Corporate Tax Return (TD4)
Annual corporate income tax return for Cypriot companies, due 15 months after the tax year end and filed electronically through Tax For All.
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Who this applies to
- Cypriot Ltd and public companies
- Companies with a calendar-year end
- Companies with nil or loss-making years
What to file
The TD4 return with the tax computation, supported by the company's financial statements.
How to file
Electronically only, through the Tax For All (TFA) portal of the Tax Department.
Payment due
The final self-assessment payment for a tax year is due earlier than the return, on 1 August of the following year.
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
- Close the books for the tax year
- Prepare the tax computation at the rate for that year, 12.5% up to 2025 and 15% from 2026
- Reconcile provisional tax paid
- Settle the final self-assessment balance by 1 August
- File the TD4 in Tax For All and keep the receipt
Documents you'll need
- Financial statements
- Tax computation
- Provisional tax payment records
- Record of dividends paid
Common mistakes to avoid
- Using 15% for a 2025 return, when 12.5% applies to tax years up to 2025
- Forgetting the final payment falls on 1 August, well before the return
- Assuming paper filing is still possible
- Missing the transitional rules for 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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