JULY 2025
By Tuesday 15th July
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Electronic submission of Companies Return for accounting year ending in December 2025 with no tax liabilities or loss is declared.
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Payment of Advertising Structure Fee for the third quarter of the year 2025.
By Monday 21st July
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Payment of Environment Protection Fee for the month of June 2025.
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Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).
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Electronic Gaming Returns* for June 2025.
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VAT Special Levy on Banks whose accounting year ends in February 2025.
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Tax on winnings**.
By Thursday 31st July
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Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 April 2025.
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Electronic submission of return and Payment of Tax by companies with accounting year ending in January 2025.
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Remittance of Passenger Fee/Passenger Solidarity Levy.
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Electronic submission Joint PAYE & Social Contribution (CSG)/NSF return for June 2025 and payment of tax withheld.
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Electronic submission of PRGF Return and Payment of PRGF contributions for June 2025.
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Electronic submission of VAT Return for month of June 2025 and quarter ended 30 June 2025 and Payment of Tax, if any.
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Electronic submission of monthly return of TDS for June 2025 and payment of Tax deducted.
AUGUST 2025
By Thursday 07th August
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National Lottery and Loterie Vert.
By Friday 15th August
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Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2025.
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Statement of Emoluments to employees.
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Annual TDS Return for income year ended 30 June 2025.
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Return of Dividends for income year ended 30 June 2025.
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Statement of Life Insurance Premium for income year ended 30 June 2025.
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Statement of Donations for income year ended 30 June 2025 (by approved Charitable Institutions).
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Statement of Financial Transactions for income year ended 30 June 2025.
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Statement of Foreign Currency Transactions for income year ended 30 June 2025.
By Wednesday 20th August
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Payment of Environment Protection Fee for month of July 2025.
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Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for July 2025.
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Electronic Gaming Returns* for July 2025.
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Tax on winnings**
SEPTEMBER 2025
By Monday 01st September
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Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 May 2025.
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Electronic submission of return and Payment of Tax by companies with accounting year ending in Feb 2025.
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Remittance of Passenger Fee/Passenger Solidarity Levy for the month of July 2025.
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Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for the month of July 2025.
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Electronic submission of PRGF Return and Payment of PRGF contributions for July 2025.
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Electronic submission of VAT Return for July 2025 and Payment of Tax.
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Electronic submission of Statement for Purchases of Goods & Services for the income year ending 30 June 2025.
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Electronic submission of monthly Return of TDS and payment of Tax deducted for the month of July 2025.
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VAT Special Levy on Banks whose accounting year ends in March 2025.
By Monday 22nd September
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Payment of Environment Protection Fee for August 2025.
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Submission of monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for August 2025.
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Electronic Gaming Returns* for August 2025.
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Tax on winnings**
By Tuesday 30th September
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Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 June 2025.
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Electronic submission of return and payment of tax by companies with accounting year endin in March 2025.
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Remittance of Passenger Fee/Passenger Solidarity Levy for August 2025.
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Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for August 2025.
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Electronic submission of PRGF Return and Payment of PRGF contributions for August 2025.
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Electronic submission of VAT Return for August 2025 and Payment of Tax.
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Electronic submission of monthly return of TDS and payment of Tax deducted for August 2025.
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Annual return of income for resident societé for income year ended 30 June 2025 (Year of Assessment 2025/2026).
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Annual return of income of a deceased person’s estate (succession) for income year ended 30 June 2025 (Year of Assessment 2025/2026).
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VAT Special Levy on Banks whose accounting year ends in April 2025.
OCTOBER 2025
By Wednesday 15th October
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Payment of Advertising Structure Fee for the fourth quarter of the year 2025.
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Electronic submission of annual returns and Payment of Tax electronically for individuals for income year ended 30 June 2025.
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Annual Contribution Return Category Private Household (01 July 2024 to 30 June 2025).
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Annual Contribution Return by self-employed (July 2025 to June 2026)
By Tuesday 21st October
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Payment of Environment Protection Fee for September 2025.
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Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for September 2025.
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Electronic Gaming Returns* for September 2025.
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Tax on winnings**
By Friday 31st October
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Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 July 2025.
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Electronic submission of return and Payment of Tax by companies with accounting year ending in April 2025.
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Remittance of Passenger Fee/Passenger Solidarity Levy for September 2025.
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Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for September 2025.
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Electronic submission of PRGF Return and Payment of PRGF contributions for September 2025.
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Electronic submission of VAT Return for month of September 2025 and quarter ending 30 September 2025 and Payment of Tax, if any.
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Electronic submission of monthly Return of TDS and payment of Tax deducted for month of September 2025.
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VAT Special Levy on Banks whose accounting year ends in May 2025.
NOVEMBER 2025
By Friday 07th November
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National Lottery and Loterie Vert.
By Thursday 20th November
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Payment of Environment Protection Fee for October 2025.
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Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for October 2025.
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Electronic Gaming Returns* for October 2025.
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Tax on winnings**
December 2025
By Monday 01st December
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Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 August 2025.
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Electronic submission of return and Payment of Tax by companies with accounting year ending in May 2025.
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Remittance of Passenger Fee/Passenger Solidarity Levy for the month of October 2025.
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Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for October 2025.
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Electronic submission of PRGF Return and Payment of PRGF contributions for October 2025.
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Electronic submission of VAT Return for October 2025 and Payment of Tax, if any.
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VAT Special Levy on Banks whose accounting year ends in June 2025.
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Electronic submission of Monthly return of TDS and payment of Tax deducted for October 2025.
By Monday 22nd December
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Payment of Environment Protection Fee for November 2025.
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Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for November 2025.
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Electronic Gaming Returns* for November 2025.
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Tax on winnings**
By Monday 29th December
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Submission of CPS Statement and Payment of Tax for quarter ending 30 September 2025 by individuals.
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Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 September 2025.
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Electronic submission of return and Payment of Tax by companies with accounting year ending in June 2025.
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Remittance of Passenger Fee/Passenger Solidarity Levy for November 2025.
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Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for November 2025.
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Electronic submission of PRGF Return and Payment of PRGF contributions for November 2025.
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Electronic submission of VAT Return for November 2025 and Payment of Tax, if any.
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Electronic submission of Monthly Return of TDS and payment of Tax deducted for November 2025.
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VAT Special Levy on Banks whose accounting year ends in July 2025.