31st of January 2018 is the last payment date for:

• The 2nd instalment of the 2017 Provisional tax (in case no revised Provisional Tax (form TD6) was submitted on 31st of December 2017)
• Special Contribution for Defence with regard to deemed dividend distribution of the year 2015

Deemed distribution does not apply in respect of profits that are directly or indirectly attributable to shareholders that are non-resident in Cyprus or in the case of Individual shareholders not considered to be tax resident or domiciled in Cyprus.