Taxes Due When? Country-by-Country Personal Tax Due Dates
A country-by-country guide to personal income tax return due dates, final payment due dates, and estimated or advance payment timing across 148 countries and territories.

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On This Page
Quick Answer
Taxes are due at different times around the world. For personal income tax, the most useful answer is not one date. It is three dates: when the return is due, when the final balance is due, and when estimated or advance payments are due during the year.
This page lists country-by-country personal income tax timing for 148 countries and territories, based primarily on the PwC Worldwide Tax Summaries personal income tax due-date chart and checked against selected official tax authority pages for major jurisdictions. Use it as a planning map, then confirm the exact requirement with the official local tax authority.
The table is about personal income tax. It does not cover every VAT, GST, payroll, corporate income tax, excise, withholding, state, provincial, municipal, or social-security deadline. Those calendars can be completely different.
Global Due Date Table
Scan or scroll to your country, then read across the row. If a row says payment is due on assessment, notice, or demand, the official notice from that tax authority controls the exact payment date for that taxpayer.
Personal Income Tax Due Dates by Country or Territory
148 entries covering return, final payment, and advance payment timing.
Updated May 2026
| Country / Territory | Return Due Date | Final Payment Due Date | Estimated / Advance Payments | Source Review |
|---|---|---|---|---|
| Albania | 31 March | 31 March | 20th day of the month following the month when the income was received. | 19 February 2026 |
| Algeria | 30 April (30 June for FY 2025) | Upon receipt of tax notification. | 20 days following the month of income payment. | 14 July 2025 |
| Angola | Individuals only deriving employment income are not required to file tax returns, as the PIT is withheld at source by their employer.; Self-employed individuals should submit their annual tax return until the end of March, which shall discriminate all the income earned during the previous fiscal year. | Self-employed individuals should pay the final PIT when submitting the annual tax return. | Monthly PAYE | 15 December 2025 |
| Argentina | 11 June (approx.) | The day following the tax return filing due date. | 11 June (approx.) | 01 April 2026 |
| Armenia | For monthly income tax returns: 20th day of the month following the reporting period.; For annual income tax returns: 1 November | For monthly income tax returns: 20th day of the month following the reporting period.; For annual income tax returns: 1 November | 20th day of the month following the month when the income was received. | 05 February 2026 |
| Australia | 31 October | As stated on the assessment notice. | PAYG on a quarterly basis: 28 October, 28 February, 28 April, and 28 July. | 19 December 2025 |
| Austria | Paper form: 30 April of the following year;; Electronic filing: 30 June of the following year;; If submitted by an Austrian certified tax advisor: Between 1 October of the following year and 31 March of the second following year (see the Tax administration section). | Final settlement is due subsequent to the annual assessment (payment falls due one month after assessment). | Quarterly instalments | 11 March 2026 |
| Azerbaijan | 31 March | 31 March | 31 March | 09 January 2026 |
| Bahamas, The | There are no tax filing requirements on personal income in The Bahamas. | NA | NA | 24 February 2026 |
| Bahrain | NA | NA | NA | 11 January 2026 |
| Bangladesh | 30th day of November following the end of the income year. There is an opportunity to seek an extension from the Commissioner of Taxes of the due date for filing the return up to a maximum of 90 days. | 30th day of November following the end of the income year or such date as extended by the Commissioner of Taxes. | 15 September, 15 December, 15 March, and 15 June of the financial year. | 18 December 2025 |
| Barbados | 30 April | 30 September | Monthly PAYE for salaries.; Three instalments of 25% on 15 June, 15 September, and 15 December for income from business or rent. | 11 January 2026 |
| Belgium | Income of year X must be reported by the taxpayer in a tax return during year X+1 (tax year). The assessment note is sent by the tax authorities by 30 June of year X+2.; The tax return filing due date falls around June/July for resident tax returns (depending on whether it is sent on paper or online) and around November/December for non-resident tax returns. The exact dates are communicated by the tax authorities and vary each year. | Any tax balance due must be paid to the tax authorities within two months following the sending of the assessment notice. | Withholding taxes are retained each month from the employee's gross salary.; In some specific cases, withholding taxes may not be due.; Self-employees must normally perform advance payments to avoid paying interest. | 13 February 2026 |
| Bermuda | NA | NA | NA | 19 February 2026 |
| Bolivia | NA for employment income.; Quarterly for investment and other income. | NA | NA for employment income.; Quarterly for investment and other income. | 26 March 2026 |
| Bosnia and Herzegovina | FBiH and RS: 31 March;; BD : 28 February | NP | NP | 19 February 2026 |
