Cyprus Tax Return Deadline – Your 30th November Checklist

Cyprus Tax Return Deadline – Your 30th November Checklist

The Cyprus tax return deadline for 2024 company returns is 30th November 2026. Several other filings and reliefs fall on the same date, so now is the time for companies, self-employed people and individuals who missed October’s deadline to check their position.

On 9th November 2026, the Tax Department confirmed the date and announced that no monetary charge will apply to 2024 company returns, individual returns with accounts and Summary Tables filed by 28th February 2027.

This checklist sets out who is affected, what is due and actions to be taken this week.

What is due on 30th November 2026?

Who	What	Tax year	30th November meaning
Companies	Company income tax return (TD4, also called IR4)	2024	Extended filing deadline, no late-filing charge if filed by 28th February 2027
Individuals required to prepare audited or reviewed accounts	Income tax return with accounts (TD1)	2024	Extended filing deadline; no late-filing charge if filed by 28th February 2027
Companies and individuals in scope	Summary Table of Controlled Transactions	2024	Same deadline as the return; no late-filing charge if filed by 28th February 2027
Employers	Annual employer return (TD7)	2025	Extended filing deadline
Individuals without accounts	Income tax return (TD1)	2025	The last date for relief, if you file and pay
Large groups in scope	First-year Pillar Two returns, notifications and top-up tax	First fiscal year	The last date for relief

Monthly PAYE, social insurance and GHS (General Healthcare System contribution) for October are also due at the end of November. The TD7 extension does not cover those monthly returns.

Companies: the 2024 TD4 return

The Cyprus Council of Ministers Decree K.D.P. 359/2025 extended the 2024 deadline to 30th November 2026. It covers the company income tax return and the return for individuals with audited or reviewed accounts.

In its announcement of 9th November 2026, the Tax Department added a further relief. No monetary charge will apply to the submission of these returns if they are filed by 28th February 2027. The deadline itself has not moved, so 30th November remains the date to aim for.

If your company has not yet filed, your accounts are the main issue to confirm.

Three questions to ask your accountant:

• Are the 2024 financial statements finalised?
• Does the tax computation agree with those statements?
• Does the company need to file the Summary Table?

The relief concerns the charge for late filing only. The announcement does not refer to tax paid late. If a balance remains for 2024, you may want to ask your accountant if interest is already running.

Take care before you submit. Because of the move to the Tax For All system, it might not be possible to change a return from “Final Submission” to “Temporary Receipt” from 1st December 2026.

Controlled transactions: is the Summary Table necessary?

The Summary Table reports transactions with related parties, such as loans or service fees within a group. It is due on the same date as the 2024 return where applicable.

The same relief applies. No monetary charge will apply to a Summary Table filed by 28th February 2027.

Group companies and owners with shareholder loans must check this early. Gathering intercompany balances and agreements often takes longer than the preparation of the form.

Employers: the 2025 TD7 return

The annual employer return for 2025 is due by 30th November 2026, after the Tax Department moved the date from 30 September.

Compare the annual figures with your monthly PAYE submissions before filing. Differences are easier to resolve now than after the deadline.

Individuals: the 2025 TD1 relief

The legal deadline for the 2025 individual returns without accounts was 31 October 2026 and that date has passed. However, the Tax Department has announced that no interest or monetary charges will apply if you file and pay any tax due by 30th November 2026.

Both conditions matter. Filing alone may not be enough if the tax remains unpaid.

Take care before you submit. Because of the move to the Tax For All system, it might not be possible to change a return from “Final Submission” to “Temporary Receipt” from 1st December 2026.

Large groups: first-year Pillar Two filings

Pillar Two is the global minimum tax for large groups with annual revenue above €750 million. Most small and medium-sized companies are not in scope.

On 27th October 2026, the Tax Department said no penalties, interest or charges would apply to first-year filings and payments completed by 30th November 2026. This covers fiscal years beginning between 31st December 2023 and 30th December 2024.

What might happen if you miss a date?

The consequences depend on the filing and on your circumstances. They can include:

• A fixed monetary charge for a late filing. This will not apply to the 2024 company return, the 2024 individual return with accounts or the Summary Table if filed by 28th February 2027;
• A 5% charge on tax paid late, with a further 5% if the amount remains unpaid after two months;
• Interest on overdue tax, charged at 3.5% a year for 2026.

Late filing may also delay a tax clearance or a bank’s review of your company. A short conversation now can help you work out your options.

What to do this week

• Confirm what applies – Use the table above to list every filing for your company and for you personally.
• Check the accounts – Find out whether the 2024 financial statements are finished. If they cannot be ready by 30th November, plan to file by 28th February 2027 at the latest.
• Review related-party transactions – Decide if the Summary Table applies.
• Reconcile payroll – Compare monthly PAYE with the 2025 annual return.
• Calculate any balance – Work out what is payable and execute the payment.
• Review before final submission – Check each 2024 return carefully, as a final submission might not be reversible from 1st December 2026.
• Check your access – Make sure the right people can log in to the tax portals.
• Keep evidence – Save each submission confirmation and payment receipt.

What comes next: 31st December 2026

The end of the year brings further deadlines. Every company must confirm its beneficial ownership details in the UBO register between 1st October and 31st December 2026. The second provisional tax instalment for 2026 is also due by 31st December.

Handling both, together with your November filings, means fewer last-minute tasks.

How FBS can help

Ilcom Ltd, part of the FBS Kotsomitis Network, is a CySEC-regulated administrative services provider in Nicosia. Our in-house teams handle accounting, tax and corporate administration for a clear flat annual fee, with no subcontractors in the middle.

If you are unhappy with your service provider, we can review where your company stands. There is no transfer-in fee for moving a Cyprus company to us.

Frequently asked questions

What is the Cyprus tax return deadline for 2024 company returns?

The deadline for the 2024 company income tax return (TD4) is 30th November 2026, under Decree K.D.P. 359/2025. The Tax Department has announced that no monetary charge will apply to returns filed by 28th February 2027.

Is the TD4 the same as the IR4?

Yes. Both names refer to the Cyprus company income tax return. TD stands for Tax Department and IR is the older English abbreviation you may still see.

Who needs to file the Summary Table of Controlled Transactions?

It applies to taxpayers who meet the rules for reporting transactions with related parties. Ask your accountant to confirm whether your company is in scope. The Summary Table is due with the 2024 return, and no monetary charge will apply if it is filed by 28th February 2027.

I missed the 31st October deadline for my 2025 return. What should I do?

If you file without accounts, file your return and pay any tax due by 30th November 2026. The Tax Department has said no interest or monetary charges will apply if you do both by that date.

Does the Pillar Two extension apply to my small company?

Probably not. Pillar Two applies to large groups with annual revenue above €750 million. Confirm your position with an adviser if your company belongs to an international group.

Talk to FBS

Do you need help with your 30th November filings? To book a meeting with a partner or request a fee quote use the contact form below:

This article is for general information only and does not constitute tax, legal or investment advice. Tax treatment depends on individual circumstances and may change. Contact FBS Kotsomitis for advice on your specific situation.