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Best Cyprus Properties


Cyprus Tax Facts 2021


Special Contribution on Defence (SDC) is a local tax of Cyprus, applicable to Cyprus tax resident individuals and companies only and applies only on dividend income, passive interest income and rental income. Cyprus tax resident individuals should also be domiciled in Cyprus in order to be subject to SDC.

Since 16 July 2015 Cyprus residence that are not Cyprus domiciled and not subject to Special Defence contribution

Any foreign tax paid, can be credited against SDC liability.

SDC tax rates

 Tax rates (%)                 Legal



Dividend income from Cyprus tax resident companies1,2



Dividend income from non-Cyprus tax resident companies1,2



Interest income arising from the ordinary activities or closely related to the ordinary activities of the business3



Interest from Cyprus Government bonds and Cyprus government development bonds



Interest from Local and overseas corporate bonds



Other interest income (“passive”)4



Gross rental income (reduced by 25%)5







  1. Dividends received from a Company resident in Cyprus from other Cyprus company, are exempt. This does not apply if dividends were paid 4 years after the end of the year in which the dividends were generated.
  2. The exemption does not apply if at least 50% of the activities of the paying company directly or indirectly generate investment income and If the foreign tax burden is significantly lower than that of Cyprus. Significantly lower means an effective tax rate lower than 6.25% on the profit distributed. In cases where the exemption is not applied, the dividend income is subject to SDC at 17%.
  3. Exempted since this interest income is subject to personal income tax or corporation tax.
  4. An individual whose total income for the year, including interest, does not exceed €12.000 has the right to a refund of the amount of defence contribution suffered in excess of 3%.
  5. For rental income generated from Cyprus, where the tenant is a Cyprus company, partnership, the state or a local authority, Special Contribution on Defence on rental income is withheld at source. It is payable at the end of the next month of the month in which the rental income is earned. In all other cases the Special Contribution for Defence on rental income is payable by the landlord in 6 monthly intervals on 30 June and 31 December each year.

Deemed dividend distribution.

All Cyprus tax resident companies are deemed to have distributed to their Cyprus tax resident (physical or legal) shareholders as a dividend, 70% of their accounting profits (as adjusted for Special Contribution for Defence purposes), at the end of two years from the end of the year in which the accounting profits are generated.

The amount of deemed dividend distribution is reduced by the amount of actual dividends distributed during the year in which the profits were generated.

The remaining deemed dividend will be taxed at 17% Special Defence Contribution, provided that the ultimate direct/indirect shareholder is Cyprus tax resident and domiciled in Cyprus. Prior to 16 July 2015, the Special Defence Contribution applied to the extent that the ultimate direct/indirect shareholder was Cyprus tax resident.

When an actual dividend is paid after the deemed dividend distribution date, then if Special Contribution for Defence is due on such a dividend, the 17% is imposed only on the amount of the actual dividend paid which exceeds the dividend that was previously deemed to have been distributed and previously suffered Special Contribution for Defence.


Several adjustments to the accounting profit are required for deemed distribution purposes, including for tax years 2012, 2013 and 2014 if the company has acquired in those years plant, machinery or buildings (excluding private motor vehicles) for business purposes; the full cost of these assets will be deductible against the accounting profits.

Transfer of assets to shareholder at an undervalue.

In cases where a company disposes or gifts an asset to its individual shareholder or a relative of such a shareholder of up to 2nd degree, for a price under its market value, the difference between the actual consideration paid and the market value will be considered as deemed dividend to the shareholder. The said provision does not apply, if the assets was originally gifted from the individual shareholder or his/her relative up to 2nd degree.


Liquidation or dissolution of a company

Ιn liquidation cases, the cumulative profits of the last five years prior to the company’s dissolution, should be deemed to have been distributed. This is applied if such profits have not already been distributed or deemed to be distributed.

This provision is not applicable if there is a dissolution following a Reorganization.

Reduction of capital

The amount paid to individual Cyprus tax resident shareholders from a reduction of share capital, in excess of the amount they already paid to acquire the paid-up share capital, is considered as a form of deemed dividend and is subject to Special Contribution on Defence at 17%.

The redemption of units or shares in a Collective Investment Scheme is not subject to the above provisions.


It is noted that as from 16 July 2015, the Cyprus tax resident individuals shall also be domiciled in Cyprus in order to be eligible for taxation under the three cases above.


