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.
Upcoming tax payment deadlines December 2025