Tax Responsibilities to Be Settled by the End of December 2025

As the 2025 year comes to an end, organisations and private individuals are encouraged to examine and clear their remaining tax-related responsibilities within the applicable timeframes. December represents a key period for fulfilling obligations connected to personal taxation and rental-related contributions, with certain grace periods allowing settlement without additional financial charges.

Provisional Tax for the 2025 Year (Applies to Individuals and Corporate Entities)

Taxpayers must complete the second provisional tax instalment for 2025 no later than 31 December 2025. While this is the official due date, amounts settled up to 31 January 2026 will still be accepted without triggering extra charges or sanctions.

Taxpayers also have the ability to reassess and amend the first provisional tax instalment up to 31 December 2025. Any additional amount settled following such a revision will attract annual interest of 5.5%, calculated from the original settlement date.

Rental-Related Contributions: SDC and GHS

With respect to rental proceeds generated or disbursed during 2025, the following requirements apply:

• Special Defence Contribution (SDC) and General Healthcare System (GHS) obligations relating to the latter half of 2025 must be settled by 31 December 2025.
• This covers both SDC and GHS deducted from rent as well as SDC and GHS arising on rental proceeds received.
• Amounts settled by 31 January 2026 will not give rise to interest or administrative sanctions.

How We Support Our Clients

Complying with tax obligations goes beyond formal compliance; it also involves making well-considered financial choices. Hadjivangeli & Partners offers a full range of tax compliance and advisory services to support clients in handling their obligations effectively and with certainty.

Through our forward-looking methodology, we help ensure that no key obligation is missed and that each client’s tax affairs are handled accurately and diligently.

Important Notice

The content of this publication is of a general nature and is intended solely for informational purposes. It should not be interpreted as tax, legal, or professional guidance, nor relied upon as such. Tax rules may change and can differ depending on individual circumstances. Appropriate professional consultation should be conducted prior to taking any action based on the information presented above.