Capital Gains Tax (CGT) is applied to transactions that involve disposals of immovable properties situated in the Republic of Cyprus. These transactions include both direct disposal of an immovable property situated in Cyprus and disposal of shares in companies which directly own immovable properties in Cyprus. Further, as from 17 December 2015 shares of companies which indirectly own immovable property located in Cyprus and at least 50% of the market value of the said shares derive from such immovable property are subject to Capital Gains Tax. In the case of share disposals only that part of the gain relating to the immovable property situated in Cyprus is subject to CGT.

The Capital Gains Tax is imposed at the rate of 20%.

Disposal for the purposes of CGT specifically includes exchange, leasing, gifting, abandoning use of right, granting of right to purchase, and any sums received upon cancellation of disposals of property.

Shares listed on any recognized stock exchange are excluded from these provisions.


The following disposals of immovable property are not subject to CGT:




Gifts made between parent and child or between spouses or between relatives up to 3rd degree

Gifts to a limited liability company of which the shareholders are and continue to be members of the family of the donor, for 5 years after the day of the transfer.

Gifts made by a family limited liability company to its shareholders, provided that the property gifted was originally gifted to the company by them. The property must be kept by the done for at least 3 years

Gifts to charitable organizations, to the Republic, to the local authority


Donations to a political party

Gain from subsequent disposal of land or land with immovable property acquired at market value during the period 16 July 2015 and 31 December 2016

Transfer by reason of death

Transfer by way of approved reorganization schemes

Exchange or disposal of immovable property under the Agricultural Land (Consolidation) Laws Expropriations

Exchange of immovable properties given that the gain made is used to acquire the new property. The gain that is not taxable is deducted from the cost of the new property, i.e. the payment of tax is deferred until the disposal of the new property

Indexation allowance.

The acquisition cost is adjusted for inflation up the date of disposal using the Consumer price index in Cyprus (see table B). If the chargeable asset was purchased before Jan 1980 the cost of acquisition is taken to be the value on 1 Jan 1980 as stated o the title deed.


Expenses that are related to the acquisition and disposal of immovable property are also deducted, subject to certain conditions, however not all of these expenses are subject to indexation.                                                17

Deductible expenses

The following expenses are deductible for determining the taxable gain.





Indexation Allowed



Planning Permission fees



Water installation



Leveling of land



Architect fees



Civil engineer fees



Enhancement expenditure such as swimming pool or installation of heating


No indexation Allowed



Transfer fees





Valuation fees


Disposal costs




Legal fees


Commission to licensed agent


Non-deductible expenses

The following expenses are not deductible for determining the taxable gain





Immovable property tax



Sewage board and immovable property fees



Tax Advice



Fees paid to accountants



Commission given to persons that are not estate agents. Such commissions paid to companies



Lifetime exemptions

Individuals only are allowed a lifetime exemption that can be claimed only once during their lifetime.





Disposal of private principal residence (subject to certain conditions



Disposal of agricultural land by a farmer                                                      



Any other disposal                                                                                       



 If the property is owned by two or more persons each person is entitled to the exemption. However, in the case of private principal residence jointly owned the max allowance for each party is €42.715 


VAT applies on the supply of goods and on the provision of services within the Republic, as well as on the acquisition of goods from Member states of the EU and importation of goods from third countries.

Through the relevant legislation, taxable persons charge VAT on their taxable supplies (output tax) and are charged by other taxable persons with VAT on goods and services they receive (input tax). Where, output tax is more than the input tax, a VAT tax liability is created and a payment is due to the Republic. If the opposite stands then a credit is created and either it is set off against future VAT tax liabilities or immediate refund to the taxpayer takes place.

Immediate refund of excess input VAT can be obtained in the following cases:

A period of eight months has elapsed from the date the VAT became refundable

Input VAT which cannot be set off against output VAT until the last VAT period of the year which follows the year in which the VAT period in which the credit was created falls

The input VAT relates to zero rated transactions

The input VAT relates to the purchase of capital assets of the company

The input VAT relates to transactions which are outside the scope of VAT but would have been subject to VAT had they been carried out within Cyprus.

