1. Skip to Menu
  2. Skip to Content
  3. Skip to Footer>

Tax (Reference Material)

Last Updated on Sunday, 10 January 2010 16:48

Print

Double Tax Agreements

See IRD DTAs

Back to top

 

New DTAs

New Russian Agreement (No link yet)

Back to top

 

Cyprus Tax Facts

See Overview of the Cyprus Tax System

Back to top

 

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)

     Back to top

    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)

     Back to top

    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)

     Back to top