Corporate income tax (CIT) due dates

CIT return due date	CIT final payment due date	CIT estimated payment due dates
Albania (Last reviewed 05 July 2024)
31 March	31 March	15th day of each month or end of each quarter.
Algeria (Last reviewed 31 May 2024)
Before 30 April of the following fiscal year.	Corporate tax is paid before 20 May of each year.	Instalments are due on 20 March, 20 June, and 20 November, equal each to 30% of the CIT of the previous year.
Angola (Last reviewed 18 December 2024)
Last business day of April (companies under the simplified regime) and May (companies under general regime).	Last business day of April (companies under the simplified regime) and May (companies under general regime) of the year following the one to which it applies.	Last business day of August for companies under the general regime.
Argentina (Last reviewed 13 May 2024)
Second week of fifth month after the fiscal year ends.	Instalment payments must be made on a monthly basis, beginning in the first month after the due date of filing of the tax returns. Any payable balance resulting from the annual income tax return must be paid not later than the due date established for filing the return.	Monthly instalments.
Armenia (Last reviewed 17 July 2024)
20 April	20 April	20th day of last month of each quarter.
Australia (Last reviewed 16 December 2024)
Generally, 15th day of the seventh month following the end of the income year.	First day of the sixth month following the end of the income year.	Monthly or quarterly.
Austria (Last reviewed 04 July 2024)
Generally: 30 June of the following year; If submitted by certified tax advisor: Between 1 October of the following year and 31 March of the second following year.	Final settlement is due subsequent to the annual assessment (payment falls due one month after assessment).	Quarterly instalments.
Azerbaijan (Last reviewed 17 September 2024)
31 March	31 March	Advance quarterly tax payments by 15th day of the month following the end of the quarter.
Bahrain (Last reviewed 20 March 2024)
The law is silent on the due date for the filing of the final CIT return. However, the initial estimated CIT return should be filed by the 15th day of the third month of the taxable year. Amended estimated CIT returns are filed on a quarterly basis thereafter, unless a final CIT return has been submitted.	15th day of the third month after the end of the taxable year or the date the final CIT return is filed, whichever is later.	12 monthly instalments starting on the 15th day of the fourth month of the taxable year.
Barbados (Last reviewed 28 August 2024)
For companies with fiscal year ending between 1 January and 30 September: 15 March; For companies with fiscal year ending between 1 October and 31 December: 15 June.	15 March; 15 June	Companies with fiscal year ending between 1 January and 30 September are required to make one instalment on or before 15 September; Companies with fiscal year ending between 1 October and 31 December are required to make two instalments on or before 15 December and 15 March. From 1 January 2024, certain companies are required to prepay CIT monthly in an amount equal to one-twelfth of the tax payable on the taxable income for the income year before the preceding income year. These prepayments must be paid no later than the 15th day of each calendar month.
Belgium (Last reviewed 28 August 2024)
The tax return must be filed at the latest on 30 September of the tax year for financial years ending between 31 December of the previous year and the last day of February of the tax year. In other cases, the deadline for filing the tax return is the last day of the seventh month following the end of the financial year. An extension of the deadline is possible in case of serious reasons or force majeure.	In general, within two months following the issue of the assessment notice.	(Optional) quarterly instalments.
Bermuda (Last reviewed 01 April 2024)
NA	NA	NA
Bolivia (Last reviewed 17 September 2024)
120 days after the fiscal year-end.	120 days after the fiscal year-end.	NA (except for mining companies, which must make advanced payments as regards to the additional income tax).
Bosnia and Herzegovina (Last reviewed 23 August 2024)
Federation of Bosnia and Herzegovina: 30 days after expiry of deadline for submission of annual financial statements; Republika Srpska and Brčko District: no later than 90 days following the end of the tax year.	Federation of Bosnia and Herzegovina: 20 working days upon submission of tax return; Republika Srpska and Brčko District: no later than 90 days following the end of the tax year.	Monthly instalments.
Botswana (Last reviewed 19 April 2024)
Within four months after the end of the financial year.	Within four months after the end of the financial year.	Quarterly instalments.
