Final Self-Assessment Tax Payment
The balance of corporate income tax for a tax year, due before the return itself.
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Who this applies to
- Companies with a balance after provisional tax
- Companies with a calendar-year end
- Companies that made no provisional payments
What to file
Payment of the final balance, calculated in the company's self-assessment.
How to file
Through the Tax Department channels. Confirm the current payment method on gov.cy/mof-tax.
Payment due
1 August of the following year, eight months before the TD4 is due for a calendar-year company.
Penalties for missing this deadline
Finn's Cyprus rules do not hold a penalty schedule for this filing. Check the current position with the Tax Department.
Filing checklist
- Finalise the tax computation
- Deduct provisional tax already paid
- Calculate the balance
- Pay by 1 August
- Keep the payment reference
Documents you'll need
- Tax computation
- Provisional tax receipts
- Financial statements
- Prior year balance position
Common mistakes to avoid
- Waiting for the TD4 date to pay
- Not crediting both provisional instalments
- Using the wrong rate for the year
- Forgetting deemed distribution on undistributed 2024 and 2025 profits
Never miss a Cyprus deadline
AccountsOS tracks every Tax Department (Τμήμα Φορολογίας), Ministry of Finance and Department of Registrar of Companies and Intellectual Property (DRCIP) deadline and reminds you weeks ahead.
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