Tax Deadlines in December: A Crucial Reminder for Taxpayers
As the year 2025 comes to a close, with streets already adorned with the first lights of the festive season and winter slowly setting in, another important appointment is knocking on the door of taxpayers: the December tax deadlines. Every year, the General Directorate of Taxes reveals its calendar, reminding everyone of their obligations before the year ends.
Key Dates to Remember
- December 5: Deadline for Annual Income Declaration for Employees and Retirees The 5th of December marks the deadline for submitting the annual declaration of income for employees and beneficiaries of pensions, whether Tunisian or foreign. This is the first milestone in a busy month.
- December 15: Monthly Declaration for Individuals Hardly has the first deadline passed than December 15 is already looming. Individuals subject to monthly declaration must then finalize their files, a well-rehearsed ritual for many of them.
- December 22: Electronic Declaration and Payment for Companies As the days shorten, the pace accelerates for legal entities subscribed to electronic declaration and remote payment. December 22 is entirely dedicated to them: a final reminder before electronic closure.
- December 25: Between Celebrations and Tax Obligations While most people are preparing for Christmas Eve and reunions, others have a different imperative: the payment of the third provisional installment for individuals. A date that falls on Christmas Day itself, giving the month a particular flavor of meticulous organization.
- December 29: The Final Sprint for Companies
As the year draws to a close, legal entities must still take two steps:
- The deposit of the third provisional installment;
- And, for those not subscribed to electronic declaration, the classic monthly declaration. A final effort before the administrative obligations of 2025 come to an end.
What if the Deadline Falls on a Holiday?
The General Directorate of Taxes, aware of the calendar's uncertainties, reminds us that in case of a Sunday or holiday, the declaration can be submitted on the next working day without penalty. A welcome flexibility in this busy month.