Brazil (Last reviewed 29 October 2024)
Last working day of July.	Generally, by the last working day of March of the subsequent year (when IRPJ and CSLL are calculated annually). When IRPJ and CSLL calculations are made on a quarterly basis, the taxpayer can pay the taxes in one single quota, by the last working day of the subsequent month to the end of the quarter, or in three instalments, the first one starting from the subsequent month to the end of the quarter.	Normally monthly instalments, but there is an option of quarterly instalment.
Bulgaria (Last reviewed 11 June 2024)
1 March through 30 June of the following year	30 June of the following year	Monthly or quarterly advance instalments.
Cabo Verde (Last reviewed 13 August 2024)
31 May	31 May	End of March, July, and November.
Cambodia (Last reviewed 19 September 2024)
Within three months of company's year end.	Within three months of company's year end.	Monthly (known as Monthly Prepayment of Income Tax)
Cameroon, Republic of (Last reviewed 12 August 2024)
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.	Minimum tax of turnover realised during each month shall be paid to the tax authorities not later than the 15th day of the following month, except where exemption applies.
Canada (Last reviewed 21 June 2024)
Six months after the company's taxation year end.	Generally, two months after the company's taxation year end.	Tax instalments are generally due on the last day of each month.
Cayman Islands (Last reviewed 29 November 2024)
There are no tax filing requirements in the Cayman Islands.	NA	NA
Chad (Last reviewed 12 August 2024)
30 April	15 May	Three equal instalments due on 15 May, 15 August, and 15 November.
Chile (Last reviewed 17 July 2024)
30 April	30 April	Monthly advance payments.
China, People's Republic of (Last reviewed 28 June 2024)
For annual CIT filing, within five months following the end of the tax year. For monthly or quarterly provisional CIT filing, within 15 days following the end of each month/quarter.	Within five months following the end of the tax year.	Quarterly or monthly instalment to be paid within 15 days following the end of each month/quarter.
Colombia (Last reviewed 22 July 2024)
Between April and May, depending on the Tax ID of each taxpayer.	Depending on the type of taxpayer, CIT payment may be due between April and May with the CIT return or in July as a third instalment.	Large taxpayers: Three instalments. Other taxpayers: Two instalments.
Congo, Democratic Republic of the (Last reviewed 15 October 2024)
30 April	30 April	30% before 1 August of the year in which the taxable income is earned; 30% before 1 October of the year in which the taxable income is earned; 20% before 1 December of the year in which the taxable income is earned.
Congo, Republic of (Last reviewed 27 July 2024)
20 May	20 May	Quarterly instalments due on 20 February, 20 May, 25 August, and 20 November.
Costa Rica (Last reviewed 04 September 2024)
It varies according to fiscal year end, but it should be on 15 March.	15 March	75% of the amount of the determined payment on account must be divided into three equal instalments, which must be paid successively no later than the last business day of the months of June, September, and December of each year (considering that the recently modified ordinary fiscal period is equal to the calendar year from January 1 to December 31).
Croatia (Last reviewed 28 June 2024)
Within four months of company's year end.	As at the last day of the CIT return submission deadline.	Monthly instalments paid by the end of the month for the previous month.
Cyprus (Last reviewed 17 December 2024)
31 March of the second year following the relevant tax/calendar year.	1 August of the year following the relevant tax/calendar year.	Two equal instalments due on 31 July and 31 December of the relevant tax/calendar year.
Czech Republic (Last reviewed 01 July 2024)
Within three months of the end of the tax period (four months if filed electronically), and within six months for audited entities or entities whose tax return is filed by a registered advisor.	Within three months of the end of the tax period (four months if filed electronically), and within six months for audited entities or entities whose tax return is filed by a registered advisor.	Tax advances are paid semi-annually or quarterly.
Denmark (Last reviewed 17 September 2024)
In general, six months after the end of the accounting year.	20 November in the year following the income year.	Two equal instalments due on 20 March and 20 November. It is further possible to make an additional tax payment by 1 February in the year following the income year.
Dominican Republic (Last reviewed 29 November 2024)
120 days after year-end.	120 days after year-end.	On the 15th day of every month.
Ecuador (Last reviewed 06 September 2024)
Between 9 April and 28 April.	Between 9 April and 28 April.	NA (companies are allowed to make voluntary CIT prepayments)
Egypt (Last reviewed 31 July 2024)
Within four months from the end of the financial year.	Within four months from the end of the financial year.	Taxpayers in Egypt can choose to use an advance payment method. This means they pay 60% of the tax they declared for the previous year (or an estimate for the current year) in three equal installments to the Egyptian Tax Authority. If they opt for this, they don't have to follow the local tax withholding rules on their income (no local withholding tax will be applied on their income).
