CYPRUS TAX CODES
Withholding Tax
Employes
0100 Income Tax deducted from emoluments (P.A.Y.E.).
0110 Employers Penalties.
0111 Special Contribution of Employees and Pensioners of the Private Sector.
0112 Special Contribution of Officers, Employees and Pensioners.
0113 Contributions to Pension Benefits (3%).
0114 Reduction in salaries and wages of the broader Public Sector.
0701 GHS withheld from Officers emoluments, benefits and pensions.
0711 GHS withheld from Employees emoluments and Employers Contribution.
Non-residents Income
0310 Tax withheld on a non-resident's income (article 24 IT).
0710 GHS withheld on non-resident's income (article 24 IT).
Rents, Interest and Dividends
0602 Special Contribution for Defence deducted from interest.
0603 Special Contribution for Defence deducted from dividends.
0614 Special Contribution for Defence deducted from rents.
0623 Special Contribution for Defence on deemed dividends.
0702 GHS withheld on Interests Paid.
0703 GHS withheld on Dividends Paid.
0714 GHS withheld on Rents Paid.
0723 GHS withheld on Deemed Dividends.
Temporary Assessments
0200 - 0210 Provisional Income Tax - Corporation Tax.
0213 GHS foe Self-employed (Individuals).
Income Tax / Company Tax
0300 - 0301 Income Tax - Corporation Tax.
0302 Exit Tax (Article 33B)
Special Contribution of Public and Private Sector
0311 Special Contribution of Employees, Self-employed and Pensioners of the private Sector.
0312 Special Contributions of Officers, Employees and Pensioners of the State and the broader Public Sector.
0400 Immovable Property Tax.
0410 Urban Immovable Property Tax.
0500 Capital Gains Tax.
0601 Special Contribution for Defence.
0605 - 0606 Special Contribution for Defence on profits (self assessment).
Special Contribution of Defence (S.C.D)
0604 Special Contribution for Defence on Rents (self assessment).
0612 Special Contribution for Defence on interest (self assessment).
0613 Special Contribution for Defence on dividends (self assessment).
Fees and Other Taxes
0730 Special Tax of Casinos
0750 Special Tax of Credit Institutions.
0700 Income Tax deducted from dividends.
0800 - 0803 Stamp Duty.
0900 Inheritance Tax.
0910 Special Contribution for Defence.
0930 Administrative Penalty.
0940 Overdue Tax Arrears L.4(1)2017.
Employes
0100 Income Tax deducted from emoluments (P.A.Y.E.).
0110 Employers Penalties.
0111 Special Contribution of Employees and Pensioners of the Private Sector.
0112 Special Contribution of Officers, Employees and Pensioners.
0113 Contributions to Pension Benefits (3%).
0114 Reduction in salaries and wages of the broader Public Sector.
0701 GHS withheld from Officers emoluments, benefits and pensions.
0711 GHS withheld from Employees emoluments and Employers Contribution.
Non-residents Income
0310 Tax withheld on a non-resident's income (article 24 IT).
0710 GHS withheld on non-resident's income (article 24 IT).
Rents, Interest and Dividends
0602 Special Contribution for Defence deducted from interest.
0603 Special Contribution for Defence deducted from dividends.
0614 Special Contribution for Defence deducted from rents.
0623 Special Contribution for Defence on deemed dividends.
0702 GHS withheld on Interests Paid.
0703 GHS withheld on Dividends Paid.
0714 GHS withheld on Rents Paid.
0723 GHS withheld on Deemed Dividends.
Temporary Assessments
0200 - 0210 Provisional Income Tax - Corporation Tax.
0213 GHS foe Self-employed (Individuals).
Income Tax / Company Tax
0300 - 0301 Income Tax - Corporation Tax.
0302 Exit Tax (Article 33B)
Special Contribution of Public and Private Sector
0311 Special Contribution of Employees, Self-employed and Pensioners of the private Sector.
0312 Special Contributions of Officers, Employees and Pensioners of the State and the broader Public Sector.
0400 Immovable Property Tax.
0410 Urban Immovable Property Tax.
0500 Capital Gains Tax.
0601 Special Contribution for Defence.
0605 - 0606 Special Contribution for Defence on profits (self assessment).
Special Contribution of Defence (S.C.D)
0604 Special Contribution for Defence on Rents (self assessment).
0612 Special Contribution for Defence on interest (self assessment).
0613 Special Contribution for Defence on dividends (self assessment).
Fees and Other Taxes
0730 Special Tax of Casinos
0750 Special Tax of Credit Institutions.
0700 Income Tax deducted from dividends.
0800 - 0803 Stamp Duty.
0900 Inheritance Tax.
0910 Special Contribution for Defence.
0930 Administrative Penalty.
0940 Overdue Tax Arrears L.4(1)2017.