When is the Cyprus corporate tax return due?
The TD4 is due 15 months after the tax year end, which is 31 March of the second following year for calendar-year companies. The final tax payment is due earlier, on 1 August of the following year.
Finn does your books in Cyprus
AccountsOS runs full accounting for Cyprus businesses, tax, deadlines and invoicing, in plain English. Ask Finn about yours, no signup needed.
Detailed Explanation
## The return
The corporate income tax return, the TD4, is due 15 months after the tax year end. For a calendar-year company the return for 2025 is due on 31 March 2027. Filing is electronic only, through the Tax For All portal of the Tax Department.
## The earlier payment date
The final self-assessment payment for a tax year is due on 1 August of the following year. That is about eight months before the return. Many directors assume the tax is due with the return and pay late.
## Provisional tax comes first
Before the final payment, provisional tax is paid in two equal instalments on 31 July and 31 December of the tax year itself. The estimate can be revised until 31 December.
## Rates for the year
The return for 2025 uses 12.5%. Returns for 2026 onward use 15%.
## What Finn does
Finn tracks the provisional instalments, the 1 August payment and the 31 March return, and prepares the computation. You file in Tax For All.
Source: https://www.businessincyprus.gov.cy/doing-business-in-cyprus/start-your-business/registering-for-income-tax-and-value-added-tax/
Real-World Examples
2025 return
A December year-end company files the 2025 TD4 by 31 March 2027 and pays the final balance by 1 August 2026.
Late payer
A director waits for the return date to pay. The payment was due eight months earlier, on 1 August.
New company
A company incorporated this year plans its first return 15 months after its first year end.
Common Mistakes to Avoid
- Paying the final tax at the return date
- Applying 15% to a 2025 return
- Assuming paper filing is possible
- Ignoring provisional tax instalments
Frequently Asked Questions
How do I file the TD4?
Electronically through Tax For All.
When is the final payment due?
1 August of the year following the tax year.
What is the 2025 return deadline?
31 March 2027.
Which rate applies to 2025?
12.5%.
Is the return due the same day as the Registrar filing?
No. The HE32 follows the company's annual-return date and a 28-day window.
Practical Tips
- Diarise 1 August separately from the return date
- Prepare the computation early in the following year
- Keep provisional payment receipts
- Use the rate for the year of the return, not the current year
Ask Finn your Cyprus accounting questions
Finn knows Tax Department (韦渭萎渭伪 桅慰蟻慰位慰纬委伪蟼), Ministry of Finance rules and your specific business numbers. Get instant answers in plain English.
Try free for 14 days