The input VAT relates to exempt financial and insurance services provided to non-EU resident clients (services for which the right to recover the related input VAT is granted)

No VAT cash outflow arises on intra-community acquisition of goods (except for goods subject to excise taxes) as VAT is accounted by using the acquisition accounting method. This involves a simple accounting entry in the books of the business whereby it self-charges VAT and at the same time claims it back, provided it relates to supplies for which the right to recover input VAT is granted, thereby creating no cost to the business.

In cases the acquisition relates to a transaction for which the right to recover the input VAT is not granted, the trader must pay the VAT that corresponds to the acquisition.

VAT rates

The VAT legislation provides for the below tax rates:

Zero rate


Reduced rate

5% and 9%

Standard rate



Transactions involving the below goods or services are exempt from VAT:

  • Rental of properties used for residential purposes.
  • Financial services (with exceptions) Hospital and medical care services Educational and sports activities Acquisitions of second-hand buildings
  • Services performed by the national postal authority.
  • Lottery tickets and betting coupons Management services provided to mutual funds.  

VAT on immovable property

i. Leasing of  immovable property

VAT at the standard rate must be charged on lease of immovable property when the lessee is a taxable person and is engaged in taxable activities by at least 90%. The lessor has the right to opt not to impose VAT on the specific property. The option is irrevocable.

ii. Sale of non-developed building land

As from 2 January 2018 non-developed building land sale attracts VAT at the standard rate of 19%. Non-developed land definition includes land intended for the construction of one or more structures that should be used in carrying out a business activity. VAT does not apply on purchases or sales of land which is in livestock zones or areas which are not intended for development.

iii. Repossession of immovable property by financial institutions

As from 2 January 2018, any transactions taking place during the process of loan restructurings or for compulsory transfer to the lender (financial institution), should be taxed under VAT accounted under the reverse charge provisions.

iv. Leases of immovable property which effectively transfer the risks and rewards of ownership of immovable property.

As from 1 January 2019 leases of immovable property which effectively transfer the risks and rewards of ownership of immovable property are considered to be supplies of goods. They also become subject to VAT at the standard rate.

Imposition of the reduced rate of 5% on the acquisition and/or construction of residences for use as the primary and permanent place of residence.

As from 1 October 2011, contracts conducted that relate to acquisitions and/or constructions of residential properties to be used as primary place of residence, attract a reduced VAT rate of 5%. The residents shall prove that they intend to stay there for the next 10 years at least.

For such cases, the reduced rate of 5% applies to the first 200 square meters of the buildable area of the residence. In cases where the residence is of more than 200 square meters, the standard rate applies to the remaining. The reduced rate is imposed only after obtaining a certified confirmation.

The eligible person must apply on a special form, which will state that the house will be used as the primary and permanent place of residence. The applicant must attach several documents supporting the ownership rights on the property and evidencing the fact that the property will be used as the primary and permanent place of residence. The application must be filed prior to the actual delivery of the residence to the eligible person.

As from 8 June 2012 eligible persons include residents of non-EU Member States, provided that the residence will be used as their primary and permanent place of residence in the Republic.

The documents supporting the ownership of the property must be submitted together with the application. The documents supporting the fact that the residence will be used as the primary and permanent place of residence (copy of telephone, water supply or electricity bill or of municipal taxes) must be submitted within six months from the date on which the eligible person acquires possession of the residence.

In cases where persons who cease using the residence as their primary residence before the lapse of the 10 years, must notify the Tax Commissioner within a period of 30 days. In such cases, the person must pay the difference between the reduced rate and the standard rate of VAT attributable to the remaining period of 10 years of which the property will not be used as primary residence.

Persons who have already acquired a residence on which the reduced VAT rate was imposed, can

re-apply and acquire a new residence on which the reduced VAT rate will be imposed, irrespective of whether the 10-year prohibition period for using the initial residence has lapsed or not. A condition for this to apply is that in case the 10-year period of using the residence as the main and permanent place of residence has not lapsed, the persons must return to the Tax Department the difference in the VAT between the standard and reduced VAT rates applicable at the time of the acquisition or construction of the residence.

Persons who make a false declaration to benefit from the reduced rate are required by law to pay the difference of the additional VAT due. Furthermore, the legislation provides that such persons are guilty of a criminal offence and, upon conviction, are liable to a fine, not exceeding twice the amount of the VAT due, or imprisonment up to 3 years or may be subject to both sentences.

