Year-End Compliance Alert: Tax & UBO Deadlines (2025)
As we approach the end of 2025, Cypriot companies and individuals face a critical compliance window. This year, in addition to standard tax obligations, ensuring your Ultimate Beneficial Owner (UBO) data is up to date is paramount to avoiding significant penalties.
At FCI Services Ltd, we have consolidated the essential deadlines for December 2025 and January 2026 into one clear calendar.
Critical Deadlines: 31 December 2025
The following obligations—both Tax and Corporate—must be finalised by the end of the year to avoid statutory interest and monetary charges.
| Deadline | Obligation | Action Required & Details |
| 31 Dec 2025 | UBO Register Confirmation | Mandatory: All companies must complete the annual confirmation of their Ultimate Beneficial Owners (UBOs) in the Register of Beneficial Owners system. Failure to confirm may lead to financial penalties. |
| 31 Dec 2025 | Provisional Tax (2nd Instalment) | Payment of the 2nd/final instalment of Temporary Tax Assessment for tax year 2025. Payment by January 31st, 2026, is not subject to interest and penalty. Note: 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. |
| 31 Dec 2025 | SDC & GHS (Rents/Dividends) 2nd Instalment | Payment of Special Defence Contribution (SDC) and GHS withheld on rents paid and SDC and GHS on rents received for 01 July – 31 December 2025. |
| 31 Dec 2025 | Life Insurance (SDC) | Payment of the final instalment of SDC for insurance companies (Life Business) for the tax year 2025. |
| With Dec Payroll | 13th Salary (Social Insurance) | Employers paying a 13th salary must deduct and pay Social Insurance contributions on this amount. |
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Why the UBO Deadline Matters
The Registrar of Companies strictly enforces the UBO annual confirmation. While a non-compliance results in automatic financial penalties. Even if there have been no changes to your structure, a confirmation filing is legally required by December 31st.
Looking Ahead: January 2026
Deadline: 31 January 2026. Do not overlook obligations related to previous years. The deadline for submitting the Deemed Dividend Distribution (Form TD623) for the tax year 2023 is January 31, 2026.We recommend calculating your distributable profits early to ensure accuracy.
The deadline for the submission of the Income Tax Return for the tax year 2023, for companies as well as for individuals with an obligation to prepare Financial Statements (FS), including the submission of the 2023 Summary Information Table (SIT), is extended from 30 November 2025 to 31 March 2026.
Ensure Your Company is Fully Compliant
From Provisional Tax computations to UBO filings, FCI Services ensures you meet every deadline without stress.
👉 Contact Us for Year-End Support
Secure Your Compliance with FCI SERVICES
Do not let tax deadlines disrupt your business operations. Our team is ready to assist you with the UBO update filings and tax computations submissions, as well as strategic planning for 2026.
FCI SERVICES LTD is here to ensure your compliance with all statutory obligations.
Get expert assistance now. Book a non-obligation meeting.
Tel: +357 22873710 📧 info@fciservices.com.cy 🌐 https://www.fciservices.com.cy
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