What is TD4 (Corporate Tax Return)?
The TD4 is the annual corporate income tax return for Cypriot companies. It is due 15 months after the tax year end and filed electronically.
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Current Rate (The 2025 return is due 31 March 2027)
Due 31 March of the second following year for calendar-year companies
Example
A company with a December year end files the 2025 TD4 by 31 March 2027. The final self-assessment payment for 2025 is due earlier, on 1 August 2026.
How TD4 (Corporate Tax Return) works in Cyprus
Filing is electronic only, through the Tax For All portal. The final self-assessment tax payment for a year falls due before the return, on 1 August of the following year.
That split between payment date and return date catches new directors out. The tax is settled about eight months before the return is due.
Finn tracks both dates and the provisional tax instalments that come before them. You file through the Tax Department portal.
Related terms
Corporate income tax is charged on the worldwide taxable profit of Cyprus tax-resident companies. The rate is 15% from 1 January 2026, up from 12.5% for tax years up to and including 2025.
Provisional tax is paid by companies and self-employed persons on estimated current-year profit, in two equal instalments on 31 July and 31 December.
The HE32 is the annual return every Cypriot company files with the Registrar of Companies, within 28 days of its annual-return date, with the previous year's financial statements attached.
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