Professional Services. Personal Commitment. Strategic Growth..

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 F.C.I. LIMITED, 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 finalized 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.

👉 Explore our full compliance services  

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. o 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 filing and tax computations submissions, as well as strategic planning for 2026.

Our Core Services

🔹 Payroll & Human Resources Management

• Payroll processing & personnel administration
• Contracts, leave tracking, ERGANI submissions, social insurance, tax, and other
• International staff management & work permits
• HR compliance, employee file management, and advisory

🔹 Accounting Support & Tax Advisory

• Full accounting support (on-site or remote)
• VAT, VIES, and INTRASTAT submissions
• Internal audit, risk management, and reporting
• Budgeting, forecasting, and financial planning

🔹 Strategic Consulting & Business Development

• Company formation and restructuring & corporate administration
• Funding, grants, and trademark protection
• Expansion strategy and operational optimization
• Relocation to Cyprus.

What Sets Us Apart

• Tailored Packages – Pay only for the services you need
• No Fixed Staffing Costs – Avoid unnecessary hires
• Full Compliance – Labour, tax, and accounting
• All-in-One Support – All services under one roof
• Trusted by Local & International Clients – With a reputation built on ethics, reliability, and results

Ready to Simplify Your Operations?

👉 Book Your Free Consultation today

   in**@fc*.cy 📞 +357 22673800 🌐 https://www.fci.com.cy

Seamless Company Compliance Services from F.C.I. LTD

Let’s Talk: Our personalized approach ensures that your financial and payroll records become a strategic asset. 

Contact us today to learn how we can support your business’ growth!

The content of this article is for general guidance only.