We would like to remind you that the 31st of December 2025 is the last date for:

1) The payment of the second instalment of the 2025 Provisional tax for the year 2025

2) The payment of the SDC and GHS for the 2nd semester of 2025 on rental income where these have not been withheld by the tenant

3) The payment of withholding SDC and GHS on rent expense for Companies which have the obligation to withhold SDC and GHS.

4) The payment of the SDC and GHS for the 2nd semester of 2025 on interest income from foreign sources.

We, at KSA, remain at your disposal for any assistance you may require on this matter.

Next PostExtension to the Deadline for submission of the Company Income Tax Return (TD4) and Income Tax Return for Self-Employed Individuals with Accounts (TD1) for the years 2023 and 2024.

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Address: 5 Spatharikou, 4004 Mesa Geitonia, Limassol,Cyprus P.O Box 56245, 3305 Limassol, Cyprus

Phone: +357 25 343477

Fax: +357 25 343484

Email: ksa.pre@ksa.com.cy

Reminder for Provisional Tax and SDC and GHS payments on certain types of income