El Salvador (Last reviewed 20 September 2024)
30 April	30 April	During the first ten working days of the following month.
Equatorial Guinea (Last reviewed 07 May 2024)
Within the first four months of the year following the taxable fiscal year.	Within 15 days from the day following the date of receipt of the tax liquidation issued by the Ministry of Finance and Budget.	NA
Estonia (Last reviewed 19 July 2024)
By the tenth day of the month following a taxable distribution or payment.	By the tenth day of the month following a taxable distribution or payment.	NA
Eswatini (Last reviewed 15 August 2024)
Within 120 days of 30 June.	Usually given on the tax assessment.	Two instalments: First instalment is due within six months of the company’s financial year-end, and the second instalment is due no later than the last day of the company’s financial year.
Ethiopia (Last reviewed 14 August 2024)
The last day of the fourth month after the end of the tax year period.	On or before the last day of the fourth month after the year-end.	NA
Finland (Last reviewed 17 July 2024)
Within four months from the end of the month during which the accounting period ends.	Taxpayers may apply for amendments to advance taxes levied until tax assessment has been completed (within ten months from the end of the fiscal year). The due date for the final CIT payment is the 3rd day of the 2nd month after the tax assessment for the year has been completed.	Advance tax payments for companies are collected in two or 12 instalments during the tax year. If the total amount to be paid is not more than EUR 2,000, the instalments are due in the third and the ninth month of the accounting period. If the total amount to be paid exceeds EUR 2,000, the instalments are due monthly (due date is 23rd of each month). Tax authorities may, without application, levy or increase advance taxes within two months from the end of the fiscal year. Decrease or abolishment of advance tax payments may be levied by the tax authorities (by or without taxpayer’s application) until tax assessment has been completed.
France (Last reviewed 18 March 2024)
Regarding FYs which end on 31 December, by end of May of the following year.	Regarding FYs which end on 31 December, on 15 May of the following year.	By way of four instalments (i.e. which have to be filed and paid on 15 March, 15 June, 15 September, and 15 December for FYs which end on 31 December).
Gabon (Last reviewed 04 March 2024)
30 April	30 April	Two instalments due on 30 November and 30 January.
Georgia (Last reviewed 20 June 2024)
CIT returns should be submitted on monthly basis by the 15th day following the month when the taxable transaction took place.	CIT is due on a monthly basis by the 15th day following the month when the taxable transaction took place.	CIT is due on a monthly basis by the 15th day following the month when the taxable transaction took place.
Germany (Last reviewed 27 June 2024)
31 July (if the taxpayer instructs a professional tax adviser, the deadline is extended to the end of February of the following year). For tax years 2019 to 2024, filing deadlines have been extended due to the COVID-19 pandemic.	As stated on the assessment notice.	Quarterly instalments due on the tenth day of March, June, September, and December.
Ghana (Last reviewed 03 December 2024)
Not later than four months after the end of the financial year.	Final payment is due at the time of filing the annual CIT return.	Equal quarterly instalments due on or before the last day of the third, sixth, ninth, and 12th months of the basis period.
Gibraltar (Last reviewed 25 September 2024)
CIT returns are due nine months after the date of the company's financial year end.	The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).	Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
Greece (Last reviewed 05 September 2024)
Last day of the sixth month following the end of the tax year.	December (assuming that the financial year ends on 31 December of the previous year and that the tax is paid in instalments).	Six equal monthly instalments.
Greenland (Last reviewed 02 December 2024)
No later than four months following the end of the income year, meaning 1 May for companies using the calendar year as the income year. However, this is postponed to 15 June if the company files via the official web portal.	20 November of the following year.	NA
Guatemala (Last reviewed 12 December 2024)
31 March under both regimes.	System on earnings: Balance is due upon filing the return (31 March); Simplified optional system: There is no final payment, just a balance of withholdings made through the year.	System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month.
