Cyprus Tax Return Deadlines for 2023: Key Dates and Penalties
Corporate and self-employed tax submissions must be filed by March 31, 2025, with penalty waivers until June 30
According to the Cyprus Tax Department, the deadline for submitting the Corporate Income Tax Return (T.F.4) and the Self-Employed Income Tax Return with Financial Statements (T.F.1 Log.) for the tax year 2023 is March 31, 2025. This applies to individuals and entities that are not required to submit a Summary Table of Controlled Transactions.
In an official announcement, the Tax Department stated that, by decision of the Tax Commissioner, no late submission penalty of €100 will be imposed if returns are submitted by June 30, 2025.
However, submissions made after June 30, 2025, will incur a €100 penalty for late filing.
Furthermore, the Tax Department clarified that, under Regulatory Administrative Act 383/2024, the deadline for submitting the Income Tax Return for 2023 for individuals or entities required to submit a Summary Table of Controlled Transactions—as per Article 33(10) of the Income Tax Laws of 2003 to (No.2) of 2024—is November 30, 2025.
