Προσωρινή Φορολογία – Temporary Tax Assessment 2026 EN text is Following Temporary Tax Assessment 2026 In accordance with the Assessment and Collection of Taxes Law, all companies / self-employed individuals are required to notify the Commissioner of Taxation of their estimated chargeable income, and consequently their resulting temporary tax for the year 2026. Based on the temporary tax computation, tax is payable in two equal instalments as follows: Provisional tax instalments Statutory deadline Effective deadline (no penalty / no interest) 1st instalment 31 July 2026 31 August 2026 2nd instalment 31 December 2026 31 January 2026   The abovementioned payments can only be done via the online Tax Portal of the Tax Department (https://taxportal.mof.gov.cy). Important notes: Non-payment on the due dates entails payment of interest at the rate of 3,50% per annum.…