North Cyprus Tax Filing Calendar: monthly and annual deadlines
This guide brings the deadlines for the main tax returns in the Turkish Republic of Northern Cyprus together on one page. The dates are compiled from the Tax Department's calendar. On every line, filing and payment share the same deadline.
Monthly returns
| Return | Deadline (following month) |
|---|---|
| Wage withholding (PAYE) | 15th |
| Rent withholding | 15th |
| Deposit and casino withholding, BSİV | 15th |
| VAT (company) | 20th |
| VAT (individual) | 25th |
Annual returns
| Item | Deadline |
|---|---|
| Income tax return | End of the 4th month after the period (end of April for a calendar year) |
| Income tax, 1st instalment | 31 July |
| Income tax, 2nd instalment | 30 November |
| Corporate tax return | End of the 4th month after the period (end of April) |
| Corporate tax, 1st instalment | 31 May |
| Corporate tax, 2nd instalment | 31 October |
| Advance tax instalment | 30 June |
Special accounting period
For taxpayers using an accounting period other than the calendar year, instalments are set by the period end:
| Tax | Instalments |
|---|---|
| Corporate tax | End of the 5th and 10th month after the period end |
| Income tax | End of the 7th and 11th month after the period end |
Social insurance and the Provident Fund
Social insurance and Provident Fund premiums are paid to the Ministry of Labour departments, not the Tax Department, and are not on the tax calendar. Premiums are paid within the month following the relevant month; for the exact final day, follow the Social Insurance Department's practice.
Summary for businesses
- Declare monthly withholding on the 15th of the following month.
- File VAT on the 20th if you are a company and the 25th if you are an individual.
- File annual returns by the end of the fourth month after the period end.
- For a detailed, filterable calendar, see our tax calendar page.
Our VAT guide, income tax guide and corporate tax guide go into more detail.
Frequently asked questions
When is the VAT return due in North Cyprus?
It is filed and paid on the 20th of the following month for companies and the 25th for individuals. Turkey's 28th does not apply here.
When is wage withholding declared?
Wage withholding (PAYE) and rent withholding are declared and paid on the 15th of the following month.
When are the annual income and corporate tax returns due?
By the end of the fourth month after the accounting period; for taxpayers using the calendar year this is the end of April.
Sources
This article is for general information; dates can change with legislation and circulars. Contact us to set up your filing calendar.