluments (to individual employees from employer)

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