IR4
IR4 company (corporate) income tax return
The IR4 tells the Tax Department how much profit your company made and how much corporate tax it owes. It is prepared from the company's audited financial statements.
Who needs it
Every company that is tax resident in Cyprus, even dormant ones.
When and where to file
Deadline: Usually within 15 months after the year end (for a 31 December year end, by 31 March of the second following year).
Where: Filed online through Tax For All (TFA), together with the audited financial statements.
Step by step
- 1Finish the bookkeeping and have the financial statements audited.
- 2Start from accounting profit and adjust for items the tax law treats differently (non-deductible expenses, exempt income, capital allowances).
- 3Apply tax losses brought forward, if any.
- 4Calculate corporate tax and subtract provisional tax already paid.
- 5Submit the IR4 with the financial statements and pay any balance.
Worked example
Illustrative figures only.
Company details
| Company name | Example Trading Ltd |
|---|---|
| Registration number | HE 000000 |
| Tax year end | 31 December 2025 |
Tax computation
| Profit before tax (per accounts) | €120,000.00 |
|---|---|
| Add: non-deductible expenses | €4,500.00 |
| Less: exempt income (dividends) | (€10,000.00) |
| Less: capital allowances | (€6,500.00) |
| Taxable profit | €108,000.00 |
Tax payable
| Corporate tax (15%) | €16,200.00 |
|---|---|
| Provisional tax paid (IR6) | (€15,000.00) |
| Balance payable | €1,200.00 |
Common mistakes
- Filing without audited accounts
- Ignoring the tax adjustments
- Forgetting dormant companies also file
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