Temporary Tax 2025 – Second Instalment
December 3, 2025
We would like to remind you that 31st December 2025 is the deadline for submitting the revised temporary tax assessment and for paying the second instalment of the temporary tax for 2025.
Obligation to Pay Temporary Tax
The following persons are required to submit the temporary tax calculation and make the corresponding payment:
- Individuals with taxable income from sources other than salaries, pensions, dividends, and interest.
- Companies with taxable income.
Payment of the Second Instalment of Temporary Tax:
Payment must be made by 31st January 2026 without interest or penalties, via:
- Online banking using the payment reference number automatically generated by the Tax Portal upon creation of the relevant liability.
- JCC Smart gateway
In case of late payment, a 5.5% interest and a 5% penalty will apply.
Additional 10% Tax:
An additional tax of 10% is imposed if the declared income is less than 75% of the final taxable income. This does not apply to employees and pensioners who have paid at least 75% of the total tax via the PAYE system.
How can we help?
For more information or assistance, you can contact us at: 22484429 or [email protected]