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Cyprus: Deadlines for filing company income tax returns (TD4) for tax years 2022 and 2023

Late payments are subject to interest and monetary penalties.

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March 27, 2025

The Cyprus tax department (CTD) announced the deadlines for filing the company income tax return (TD4) for the tax years 2022 and 2023.

TD4 2022

  • For companies without an obligation to file a Summary Information Table (SIT): The deadline was March 31, 2024.
  • For companies with an obligation to file a SIT: The deadline was February 28, 2025.

However, by decision of the Tax Commissioner, the Tax Department has informed that, the monetary penalty of €100 will not be imposed provided that the TD4 2022 is filed by May 31, 2025, regardless of the obligation to file a SIT.

TD4 2023

  • For companies without an obligation to file a SIT: The deadline is March 31, 2025.
    However, by decision of the Tax Commissioner, the Tax Department has informed that, the monetary penalty of €100 will not be imposed provided that the TD4 2023 is filed by June 30, 2025.
  • For companies with an obligation to file a SIT: The deadline is November 30, 2025.

Payment of tax charge

The deadlines for the payment of the tax charge for 2022 and 2023 were:

  • 2022: August 1, 2023
  • 2023: August1, 2024

Late payments are subject to interest and monetary penalties.

Read a March 2025 report prepared by the KPMG member firm in Cyprus

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