{"id":5619,"date":"2025-07-10T08:52:34","date_gmt":"2025-07-10T08:52:34","guid":{"rendered":"https:\/\/www.gstaxconsultants.com\/?p=5619"},"modified":"2025-07-10T08:53:42","modified_gmt":"2025-07-10T08:53:42","slug":"provisional-tax-2025","status":"publish","type":"post","link":"https:\/\/www.gstaxconsultants.com\/ru\/provisional-tax-2025\/","title":{"rendered":"Provisional Tax 2025"},"content":{"rendered":"

According to the Cyprus Income Tax Law the dates of submission and payment of the provisional tax for the year 2025 are as follows:<\/p>\n

 <\/p>\n

31\/07\/2025<\/strong>
\nSubmission of return and payment of 1st instalment<\/p>\n

31\/12\/2025<\/strong>
\nPayment of 2nd instalment \u2013 last day of revision of provisional tax (if needed)<\/p>\n

 <\/p>\n

Calculation of Provisional Tax in Cyprus:<\/strong><\/p>\n

The provisional tax is calculated on the profits that are expected to arise in the year 2025 for companies and self-employed persons.<\/p>\n

Remember that the corporate tax rate is\u00a012.5%<\/strong><\/p>\n

 <\/p>\n

Penalty fee:<\/strong><\/p>\n

The late submission of the return and the late payment of the instalments are liable to a penalty of 5% plus interest of 5% on the payable amount.<\/p>\n

 <\/p>\n

Legal entities and self-employed who expect to have profits in the year 2025 and do not pay provisional tax will be liable to 10% additional tax on the tax payable for the specific year and the same applies for provisional tax payments that will not cover at least the 75% of the final profit for the year 2025.<\/p>\n

**You are therefore advised to estimate your company\u2019s and\/or personal taxable profits (if self-employed) for the year 2025 and the relevant tax thereon and inform your auditors\/ accountants as soon as possible of your expectations.<\/strong><\/p>\n

 <\/p>\n

For any clarification or assistance, you can contact Globalserve Consultants Ltd at\u00a0antonis@globalserve.com.cy<\/a>, as financial advisors\u00a0can give you advice on the calculation of the expected taxable income and provide you with the steps to be taken for the payment of the taxes.<\/p>","protected":false},"excerpt":{"rendered":"

According to the Cyprus Income Tax Law the dates of submission and payment of the provisional tax for the year 2025 are as follows:   31\/07\/2025 Submission of return and payment of 1st instalment 31\/12\/2025 Payment of 2nd instalment \u2013 last day of revision of provisional tax (if needed)   Calculation of Provisional Tax in […]<\/p>\n","protected":false},"author":7,"featured_media":5618,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[61],"tags":[],"class_list":["post-5619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/posts\/5619","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/comments?post=5619"}],"version-history":[{"count":3,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/posts\/5619\/revisions"}],"predecessor-version":[{"id":5624,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/posts\/5619\/revisions\/5624"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/media\/5618"}],"wp:attachment":[{"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/media?parent=5619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/categories?post=5619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/tags?post=5619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}