ARTICLE · 02 APRIL 2025

TD4 2022 And 2023 Filing Deadlines

KPMG in Cyprus

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Following several announcements by the Tax Department, the deadlines for filing the Company Income Tax Return (TD4) for the tax years 2022 and 2023.

CyprusTax

George Markides

Katerina Papanicolaou

Costas Markides

Stelios Stylianou

Michalis Loizides

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Following several announcements by the Tax Department, the deadlines for filing the Company Income Tax Return (TD4) for the tax years 2022 and 2023 are as follows:

TD4 2022

For companies without an obligation to file a Summary Information Table (SIT):
The deadline was 31st March 2024.

For companies with an obligation to file a SIT:
The deadline was 28th February 2025 (ΚΔΠ 359_2024.pdf).

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 31st May 2025, regardless of the obligation to file a SIT (Announcement).

TD4 2023

For companies without an obligation to file a SIT:

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