Imposition of the reduced rate of 5% on the renovation and repair of private residences

The reduced rate of 5% applies to all the residences in which renovations and repairs are necessary. There is a condition though, that a period of 3 years has lapsed from the first day the residence was used. In cases where the value of the materials intended to be used in the renovation and repair works exceed by more than 50% the value of the services, then the value of these materials is subject to the standard VAT rate. The reduced rate also applies on any additions made to a private residence, subject to the condition that at least three years have passed since it was first occupied.

Additionally, the reduced rate of 5% is applicable to the renovation and repairs of old private residences, for which a period of 3 years has lapsed from the first day the residence was used, and which are used by vulnerable groups of people or which are residences located in remote areas.

Zero Vs Exempt supplies

The difference between zero rate and exempt supplies is that businesses that make exempt supplies are not entitled to recover the VAT charged on their purchases, expenses or imports.

Irrecoverable input VAT

There are some cases where VAT input cannot be recovered:

  • Acquisitions used for exempt supplies.
  • Purchases, importations and hiring of private saloon cars.
  • Expenses related to entertainment and hospitality.

Obligation for registration

Individuals and companies have the obligation to register if their turnover for the prior 12 months exceeded the threshold of €15.600 or if they expect that their turnover will exceed the threshold in the next 30 days. However, there are businesses that can register voluntarily. Such businesses are those whose turnover does not exceed the threshold or those whose supplies are outside the scope of VAT.

Obligation for registration also exists when the businesses acquire goods from other EU member states which are more than €10.251,61 during any period. Obligation for registration arises for businesses who are engaged in activities involving supply of services in the EU, for which the recipient shall apply VAT under the reverse charge provisions. Similarly, businesses in Cyprus which carry activities through the receipt of services from abroad, for which the Cyprus business is obliged to apply VAT through reverse charge provisions, an obligation exists if these services exceed the threshold of €15.600.

No registration threshold exists for the provision of intra-community supplies of services.

Exempted products and services, and disposals of items of capital nature are not considered for determining annual turnover for registration purposes. Registration is effected by completing the appropriate application form.

During August 2020, legal of physical persons who are not established in Cyprus and who are engaged in taxable activities in the Republic are obliged to register to the VAT authorities for VAT purposes. There is no VAT registration threshold for those persons.

VAT declaration. Payment or refund of VAT

The businesses shall submit electronically the VAT returns on a quarterly basis. In case where VAT is payable i.e., VAT output is more than VAT input, the payment must take place the 10th day of the second month following the end of the VAT period.

VAT registered persons have the right to request for a different filing period. The approval of the Commissioner of Taxation is required. The Commissioner of Taxation also has the right to request from a taxable person to file his VAT returns for a different period.

In cases where VAT input is more than VAT output, there is a refundable amount which will be either received in hands or it will be set off with the next VAT period in case this will result to a payable amount.

As from 19 February 2013 taxpayers who make a claim for VAT refund will be entitled to repayment of the principal amounts together with interest if the repayment is delayed for a period exceeding four months from the date of the submission of the claim.

The grace period for the Tax Department to repay the refundable amounts is extended by another four months (i.e., eight months in total) if the Commissioner of Taxation is carrying out an investigation in relation to the submitted claim. In addition to that, the following are applicable as from 20 August 2020:

  • A suspension of VAT refunds with interest will take place in case the income tax returns of the taxpayer were not submitted by date of the submission of the VAT refund claim. The VAT refund can be repaid as soon as the taxpayer complies with all their obligations; and
  • The applications for VAT refund should be limited to six (6) years from the end of the relevant VAT period.             


Contributions to the social insurance apply to the gross emoluments of the employees. However, upper limits apply on such emoluments which is revised every year. For 2021 the maximum annual emoluments shall not exceed €57.408 (weekly €1.104/ monthly €4.784).

From 2020 and 2021, the contributions for social insurance and other contributions as stated below.





Employer Contributions




Social Insurance




Redundancy Fund1




Industrial fund1



Social cohesion fund2



Holiday fund3



General Health care






Employee Contributions



Social Insurance



General Health care








  1. Restricted to the maximum level of emoluments as with the social insurance contributions.
  2. Social cohesion fund is calculated on total emoluments and has no maximum level.
  1. A company can apply for an exception to the holiday fund. The contribution to the holiday fund may be higher depending of the nature of business and the working days in a week.
  2. A national health system has been introduced in 2019 see below for more details.

