Special Defence Contribution due for 2021

Special Defence Contribution due for 2021

Special Defence Contribution due for 2021

31st December for 2021 is the deadline for the payment of the SDC and GESY (wherever applicable) for the 2nd semester of 2021 on rental income which has not been withheld by the tenant, on overseas bank interest income and on any dividends which may be subject to SDC. Interest at the rate of 1.75% per annum is imposed from the first day after the end of the six-month period  (interest is calculated on a daily basis).

The payment of the SDC and GESY can be done through the JCC website or through the tax portal.

How we can help

We remain at your disposal for assisting you with the calculation and payment of the SDC and GESY for the 2nd semester of 2021.

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