| Botswana | 30 September | Where there is tax payable, the amount must be settled within 30 days from the date of assessment. In practice, this means payment should be made within 30 days after submission of the return via eServices, as the assessment is typically issued immediately upon filing. | PAYE | 09 January 2026 |
| Brazil | Last working day of May | Last working day of May | By the last working day following the month in which the income is received, credited, or paid, whichever occurs first. | 02 May 2025 |
| Brunei Darussalam | NA | NA | NA | 22 January 2026 |
| Bulgaria | 10 January through 30 April of the following year | 30 April of the following year | Monthly for employees.; Quarterly or annually for other individual taxpayers. | 30 January 2026 |
| Cabo Verde | 31 March | 31 August | NP | 19 January 2026 |
| Cambodia | NA | NA | PAYE 20 days after the end of the month in which the salaries were paid. | 02 April 2026 |
| Cameroon, Republic of | 15 March for taxpayers under the Large Taxpayers' Unit;; 15 April for taxpayers reporting to Medium-sized Tax Centres and Specialized Tax Centres;; 15 May for taxpayers under Divisional Tax Centres. | 15 March for taxpayers under the Large Taxpayers' Unit;; 15 April for taxpayers reporting to Medium-sized Tax Centres and Specialized Tax Centres;; 15 May for taxpayers under Divisional Tax Centres. | 15th day of the month following the payment of wages/salaries. | 31 December 2025 |
| Canada | 30 April (15 June for self-employed individuals) | 30 April | If applicable, 15 March, 15 June, 15 September, and 15 December. | 12 December 2025 |
| Cayman Islands | There are no tax filing requirements in the Cayman Islands. | NA | NA | 24 February 2026 |
| Chad | 15th day of the month following the payment of salaries | 15th day of the month following the payment of salaries | Monthly | 12 August 2024 |
| Chile | 30 April or 9 May (returns without payment) | 30 April | Payroll workers: Monthly;; Independent workers: Monthly, but only when invoices are issued. | 19 December 2025 |
| China, People's Republic of | Resident: Between 1 March and 30 June for annual reconciliation return on comprehensive income. 15th day of the month following the month when other income was received.; Non-resident: 15th day of the month following the month when income was received. | Same as the due date for PIT return. | 15th day of the month following the month when the income was received. | 31 December 2025 |
| Colombia | The exact deadline is determined by the last two digits of the tax ID number of the taxpayer. Tax return deadlines start in August and end in October of the year following the taxable year. | The due date for filing the return. | NA | 23 January 2026 |
| Congo, Democratic Republic of the | NA | NA | PAYE 15 days after the end of the month in which the salaries were paid. | 21 April 2026 |
| Congo, Republic of | 1 March | NP | PAYE | 10 December 2025 |
| Costa Rica | There is no PIT return for employees. For independent professionals or self-employed individuals, regular CIT applies with specific tax rates. | Since there is no PIT return requirement for employees, there is no deadline for the individual; however, the company shall comply with the tax obligation within the following 15 days after the end of the month. For independent professionals, regular CIT applies with the same due date of 15 March. | Employees are not required to pay instalments. Employers on behalf of employees pay this tax on a monthly basis.;; For self-employed individuals, the requirement is quarterly payments. | 29 December 2025 |
| Croatia | End of January or end of February, depending on taxpayer's circumstances. | Generally, 15 days from the day of tax assessment receipt. | Dependent on the income type and taxpayer's circumstances. | 30 December 2025 |
| Cyprus | Varies depending on the individual taxpayer's profile. | 1 August of the year following the relevant tax year. | 31 July of current tax year | 01 July 2025 |
| Czech Republic | 1 April (or 1 May for electronic filing) | Within the tax return filing deadline (i.e. 1 April / 1 May). | Generally, monthly for employment income. In other cases, bi-annual or quarterly tax advance payments may be necessary. | 07 January 2026 |
| Denmark | The tax return must be filed by 1 May or no later than 1 July in the year following the relevant income year. | Three instalments with due dates on 1 August, 1 September, and 1 October. | NP | 25 February 2026 |
| Dominican Republic | 31 March | 31 March | Monthly for employment income. | 05 December 2025 |
| Ecuador | Between 10 March and 28 March | Between 10 March and 28 March | Monthly withholding for employment income.; For other income, individuals can voluntarily make income tax prepayments. | 09 February 2026 |
| Egypt | 31 March | NP | Within the 15 days of the subsequent month following the date of payment. | 04 February 2026 |
| El Salvador | Within the first four months after the end of the tax period. | 30 April | Monthly for employment income. | 26 February 2026 |
| Equatorial Guinea | NP | NP | Within the first 15 days of the month following the month of payment of salaries. | 21 November 2025 |
| Estonia | 30 April | 1 October | NP | 25 February 2026 |
| Eswatini | Within 120 days of 30 June. | 31 December of the following year. | 31 December and 30 June of the current year. | 30 March 2026 |
