Turn Your Provisional Tax into a Smart Business Tool: 2025 Filing + Free Budgeting Insights

Attention Cyprus Companies: Ensure Your Provisional Tax Assessment for 2025 is Completed

As per the Cyprus Income Tax Law, all Cyprus companies are required to submit a provisional tax assessment for the year 2025. This involves estimating the chargeable income for the year and paying the provisional tax in two equal installments by the following dates:

• 31 July 2025

• 31 December 2025

A 10% surcharge is imposed on the difference between the tax as finally determined in the annual financial statements and the temporary assessment/estimation, if the estimation is less than 75% of the actual chargeable income. Companies can submit revised estimates online through the Cyprus Tax Department Portal up until 31 December 2025.

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A Smart Opportunity to Get Your 2025 Budget Done

Preparing your provisional tax assessment is more than a legal requirement — it’s a strategic financial opportunity. By sharing your trial balance as of 30 June 2025, you will receive:

• An expert review of your financial performance for the first 6 months

• A complete budget projection until 31 December 2025

• An early estimate of your 2025 profitability

• Insight into sales trends, cost patterns, and overheads for better cost control

We will extrapolate your mid-year results to forecast the rest of the year, allowing you to plan ahead and make strategic decisions — and this budgeting insight is included free with your provisional tax preparation.

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Important: PAYE/DAS Payments Move to TAX FOR ALL (TFA)

Starting 1 July 2025, PAYE/DAS payments will no longer be accepted through the old Tax Portal. These are being moved to the TAX FOR ALL (TFA) platform.

Going forward, payments must be made:

• Through TFA using a debit or credit card

• Via Internet Banking or at bank counters, using the TFA payment reference number

Need help transitioning to TFA? Our team can guide you.

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Avoid Penalties and Interest

Late payments of provisional tax are subject to interest and penalties. If your company has no expected taxable income, then no declaration is required.

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How to Pay Your Cyprus Company’s Provisional Tax

You can pay your company’s provisional tax via the Cyprus Tax Department Portal:

👉 Cyprus Tax Department Portal

Online Payment Instructions:

1. Log in to the system with your username and password.

2. Search for: “0200 – Income Tax (individuals and legal persons)”

3. Fill in the fields for:

   • Relevant year (2025)

   • Yearly taxable income

   • Yearly total tax due

4. Proceed with the first installment payment

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Know All the Key Deadlines for Cyprus Companies

Staying compliant is easier when you know all your deadlines in advance. We’ve created a dedicated webpage listing all important annual deadlines that apply to Cyprus companies, including tax submissions, VAT filings, social insurance payments, and more.

👉 View All Cyprus Company Deadlines Here

Bookmark this page and stay ahead of your obligations!

Need Assistance?

We’re here to help. If you have questions or would like support with your provisional tax assessment or 2025 budgeting, Contact Us Today

Reach out for expert help with tax, accounting, audit, or company setup in Cyprus.

+357 99 108 510

[email protected]