Self-employed contributions

The contributions to the social insurance of the self-employed individuals will be 15,6% of their income. The contributions are based on minimum and a maximum level of emoluments in accordance with the profession of the self-employed person.


A self-employed person can apply to make contributions based on his/her actual income.


As per General Healthcare System Law of 2001 (89(I)/2001) as amended 2017, a national health system is introduced in Cyprus aimed to provide to the population equal access to a holistic health care system. Patients will have the option to select a health care provider from the private or public health care sector.

Contributions relating to the implementation of the General Healthcare System (GHS) will start from 1st of March 2019, and will increase from 1st of March 2020 as per the table below:


Income Category                      Applied on                             Rate


Own emoluments



Employee’s emoluments



Own income





Persons holding office *

Officer’s remuneration


Republic of Cyprus or Natural/Legal person responsible for the remuneration of persons holding an office

Officer’s remuneration


Persons earning rental, interest, dividend, and other income

Relevant income


Republic’s Consolidated Fund



* Relates to holders of public or local authority office or other office, the income out of which does not come within the scope of (i) or (iii) or (iv) of (vii).

GHS contributions are capped at €180.000 annual income.

Overseas aspects of Cyprus Taxation

The Cyprus Income Tax Law has several sections that deal with overseas aspects of taxation in Cyprus, these sections cover the following areas.

1. Permanent Establishment

A permanent establishment abroad (PEA) is a fixed place of business through which the business of an enterprise is wholly or partly carried on. Examples of (PEA) includes

  • A place of management
  • A branch
  • An office
  • A factory
  • A workshop
  • Place of extraction of natural resources.
  • Construction / installation project or building site (if it lasts for more than 3 months).

The profits from PEA are not taxed in Cyprus are not taxed in Cyprus.

However, if more than 50% of the profits of the PEA are derived from Investment activities (i.e interest dividends and rents AND the tax paid overseas is substantially lower than that paid in Cyprus (Less than 6.25%) then the profits of the PEA are taxed in Cyprus. Note that both conditions must hold for the profits to be taxed in Cyprus.

The treatment of losses of PEA are covered in the treatment of losses in the corporation tax section of this report.

  1.    The 90 Days rule

When an individual is employed by a non-resident employer or a CY-PEA situated outside the Republic and the total aggregated period the individual is working abroad exceed the 90 days, then the employment income arising from the specific overseas employment is tax exempted.

3. Double tax conventions under unilateral treaties

The council of Ministers has the power to make any agreement with any other Government to offer a relief due to Double taxation of an Income (i.e., an Income may be taxed in an overseas country but due to Residence rules may be taxed again in Cyprus). This is called Double Tax Agreement. It must be noted that any agreement made may be revoked a subsequent order.    

There are two types of Double Tax Agreements.

The exemption of Income: The exemption of the income in the source country and tax the income in the country of residence. The result is not to permit the Income to be taxed twice.

The credit of foreign tax: Under this method the foreign tax paid in the foreign country is credited against Cyprus tax (on the same income). That means that the Income will only be taxed once based on local tax. In case the foreign tax is higher than local tax, no refund is possible.

4. Tax credits – Double tax credit relief

Any foreign tax deducted on any incomes paying tax in Cyprus is given as a credit. How the relief is given depends on the double tax treaty. The foreign credit should not exceed the Cyprus tax (Charged on that income). What is deducted is the lower of Cyprus tax and foreign tax. The taxpayer should submit the original certificates of the foreign tax deduction. If the foreign tax on the foreign income is higher than Cyprus tax, no refund is possible.

The double tax agreements that Cyprus has with other countries can be found at http://mof.gov.cy/en/taxation-investment-policy/double-taxation-agreements/double-taxation-treeties

5.   Unilateral Relief

In case Cyprus and the foreign country do not have a double Tax agreement the Commissioner of Taxation shall grant relief in respect of the foreign income, not exceeding the amount paid in the foreign country in respect of such income. Theoretically it is up to the Commissioner to give the relief or not.

It must be noted that interest and dividends received by non-residents form Cyprus by both individuals and companies are not taxed in Cyprus neither under Income tax and nor under Special Defense Contribution


The department of land and surveys charges the acquirer of the immovable property transfer fees on the transfer of the ownership of immovable property.