| Ethiopia | NA for persons only earning employment income.; On or before 7 November for persons earning an annual gross income of ETB 2 million or more.; On or before 7 September for persons earning an annual gross income of less than ETB 2 million. | NA for persons only earning employment income.; On or before 7 November for persons earning an annual gross income of ETB 2 million of more.; On or before 7 September for persons earning an annual gross income of less than ETB 2 million.; New Category B taxpayers shall pay the tax due for the tax year between 8 July and 6 August. | Category A taxpayers (bodies or persons with turnover greater than ETB 2 million):; Quarterly advance payments: 25% of prior year's tax within 30 days after each quarter.; Final payment: At annual declaration (within four months after year-end).;; Category B taxpayers (turnover less than ETB 2 million):; Quarterly advance payments: 25% of prior year's tax within 30 days after each quarter starting 8 July.; Final payment: The remaining balance is to be paid at the time the annual tax is settled, after the quarterly payments already made have been deducted.; New Category A tax payers shall pay the tax due for the tax year at the time the annual income tax declaration is filed. | 18 December 2025 |
| Finland | The due date differs between individuals. The pre-completed tax return is sent to individuals in March in the year following the tax year. The different deadlines for filing the tax return are in April in the year following the tax year. | Without the obligation to pay residual tax interest by the end of January following the tax year and after that voluntarily or according to the due dates of assessed residual tax. | Taxes are, as a basic rule, withheld through payroll processing in Finland and in connection with the salary payout. If the employer is not required to withhold the income taxes, then the Tax Administration assesses preliminary taxes to be payable on monthly basis. | 18 December 2025 |
| France | Mid-May | 15 September | Two instalments (15 February and 15 May) or monthly instalments (15th day of each month from January to October inclusive). | 24 April 2026 |
| Gabon | Before the 1st of March | NP | The IRPP and the TCTS are withheld monthly by the employer and paid over (before the 15th day of the following month) to the Public Treasury. | 13 January 2026 |
| Georgia | 31 March. Though, in case of capital gains, PIT is due by the 15th day following the month when the taxable transaction took place. | 31 March. Though, in case of capital gains, PIT is due by the 15th day following the month when the taxable transaction took place. | An entrepreneur individual has to make estimated payments of PIT amounts proportionally in four instalments (by 15 May, 15 July, 15 September, and 15 December). | 21 January 2026 |
| Germany | 31 July of the year following the tax year (if the taxpayer instructs a professional tax adviser, the deadline is extended to the end of February of the following year). Deadline changes due to COVID-19 are only applicable for the submission of the 2023 and 2024 income tax returns. If a tax advisor is instructed, the deadline for tax return 2024 is 30 April 2026. The regular deadline for the 2025 income tax return ist 31 July 2026. If a tax advisor is instructed, the deadline is extended to the end of February 2027. | Within one month of the date that the final assessment is issued. | Quarterly instalments are due on 10 March, 10 June, 10 September, and 10 December | 19 January 2026 |
| Ghana | Within four months after the end of the calendar year. | Final payment is due at the time of filing the annual PIT return. | For employees, generally within 15 days after the end of the month of emoluments from employment.; Any other, by equal quarterly instalments due on or before the last day of the third, sixth, ninth, and 12th months of the calendar year. | 11 March 2026 |
| Gibraltar | 30 November | 30 November | PAYE for emoluments.; Two equal instalments on 31 January and 30 June for other income. | 10 March 2026 |
| Greece | Between 15 March and 15 July following the end of the tax year. | NP | Eight equal monthly instalments. | 16 February 2026 |
| Greenland | 1 May | Underpayment of tax is payable in three instalments due on 20 September, 20 October, and 20 November. | NP | 17 February 2026 |
| Guatemala | NP | NP | NP | 09 January 2026 |
| Guernsey, Channel Islands | Calendar year 2024: 31 January 2026; Calendar year 2025 onwards: 30 November | Payment is due within 30 days of an assessment being raised by the Revenue Service following the submission of the tax return. | Tax is deducted from wages under the Employees Tax Instalment (ETI) system.; Self-employed and non-employment related income: Tax is payable in four instalments due by the15th day after the end of the relevant quarter in the calendar year (i.e. 15 April, 15 July, 15 October, and 15 January). | 17 December 2025 |
| Guyana | 30 April | 30 April | PAYE basis: 14th day of the month following that in which the employment income was paid.; Self-employed: On quarterly basis (1 April, 1 July, 1 October, and 31 December of each year). | 26 March 2026 |
| Honduras | 30 April | 30 April | Monthly | 27 February 2026 |
| Hong Kong SAR | Individual tax returns are issued on the first working day of May each year. The filing deadline is usually within a month from the date of issue. Extension is available for taxpayers with tax representatives and in certain circumstances (e.g. e-filing). | Usually due in January of the year following the year in which the return is issued. | The provisional tax payments for a given tax year are to be paid in two instalments, which are usually due in January and April of the year following the year in which the tax return is issued. | 31 December 2025 |
