Settlement of Taxes Through Self-Assessment: Deadline 30 June 2025
We would like to remind you that 30 June 2025 is the final date for settling a number of mid-year tax obligations via self-assessment.
What must be paid by 30 June 2025?
Special Defence Contribution (SDC) on rental income (from property in Cyprus or abroad) earned 1 January – 30 June 2025 by:
Cyprus-domiciled, Cyprus-tax-resident individuals, and
Cyprus-tax-resident companies.
SDC withheld by tenants on rents paid during the same six-month period.
SDC on dividends and passive interest received from abroad during the same period by Cyprus-domiciled, Cyprus-tax-resident individuals.
National Health System (NHS) contributions on:
gross rental income, dividends and passive interest received during the period by Cyprus-tax-resident individuals (domicile status does not matter), and
gross rental income from Cyprus-situated property earned in the period by non-Cyprus-tax-resident individuals.
NHS contributions withheld by tenants on rent payments made between 1 January and 30 June 2025.
Late payment attracts statutory interest and additional penalties, so timely settlement is essential.
How can we help?
Our tax team can:
Confirm the amounts due (SDC and NHS) for both individuals and companies.
Generate payment codes in the Tax For All (TFA) portal.
Arrange electronic settlement .
If you need assistance, or would like us to review your position, please get in touch at info@cmarkou.com or +357 25057217.
Stay In Touch