Market value (€)              Rate (%)      Fee (€)             Accumulated fee (€)

First 85.000




From 85.001 to 170.000




Over 170.000





In the case of free transfers of property, the transfer fees are calculated on the value of the property as follows:


From parents to children



Between spouses



Between third degree relatives 170.000



To trustees




‘Value’ in these cases refers to values as at 1 January 2013. Mortgage registration fees are 1% of the current market value.

In the case of companies’ reorganizations, transfers of immovable property are not subject to transfer fees or mortgage registration fees.

On transactions of immovable property on which VAT has been imposed, no transfer fees apply.

On acquisitions of properties that are not subject to VAT, a 50% discount on transfer fees is allowed.



(Regulation 16)



Basic weekly earnings €


Minimum Weekly Earnings (€)**

1. Medical Doctors, Pharmacists, Health Professionals -                                                                                                                            




a. For a time period that does not exceed ten (10) years  




b. For a time period that exceeds ten (10) years








2. Accountants, Economists, Lawyers and other Professionals -




a. For a time period that does not exceed ten (10) years  




b. For a time period that exceeds ten (10) years








3. Directors (Entrepreneurs), Estate Agents, Wholesalers




4. Teaching Professionals (University and Higher, Secondary, primary and Pre-primary, Special Education, Teaching Assistants) -




a. For a time period that does not exceed ten (10) years  




b. For a time period that exceeds ten (10) years




5. Builders and other professions related to construction industry




6. Farmers, Dairy and Livestock Producers, Poultry Producers, Fishermen and related workers




7. Drivers, Excavator Operators and related workers




8. Technicians, Telecommunication Cooperators, Machine Operators not related to Construction Industry and Metal-, Rubber-, Plastic-, Wood- and similar product assemblers




9. Clerks, Typists, Cashiers, Secretaries




10. Workers not classified in any other occupational category




11. Shop owners/supervisors (Including kiosks, hairdressers, barbers, beauticians)




12. Butchers, Bakers, Pastry-cooks, Meat, Dairy-, Fruit and tobacco products makers/preservers and related professionals




13. Street Vendors, Mail Carriers, Garbage Collectors, Mining / Stone labourers, Ships' Crews, Underwater Construction Specialists, Riggers and Cable Splicers and Sweepers, Services' Supervisors and Salespersons




14. Cleaners, Messengers, Porters, Cleaning Shop Owners




15. Draughtspersons, Computer Equipment Operators, Ships' Engineers, Agents and related professionals, Musicians, Magicians




16. Persons not classified in any other occupational category




* Minimum amount of insurable earnings is equal to basic insurable earnings (€183,96) times the coefficient.

** The maximum weekly amount of insurable earnings is equal to €1104.



Submission of income tax return for Companies and Self Employed who prepares audited accounts for the year 2019 – Note 1

Submission of income tax return for Companies and Self Employed who prepares audited accounts for the year 2020 – Note 2


31 March

Payment of special Defence fund contribution and GHS on dividends paid out of profits of year 2018.

Submission of the electronic deemed dividend distribution declaration (T.D 603) via Taxisnet


30 April

Payment of special Defence fund contribution for the 1st installment of the

Payment of personal income tax under self-assessment method by individuals who are not preparing audited accounts for the year 2020 – Note 1


30 June

Submission of personal income tax return 2020.

Electronic submission of employer's return 2020

Submission and payment of 1st or 2nd installment (respectively) of provisional tax for the year 2021


31 July

Payment of the final tax for companies and individuals who prepares audited accounts for the year 2020 – Note 1

Payment of premium tax for life insurance companies for the year 2021 (2nd installment)


1 August


31 August

Submission of personal income tax return 2020 for self-employed, when no audited accounts are prepared.

30 September

Payment of special Defence fund contribution for the 2nd half of the year (rents and dividends or interest from abroad)

Submission and payment of 1st or 2nd instalment (respectively) of provisional tax for the year 2021

Last day for the submission of revised provisional tax assessment for the year 2021


31 December

Payment of P.A.Y.E. deducted from employees' salaries.

Payment of employer's contribution and employee's deductions to the Social Insurance

Payment of Defence Contribution deducted from Dividends, Interest and Rent

End of the following month

Note: Non compliance with the above deadlines may result in penalties and interest

Note 1. – refers only to electronic submission

Note 2. – refers to the 31 March 2022



Neoclis Nicolaides

Managing Director

Neoserve Audit Limited