| Hungary | 20 May following the calendar year of income earning. | 20 May following the calendar year of income earning. | Tax estimated/advance payments can be due on a quarterly basis (by the 12th day of the month following the quarter of income earning) for both Hungarian and non-Hungarian sourced income. | 31 December 2025 |
| Iceland | 14 March | Any deficit is collected on five due dates each year (first day of July to December). | Monthly | 28 January 2026 |
| India | 31 August of the year following the relevant financial year: applicable where the individual has income from business or profession and is not required to get accounts audited.; 31 October of the year following the relevant financial year: applicable where the individual is required to get accounts audited under Indian law.; 31 July of the year following the relevant financial year: applicable in general cases.; 30 November of the year following the relevant financial year: applicable where there are international transactions with AEs or specified domestic transactions. | Before submission of return of income. | Estimated tax needed to be paid is due in quarterly instalments payable before 15th day of the last month of each quarter of tax year (i.e. 15 June [15%], 15 September [45%], 15 December [75%], 15 March [100%]). | 11 May 2026 |
| Indonesia | The end of the third month after the calendar year end. | The end of the third month after the calendar year end before filing the tax return. | 15th day of the month following the month when the income was received. | 15 December 2025 |
| Iraq | 31 March | NA | PAYE 15 days after the end of the month in which the salaries were paid. | 13 January 2026 |
| Ireland | 31 October (mid-November if filed electronically) following the year-end. | 31 October (mid-November if filed electronically) following the year-end. | 31 October in that year. | 06 March 2026 |
| Isle of Man | 6 October | 6 January | Monthly | 06 February 2026 |
| Israel | 30 April | NP | Withholding taxes in respect of salary payments effected from the 14th day of one month to the 13th day of the following month are payable on the 15th day of that following month.; Self-employed individuals are generally required to make monthly or bimonthly advance tax payments, usually based on a percentage of turnover. | 01 January 2026 |
| Italy | 30 September or 31 October, depending on filing status. | 30 June of the following year. | 30 June and 30 November of the current year. | 25 February 2026 |
| Ivory Coast (Côte d'Ivoire) | 30 May | 30 May | Monthly | 11 March 2026 |
| Jamaica | 15 March, following the calendar year of assessment. | 15 March, following the calendar year of assessment. | Quarterly instalments on the 15th day of March, June, September, and December of each tax year. | 31 December 2025 |
| Japan | 15 March | 15 March | 31 July and 30 November | 13 January 2026 |
| Jersey, Channel Islands | Paper filing: 31 May;; Electronic filing: 31 July | 30 November | 31 May | 02 February 2026 |
| Jordan | Before the end of the fourth month following the end of the tax period. | Before the end of the fourth month following the end of the tax period, unless the taxpayer's gross income exceeded JOD 1 million in the previous tax period. If gross income exceeded JOD 1 million, then the taxpayer is required to remit two advance payments on the accrued income tax using certain rates applied for each tax period. | If the taxpayer is required to remit two advance payments on the accrued income tax, then the first advance payment is due within a period not exceeding 30 days from the last day of the first half of that income tax period. The second advance payment is due within a period not exceeding 30 days from the last day of the second half of that income tax period. | 10 February 2026 |
| Kazakhstan | Payroll return: Form 200.00 by the 15th day of the the second month following the reporting quarter.; Self-assessment: Form 250.00 and Form 270.00 (Universal Filing Law) by 15 September of a year when a liability to submit a declaration arisen. | Payroll withholding: By the 25th day of the month following the month of income payment to the individual.; Self-assessment: Form 270.00 no later than 10 calendar days from the date of submission of tax returns to the tax authority. | NA | 03 April 2026 |
| Kenya | 30 June | 30 April | Four instalments of 25% each (by 20 April, 20 June, 20 September, and 20 December). | 23 December 2025 |
| Korea, Republic of | 31 May | 31 May (payment in instalments is allowed in case of election) | NA | 15 January 2026 |
| Kosovo | 31 March | 31 March | 15 April, 15 July, 15 October, and 15 January | 13 January 2026 |
| Kuwait | NA | NA | NA | 15 January 2026 |
| Lao PDR | Monthly: 20th (previously 15th) day of the following month;; Annual: 31 March (previously none), but not strictly implementation. | Monthly: 20th (previously 15th) day of the following month;; Annual: 31 March (previously none), but not strictly implementation. | Payable monthly in advance due on the 20th day of the following month. The employee has obligation to summarise all income during the year and submit to Tax Department by 31 March of the following year. | 06 February 2026 |
| Latvia | 1 June or 1 July, depending on annual income level. | 23 June or 23 July, depending on annual income level. | 23 June, 23 July, 23 August, 23 September, depending on the tax due. | 06 February 2026 |
| Lebanon | 1 February for business profits subject to deemed profit basis. | 1 February for business profits subject to deemed profit basis. | For employment tax, the employer should remit the withheld tax on a quarterly basis during the first 15 days of the month following the end of the quarter. | 19 January 2026 |
