Cyprus Tax News

Mandatory electronic payment of taxes from 1 June 2018

As part of the Government’s effort to improve the electronic services offered to taxpayers, the Tax Department has recently announced that as from the 1st of June 2018, the settlement of the following taxes can be effected only electronically through the JCCsmart website.


Tax codeDescription
0100Income tax deducted from emoluments (PAYE)
0114Reduction in salaries and wages of the broader Public Sector
0200Provisional income tax/corporation tax*
0300Self-assessment of income tax of individuals and companies
0300Income tax/corporation tax
0602Special contribution for defence deducted from interest
0603Special contribution for defence deducted from dividends
0604Special contribution for defence on rents (self-assessment)
0612Special contribution for defence on interest (self-assessment)
0613Special contribution for defence on dividends (self-assessment)
0614Special contribution for defence deducted from rents
0623Special contribution for defence on deemed dividends

*excluding provisional taxes that arise after the submission of a revised tax return

It is important to note that the electronic payment will only be available for taxes on which no interest and/or penalties have been imposed.

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