The new deadline is set for 30 November 2025.
The Cyprus Tax Department has extended the deadline for submitting the 2023 corporate income tax return (Form TF4) to 30 November 2025.
This applies to taxpayers not required to submit the summary information table (SIT) on controlled transactions, aligning with the previously announced extension for those required to submit the SIT.
The SIT, submitted electronically with the return, includes key details on controlled transactions, such as counterparty identities, tax residency, and transaction values.
Tax returns submitted after 30 November 2025 will incur a late filing penalty of EUR 100.