| Liberia, Republic of | 31 March of the following year. | 31 March of the following year. | 10th day of the month following payment. | 14 January 2026 |
| Libya | NP | NP | 60 days (plus 15 days grace period) after the month-end. | 02 December 2025 |
| Liechtenstein | Mid to end of April | Final tax payments are due within 30 days after having received the final tax assessment by the tax authorities. | NP | 01 April 2026 |
| Lithuania | 1 May (for annual individual's PIT return) | 1 May (for annual individual's PIT return) | Monthly withholding for employer | 10 March 2026 |
| Luxembourg | 31 December of the following year. | NP | Quarterly | 13 January 2026 |
| Macau SAR | End of February | 15 January of the following year. | PAYE system: Before the 15th day of the month following the quarter-end. | 16 January 2026 |
| Madagascar | 31 March for small individual businesses, and within 15 days of the fourth month of the end of the financial year for other businesses. | 31 March for small individual businesses, and within 15 days of the fourth month of the end of the financial year for other businesses. | NA | 18 November 2025 |
| Malaysia | 30 April (without business income) and 30 June (with business income) | 30 April (without business income) and 30 June (with business income) | Taxes are collected from employees through compulsory monthly deductions from remuneration by the 15th day of the following month. | 19 December 2025 |
| Malta | By the end of June following the respective calendar year. | By the end of June following the respective calendar year. | Provisional tax payments (in the case where there is no tax at source deducted) are divided into three instalments: 30 April (20%), 31 August (30%), and 21 December (50%). | 19 February 2026 |
| Mauritania | 31 March of the following year. | 30 September of the following year. | PIT due for a year is paid in the following year in three instalments:; (i) The first payment: Before 31 March, 40% of PIT due.; (ii) The second payment: Before 30 June, 30% of PIT due.; (iii) The third payment: Before 30 September, the balance of PIT due. | 31 March 2026 |
| Mauritius | Three months after the year ended 30 June (i.e. 30 September) | 30 September | For employees, Pay As You Earn (PAYE) is deducted by the employer on wages and salaries as well as other benefits.; Self-employed individuals must pay tax on their business income on a quarterly basis if their gross income exceeds MUR 4 million. | 16 March 2026 |
| Mexico | 30 April | 30 April | The payment is due by the 17th day of the following month in which the income is received. | 24 February 2026 |
| Moldova | 30 April of the year following the tax year | 30 April of the year following the tax year | NA | 14 January 2026 |
| Mongolia | The tax agent (i.e. employer) filing: Quarterly return by the 20th day of the month following the end of each quarter and annual return by 15 February of the following year.; Individuals: Annual return by 15 February of the following year. | The tax agent (i.e. employer) should transfer the tax withheld from a taxpayer's income to the budget by the tenth day of the following month.; Individuals: Annual payment by 15 February of the following year. | The tax agent (i.e. employer) should transfer the tax withheld from a taxpayer's income to the budget by the tenth day of the following month. | 15 January 2026 |
| Montenegro | 30 April | 30 April | Depending on the source of personal income | 27 March 2026 |
| Morocco | 28 February | NP | NP | 30 April 2026 |
| Mozambique | Last working day of April. | End of June. | NP | 04 March 2026 |
| Myanmar | Within three months from the end of the income year. | Within 21 days from the date of notice issued by the IRD. | Employment income: 15 days from the pay day;; Capital gains tax: 30 days from the transaction date;; Other income: Quarterly | 21 January 2026 |
| Namibia, Republic of | Salaried individuals: 30 June;; Farmers and business individuals: 30 September | Salaried individuals: 30 June;; Farmers and business individuals: 30 September | 30 August (40%) and 28 February (80%) | 18 December 2025 |
| Netherlands | 1 May | The PIT payment is due within six weeks after the date of the assessment notice. | Estimated income tax payments are due in terms of payments of one month in case of a provisional tax assessment that is issued in the year to which the tax assessment relates. | 08 December 2025 |
| New Caledonia | 1 April | October | Two instalments payable by 31 March and 15 July of the fiscal year. | 25 February 2026 |
| New Zealand | 7 July | NP | NP | 12 January 2026 |
| Nicaragua | 90 days after year-end | 90 days after year-end | Monthly | 12 January 2026 |
| Nigeria | Employer PAYE returns are due by 31 January whilst individual returns are due by 31 March. | Expected to be paid when individual returns are filed. | PAYE must be remitted on or before the 10th day of the month following the month in which salaries were paid. | 29 September 2025 |
| North Macedonia | The draft annual tax return is prepared by PRO by 30 April of the following year. Within the next month, i.e. until 31 May, the taxpayer should confirm the correctness of the data included in the draft return or make appropriate corrections. Otherwise, it would be deemed as final. | By 30 June of the following year. | In case the tax is payable by way of withholding by companies, at the moment of payment of any taxable income to individuals.; In all other cases and for salaries, by the 15th day of the following month for the income realised in the previous month. | 08 February 2026 |
