Payment of second instalment of tax liabilities for 2017 under self-assessment

The Cyprus Tax Department has issued a reminder that 31 December 2017 is the final date for payment of the second instalment of income tax for 2017 under the self-assessment scheme, which applies to companies, self-employed and other individuals whose remuneration is not taxed by deduction at source by the employer, and for Special Defence Contribution on rents received.

Up to the due date payment may be made on-line via the Internet at any time or at local tax offices during business hours. If the taxpayer revises the self-assessment, payment must be made at a tax office.

After 31 December 2017 payments are considered overdue and are subject to interest and penalties, and must be made at the tax office.

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