Extension to the Deadline for submission of the Company Income Tax Return (TD4) and Income Tax Return for Self-Employed Individuals with Accounts (TD1) for the year 2024

The Tax Department informs the public that, pursuant to Regulatory Administrative Act (R.A.A.) 359/2025, the deadline for the timely submission of the following for the 2024 tax year is 30 November 2026:

a) Corporate Income Tax Return (Form TD4);

b) Individual Income Tax Return for individuals required to prepare audited or reviewed financial statements (Form TD1 with Accounts), irrespective of whether they are required to submit a Summary Information Table of Controlled Transactions under the provisions of Article 33(10) of the Income Tax Law;

c) The Summary Information Table of Controlled Transactions (where applicable).

By decision of the Commissioner of Taxation, pursuant to Article 50A(a) of the Assessment and Collection of Taxes Law (Law 4/1978), as amended, no monetary penalty will be imposed in respect of the submission of the above returns, provided that they are submitted by 28 February 2027 (inclusive).