| Norway | 30 April | When the assessed tax is higher than the withholding or advance tax, the difference is payable by the taxpayer in two equal instalments. The specific due date depends on when the taxpayer received their tax assessment. For tax assessments received in June or earlier, the first payment is due 20 August, and the second payment is due 24 September. For tax assessments received in August or later, the payment is due 3 and 8 weeks after the date the assessment has been received. | Advance tax paid by individuals for income that is not subject to withholding must be paid in four equal instalments during the income year, on 15 March, 15 June, 15 September, and 15 December. | 20 January 2026 |
| Oman | Within six months from the end of the tax year. | Along with the tax return (i.e. within six months from the end of the tax year). | NA | 28 December 2025 |
| Pakistan | 30 September | 30 September | Quarterly instalments on or before 15 September, 15 December, 15 March, and 15 June. | 19 January 2026 |
| Palestinian territories | 30 April of the next year. | 30 April of the next year. | End of each quarter (equal instalments). | 09 February 2026 |
| Panama | 15 March | 31 March | Three equal instalments on 30 June, 30 September, and 31 December. | 18 January 2026 |
| Papua New Guinea | 30 June | Where an individual is served with a notice of assessment to income tax, any tax payable is due within 30 days of the date of service of the notice. | 30 September of the year of income. | 27 March 2026 |
| Paraguay | March | On varying days in March (depending on taxpayer ID number). | NA | 07 February 2026 |
| Peru | Between the last week of May and the first week of June, according to the last number of each taxpayer ID. | NP | Income tax on remuneration must be withheld by the employer on a monthly basis. | 21 January 2026 |
| Philippines | 15 April | 15 April | For employees, the Philippines follows the PAYE system, which is carried out by the local employer through the WHT mechanism. Under this system, it is the responsibility of the employer (local company) to withhold and remit taxes on the compensation of its employees on a monthly basis. Further, our tax regulations require an annualisation of income and WHTs to be performed at year end (December). | 12 January 2026 |
| Poland | 30 April | 30 April | 20th day of the month following the month when the income was received. | 21 February 2026 |
| Portugal | 30 June of the year following the one the income relates to (an extended deadline may apply if certain conditions are met). | For Portuguese income tax returns electronically submitted within the legal deadline (i.e. by 30 June of the year following the one the income relates to), the Portuguese tax authorities should issue the tax assessment by 31 July of that year and the respective tax due, if applicable, should be paid by 31 August. If the Portuguese tax authorities do not issue the tax assessment by 31 July, the tax liability should be paid within one month from the issue of the referred tax assessment. | PAYE | 26 January 2026 |
| Puerto Rico | 15 April | 15 April | Quarterly (15 April, 15 June, 15 September, and 15 January) | 10 March 2026 |
| Qatar | NA | NA | NA | 26 February 2026 |
| Romania | 25 May of the year that follows the one when the income was derived for annual income tax and social contributions liabilities and on a monthly basis for income that is subject to income tax and social contributions withholding and for salary income derived from non-resident employers. | 25 May of the year that follows the one when the income was derived for annual income tax and social contributions liabilities and on a monthly basis for income that is subject to income tax and social contributions withholding and for salary income derived from non-resident employers. | 25 May of the year that follows the one when the income was derived for annual income tax and social contributions liabilities and 25th of the next month, following the one when the income was earned for income tax and social contributions due on salary income. | 30 March 2026 |
| Rwanda | By the 15th day of the following month on a monthly basis. | By the 15th day of the following month on a monthly basis. | NA | 18 February 2026 |
| Saint Lucia | 31 March | 31 March | PAYE monthly.; Self-employed persons and individuals in partnerships are required to pay instalments by 25 March, 25 June, and 25 September. | 13 January 2026 |
| Saudi Arabia | NA | NA | NA | 14 January 2026 |
| Senegal | Before 1 May | 15 June | Two instalments (each equal to one-third of the previous year's tax) by 15 February and 30 April. | 31 March 2026 |
| Serbia | Dependent on the income type | NP | Dependent on the income type | 25 February 2026 |
| Singapore | 18 April | Within one month of the date of the assessment. | NA | 01 April 2026 |
| Slovak Republic | 31 March | 31 March | Income tax is withheld monthly at source from employment income for employees. | 20 January 2026 |
| Slovenia | 31 July | The final annual tax liability assessed has to be paid no later than 30 days after the final tax assessment is served to the taxpayer. | NP | 06 January 2026 |
| South Africa | The date for the filing of returns is fixed each year by government notice. Dues dates vary for taxpayers depending on their circumstances. | Within six months after the end of the tax year for provisional taxpayers. | End of August and end of February. | 12 December 2025 |
