We would like to remind that the deadline for the settlement of the below taxes through self-assessment is 30 June 2025.
- Special Contribution for Defence on rents received by Cypriot domiciled and tax resident individuals and Cypriot tax resident companies during the first 6 months of 2025;
- Special Contribution for Defence on dividends and passive interest received from abroad during the first 6 months of 2025 by Cypriot domiciled and tax resident individuals;
- Special Contribution for Defence withheld on rental payments made by tenants during the first 6 months of 2025;
- National Health Contributions on the gross rental income (received within Cyprus and outside Cyprus), dividends and passive interest (from foreign sources) received during the first 6 months of 2025 from Cyprus tax resident individuals (domicility is irrelevant);
- National Health Contributions on the gross rental income (from properties situated in Cyprus) received during the first 6 months of 2025 by non-Cyprus tax resident individuals;
- National Health Contributions withheld on rental payments made by tenants during the first 6 months of 2025;
Payments made after the effective deadline are subject to interest at the public interest rate and penalty.