The Cyprus Tax Department grants taxpayers an additional month to file their 2023 corporate income tax returns without incurring penalties, extending the effective deadline from 31 March to 30 April 2026 for entities with audited accounts.
The Cyprus Tax Department announced on 26 March 2026 an extension for submitting corporate tax returns for the 2023 fiscal year, providing additional time for taxpayers with audited accounts.
According to Administrative Directive K.D.P.358/2025, the official deadline for filing the Income Tax Return for Companies (T.F.4) is 31 March 2026. This applies to entities required to prepare audited or reviewed accounts, regardless of whether they must submit a Summary Table of Information on Controlled Transactions under Article 33(10) of the Income Tax Laws 2003 to (No.2) 2025.
The Tax Commissioner has clarified that no financial penalties will be imposed if these returns are submitted by 30 April 2026. This one-month grace period offers taxpayers flexibility without incurring late-filing charges.
The extended deadline applies specifically to companies that maintain formal accounting records and are subject to audit requirements.