| Spain | 30 June | 30 June | With some exceptions, PIT payers who carry out a business activity are subject to four estimated payments. In particular, such estimated payments will be due by 20 April, 20 June, 20 October, and 30 January. | 31 December 2025 |
| Sweden | 2 May | 13 February | NP | 17 December 2025 |
| Switzerland | Generally, 31 March, but may vary per canton. | 30 days after final invoice. | Federal: 31 March of the following tax period.; At cantonal level: Due date varies per canton. | 14 January 2026 |
| Taiwan | 31 May | 31 May | NA | 12 January 2026 |
| Tanzania | Within six months of the end of the year of income. | Within six months of the end of the year of income. | Quarterly instalments (at the end of the third, sixth, ninth, and 12th months of the year of income). | 14 January 2026 |
| Thailand | 31 March | 31 March | NA (except for certain business income, when tax on the income for the first half-year must be paid by 30 September each year) | 02 February 2026 |
| Timor-Leste | By the last day of the third month of the following year. | By the last day of the third month of the following year. | NP | 05 March 2026 |
| Trinidad and Tobago | The taxpayer is required to file a tax return with the Board of Inland Revenue (BIR) by 30 April following the end of the tax year. There is an automatic six-month extension to 31 October. | Any balance of tax due is payable on or before 30 April following the end of the tax year. | For self-employed persons, income tax is due in advance on 31 March, 30 June, 30 September, and 31 December. For employees, the employer must deduct PAYE on a monthly basis and remit to the BIR by the 15th day of the month following the month for which the deduction was made. | 26 March 2026 |
| Tunisia | See Tunisia's individual tax summary for PIT return due dates. | See Tunisia's individual tax summary for PIT final payment due dates. | See Tunisia's individual tax summary for PIT estimated payment due dates. | 25 February 2026 |
| Turkey | 31 March of the following year. | Two equal instalments, by 31 March and 31 July. | NA | 27 March 2026 |
| Uganda | Within six months of the end of the year of income. | Within six months of the end of the year of income. | Four instalments of tax before the last day of the third month, sixth month, ninth month, and 12th month of the year of income. | 12 January 2026 |
| Ukraine | 30 April | 31 July | NA | 31 December 2025 |
| United Arab Emirates | NA | NA | NA | 12 March 2026 |
| United Kingdom | 31 January following the end of the tax year (sole traders and landlords should check whether they are required to make quarterly submissions from April 2026 under Making Tax Digital for Income Tax). | 31 January following the end of the tax year. | Two instalments, on 31 January during the tax year and on 31 July following the tax year. | 24 December 2025 |
| United States | 15 April | 15 April | Quarterly payments (15 April, 15 June, 15 September, and 15 January) | 18 March 2026 |
| Uruguay | Residents: Between June and August.; Non-residents: In May. | Residents: The first payment is due towards the end of August.; Non-residents: In May. | Residents - Labor income: Under employment relationship, tax is collected through monthly withholdings. Self-employed workers are required to make advanced payments on a bimonthly basis.; Residents - Other income: Taxpayers must make advanced payments on a monthly basis.; Non-Residents: Mainly collected by way of withholding on a monthly basis. | 09 March 2026 |
| Uzbekistan, Republic of | 1 April | 1 June | Income tax on remuneration must be withheld by the employer on a monthly basis. | 16 January 2026 |
| Venezuela | 31 March or the date indicated in the corresponding calendar in case of special taxpayers. | Jointly with the tax return filing. Individuals can choose to make the payment in up to three monthly instalments, the first one due with the tax return filing. | In general, advanced income tax is payable in six equal and consecutive monthly instalments as of the second half of the sixth month of the taxpayer's current taxable year. | 12 January 2026 |
| Vietnam | For employment income, tax has to be declared provisionally on a monthly or quarterly basis by the 20th day of the following month or by the last day of the 1st month following the reporting quarter, respectively.; An annual final tax return must be submitted by the last day of the 3rd month of the following tax year for employer PIT returns. Expatriates are required to carry out a PIT finalisation on termination of Vietnam assignment.; For employees who submit an annual PIT return via the direct filing method, the deadline is the last day of the 4th month of the following year. | The deadline for tax payment is the same as the deadline of submission of the annual final tax return. | The deadline of provisional monthly or quarterly tax payments is the same as the deadline of submission of the monthly or quarterly tax return. | 09 March 2026 |
| Zambia | 21 June | 21 June | Four instalments by 31 March, 30 June, 30 September, and 31 December. | 20 March 2026 |
How To Read This Table
Return due date means the deadline to file the personal income tax return or annual declaration. Final payment due date means the deadline to pay the remaining balance after withholding, credits, instalments, or assessment. Estimated or advance payment due dates are interim dates during the year, often monthly, quarterly, or tied to payroll withholding.
