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Comriq.

Tax Filing & Returns in Cyprus

Preparation and filing of the annual corporate income tax return (TD4/IR4), prepared from audited IFRS accounts, together with provisional (temporary) tax and the periodic VAT return. Corporate income tax is 15% from 1 January 2026 (previously 12.5% to 31 Dec 2025). Provisional tax is paid in two instalments (31 July and 31 December); underestimating below 75% of the final liability triggers a 10% surcharge. VAT returns are quarterly, due by the 10th day of the second month after the period (standard rate 19%). Special Defence Contribution on dividends is 5% for post-2026 profits (down from 17%); SDC on rent was abolished under the 2026 reform.

Filing authority
Tax Department, Ministry of Finance — corporate income tax, VAT, SDC
Typical turnaround

3–10 business days

CYBilled in

EUR

What we will need from you

Upload these once. They are stored encrypted and reused across every service you buy from us.

  • Audited IFRS financial statements for the period

  • Sales and purchase records

  • Dividend distribution details

    For any Special Defence Contribution due on distributions to resident and domiciled shareholders.

Cost breakdown

Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.

Statutory filing feeNo filing fee; tax due is separate. Note the reform: CIT is 15% from 2026 (not 12.5%), dividend SDC 5% for post-2026 profits, and SDC on rent abolished.No statutory feeIndicative — from gov.cy, not confirmed on a government portal. We confirm the exact amount before you pay.
Comriq professional feeFixed fee within 1 business day

How it runs

You will see these exact stages update in your client portal as we progress.

  1. Records Received

    Audited accounts and records collected.

  2. Returns Prepared

    Corporate income tax (TD4/IR4), provisional tax and VAT returns drafted and reviewed.

  3. Your Approval

    You review and sign off.

  4. Filed

    Submitted electronically to the Tax Department; confirmation delivered.

Indicative guidance — confirmed before payment

Requirements and statutory fees are set by Tax Department, Ministry of Finance — corporate income tax, VAT, SDC and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.