December 2025

We remind our clients of the upcoming deadlines for the payment of the following taxes:

Income Tax deadlines

Temporary Tax for 2025 (Legal Entities & Individuals)

  • The 2nd instalment of temporary tax for the tax year 2025 is due December 31st, 2025. Payment by January 31st, 2026, is not subject to interest and penalties.
  • The 1st instalment can be revised and paid any time up to December 31st, 2025, and will be subject to interest of 5,5% p.a.

Special Defence Contribution (SDC) and General Healthcare System (GHS) Deadlines

SDC and GHS for 2025 on rents

  • Payment for the 2nd semester 2025, SDC and GHS withheld on rents paid and SDC and GHS on rents received, is due December 31st, 2025.

Payment by January 31st, 2026, is not subject to interest and penalties.

Προθεσμίες για καταβολή φόρων

Φορολογική Ενημέρωση - Δεκέμβριος 2025

Υπενθυμίζουμε τους πελάτες μας για τις προθεσμίες καταβολής των ακόλουθων φόρων:

Προθεσμίες Φόρου Εισοδήματος

Προσωρινή Φορολογία 2025 (Εταιρείες & Άτομα)

  • Η 2η δόση προσωρινής φορολογίας για το φορολογικό έτος 2025 είναι πληρωτέα μέχρι την 31η Δεκεμβρίου 2025. Πληρωμή μέχρι την 31η Ιανουαρίου 2026, δεν φέρει τόκο και χρηματικές επιβαρύνσεις.
  • Αναθεώρηση και πληρωμή της 1ης δόσης μπορεί να γίνει μέχρι την 31η Δεκεμβρίου 2025 και θα υπόκειται σε τόκο 5,5% ετησίως.

Προθεσμίες Έκτακτης Αμυντικής Εισφοράς (ΕΑΕ) και Γενικό Σχέδιο Υγείας (ΓεΣΥ)

ΕΑΕ και ΓεΣΥ 2025 σε ενοίκια

  • Η πληρωμή του 2ου εξαμήνου 2025, ΕΑΕ και ΓεΣΥ που παρακρατήθηκε σε ενοίκια που πληρώθηκαν και ΕΑΕ και ΓεΣΥ σε ενοίκια που εισπράχθηκαν, είναι μέχρι την 31η Δεκεμβρίου 2025.

Πληρωμή μέχρι την 31η Ιανουαρίου 2026, δεν φέρει τόκο και χρηματικές επιβαρύνσεις

How can KPMG assist?

Should you like to further discuss the content and potential impact of the above, please contact one of our trusted advisors from the Tax Department at KPMG in Cyprus.

Get in touch

George Markides
Board Member
Head of Tax Services
KPMG in Cyprus

Michael Halios
Board Member
International Tax Services
KPMG in Cyprus

Katia Papanicolaou
Board Member     
Direct Tax Services        
KPMG in Cyprus

Stelios Stylianou
Board Member
Direct Tax Services
KPMG in Cyprus

Costas Markides
Board Member
International Tax Services
KPMG in Cyprus

Michalis Loizides
Board Member
Tax Services
KPMG in Cyprus

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