Key Filing Dates – 2025
| Return / Payment | Deadline |
|---|---|
| Personal Income Tax Return (2024 year) | 30 September 2025 |
| GHS payment – 1st half-year | 30 June 2025 |
| GHS payment – 2nd half-year | 31 December 2025 |
Penalties
- 5 % surcharge plus annual interest (≈ 2–3 %) on any late payment.
- Administrative fine for late tax return filing.
Non-Resident Obligations
Even non-residents must submit tax returns through professional services if their Cyprus rental income exceeds €19,500.
Documentation Checklist
- tax documentation for tenant-withheld tax.
- Bank proofs of GHS or SDC payments.
- Receipts for deductible expenses (repairs, agents’ fees, insurance).
Stay Ahead
- Set up automatic calendar reminders for all key dates.
- Consider hiring a local tax advisor familiar with Cyprus-Israel tax treaties.
- Keep digital records of all income, expenses, and tax payments.
- Review your tax position quarterly to avoid year-end surprises.