01/07/2026
PROVISIONAL TAX 2026
Dear Clients/Associates,
We would like to inform you that, in accordance with the provisions of the Income Tax Law, the submission and payment deadlines for the 2026 Provisional Tax are as follows:
31 July 2026: Submission of the declaration and payment of the 1st instalment
31 December 2026: Payment of the 2nd instalment – Final date for revision of the provisional tax (if necessary)
The provisional tax is based on the estimated profits expected to arise for the tax year 2026 and applies to both legal entities and self-employed individuals.
Please note that the corporate income tax rate as from 01.01.2026 is 15%
Important Penalties for Non-Compliance
Late submission or payment will result in:
• - 5% penalty
• - 3.5% annual interest on the unpaid amount
• If no provisional tax declaration is submitted, or if the tax paid does not cover at least 75% of the final tax liability, an additional 10% tax will apply.
We kindly request that you calculate your estimated profit for 2026 (or personal profit if self-employed), along with the estimated tax payable, and inform us as soon as possible.
The timely payment of provisional tax can be made through online banking or debit/credit card, using the unique Payment Reference Number (PRN) previously created through the Tax Portal of the Tax Department (TD).
Do not hesitate to contact our tax department for any queries you may have at the contact details shown below:
Marios Efthymiou
Managing Director
[email protected]
+357-25824545
Maria Spyrou
Tax Director
[email protected]
+357-25206807
Panayiotis Kafkalias
Assistant Manager
[email protected]
+357-25206810
Marios Charalambides
Supervisor
[email protected]
+357-25206839
Nicolas Triseliotis
Tax Senior
[email protected]
+357-25206845
Elena Kourri
Tax Assistant
[email protected]
+357-25206934
06/03/2026
31/12/2025
23/12/2025