Many countries do not require a separate annual return from employees whose tax is fully withheld through payroll. Others require self-employed people, landlords, investors, non-residents, expatriates, or high-income taxpayers to file on different schedules. If your situation is not a simple employee return, treat the table as a starting point.
For US-specific planning, compare this global page with the IRS tax deadlines 2026 guide, the estimated tax payment deadline guide, and the IRS extension deadline guide.
Major Country Notes
These quick notes highlight countries readers commonly search for. They do not replace the full table or the official country pages, especially where tax-agent schedules, self-employment rules, non-resident rules, or assessment notices change the exact date.
United States
The federal individual income tax return deadline for 2025 returns is April 15, 2026, with extensions generally extending filing time but not payment time.
Canada
Most individual returns and balances are due April 30, 2026; self-employed filing can be later, but payment still commonly remains April 30.
United Kingdom
Online Self Assessment returns are generally due January 31 after the tax year, with payments on account also using January and July dates.
Australia
Self-prepared individual tax returns are generally due October 31, while registered tax agents can have different lodgment schedules.
Singapore
IRAS listed April 18, 2026 as the individual income tax filing deadline for Tax Season 2026.
New Zealand
Returns, where required, are usually due July 7 unless a tax agent extension changes the taxpayer-specific date.
Official Video Check
I looked for a credible official or institutional video that explains worldwide personal income tax due dates across countries. No suitable single video was found. Government tax channels usually explain their own country's filing season, while institutional tax administration videos discuss systems and compliance rather than a country-by-country deadline calendar.
For this page, the stronger source pattern is written official guidance and institutional tax-summary data. The source list below includes the global PwC chart plus official pages from the IRS, CRA, HMRC/GOV.UK, ATO, IRAS, and New Zealand Government for major-country cross-checks.
Next Steps
Pick your country from the table, confirm whether you are an employee, self-employed, investor, non-resident, expat, or business owner, then verify the date inside the official tax authority portal. If payment is due before filing, do not wait for the return deadline to calculate the cash needed.
If you owe tax in more than one country, keep a simple tracker with four fields for each jurisdiction: filing deadline, payment deadline, instalment dates, and source link. That prevents the most common mistake in cross-border tax planning: filing on time in one country while missing an instalment or assessment payment in another.
Frequently Asked Questions
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ITR Filing Last Date by Country
Use this when the reader is searching specifically for ITR or income tax return filing last dates.
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IRS Tax Deadlines 2026
Use this when the country-by-country table needs a deeper U.S. federal deadline calendar.
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Tax Deadlines for Americans Living Abroad
Use this when a U.S. taxpayer also needs expat filing, FBAR, foreign tax credit, or June 15 timing context.
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IRS Estimated Tax Payment Deadlines 2026
Use this when estimated or advance payment timing is the next planning question.
Read guideSources & References
- 1.PwC Worldwide Tax Summaries - Personal income tax due dates(Accessed May 2026)
- 2.Internal Revenue Service - When to file(Accessed May 2026)
- 3.Canada Revenue Agency - Important dates for individuals(Accessed May 2026)
- 4.GOV.UK - Self Assessment tax return deadlines(Accessed May 2026)
- 5.Australian Taxation Office - Preparing your tax return(Accessed May 2026)
- 6.IRAS Singapore - Tax Season 2026(Accessed May 2026)
- 7.New Zealand Government - End-of-year income tax assessments(Accessed May 2026)