Guernsey, Channel Islands (Last reviewed 18 December 2024)
Year of charge 2023: 31 January 2025; Year of charge 2024: 30 November 2025; Year of charge 2025 onwards: 30 November	Within 30 days of the final assessment issued by the Revenue Service.	Four instalments due by the 15th day after the end of the relevant quarter in the year of charge (i.e. 15 April, 15 July, 15 October, and 15 January).
Guyana (Last reviewed 14 October 2024)
30 April	30 April	15 March, 15 June, 15 September, and 15 December
Honduras (Last reviewed 18 July 2024)
30 April	30 April	Advance tax payments are payable each quarter.
Hong Kong SAR (Last reviewed 28 June 2024)
Tax returns are issued on the first working day of April each year. The filing due date is usually within a month from the issue date of the return. Extension is available for certain companies (e.g. for companies with an accounting year end date of 31 December, the filing due date is normally extended to 15 August of the year in which the return is issued) and in certain circumstances (e.g. e-filing).	For companies with an accounting year end date of 31 December, the final tax payment for a given tax year is usually due in November of the year in which the return is issued.	For companies with an accounting year end date of 31 December, the provisional tax payments for a given tax year are to be paid in two instalments, which are usually due in November of the current year and January of the next year.
Hungary (Last reviewed 15 July 2024)
The last day of the fifth month following the last day of the financial year (31 May for a calendar year taxpayer).	The last day of the fifth month following the last day of the financial year (31 May for a calendar year taxpayer).	Paid quarterly or monthly.
Iceland (Last reviewed 05 September 2024)
31 May	1 November and 1 December	Advance tax is due on the first day of every month, except January and October.
India (Last reviewed 17 December 2024)
31 October of succeeding tax year. 30 November of succeeding tax year if the corporation has international transactions with associate affiliates/specified domestic transactions.	Before submission of return of income.	Estimated tax is due in quarterly instalments payable before the 15th day of each quarter of tax year (i.e. 15 June [15%], 15 September [45%], 15 December [75%], 15 March [100%]).
Indonesia (Last reviewed 27 June 2024)
The end of the fourth month after the book year-end.	Anytime prior to the submission of the CIT return.	Monthly, by the 15th day of following month.
Iraq (Last reviewed 18 July 2024)
31 May	Within 3 days from the assessment date.	NA
Ireland (Last reviewed 17 July 2024)
Within nine months after the end of the tax accounting period.	Within nine months after the end of the tax accounting period.	Small companies: first instalment is due 31 days before the end of the tax accounting period, and final instalment is due when the tax return is filed; Large companies: first instalment is due six months from the start of the tax accounting period, second instalment is due 31 days before the end of the tax accounting period, and final instalment is due when the CIT return for the period is filed. No later than the 23rd day of the month.
Isle of Man (Last reviewed 30 July 2024)
One year and one day following the end of an accounting period.	One year and one day following the end of an accounting period.	NA
Israel (Last reviewed 17 September 2024)
Within five months after the end of the tax year.	If the balance due is paid by the end of the first month following the end of the tax year, the taxpayer should receive a full exemption from any interest and linkage differentials.	Taxpayers are required to pay monthly tax advances by the 15th of each month. There are 12 monthly advance payments based on a fixed percentage of the company's turnover or there are ten monthly payments beginning in the second month of the company's tax year based on the previous year's tax assessment.
Italy (Last reviewed 12 July 2024)
By the end of the 10th month after the tax year-end.	The last day of the sixth month following the tax year-end.	Advance payment: 1) 40% by the last day of the sixth month following the tax year-end, 2) 60% by the end of the 11th month following the tax year-end.
Ivory Coast (Côte d'Ivoire) (Last reviewed 20 November 2024)
30 June for companies subject to audit requirements; 30 May for other entities.	September following the end of the fiscal year (exact date depends on sector of activity and taxpayer's office).	April and June following the end of the fiscal year (exact dates depend on sector of activity and taxpayer's office).
Jamaica (Last reviewed 02 August 2024)
15 March, following the calendar year of assessment.	15 March, following the calendar year of assessment.	Quarterly instalments due 15 March, 15 June, 15 September, and 15 December in the year of assessment.
Japan (Last reviewed 09 July 2024)
Within two months after the end of company's annual accounting period.	Within two months after the end of company's annual accounting period.	Within two months after the end of the sixth month of the corporation's accounting period.
Jersey, Channel Islands (Last reviewed 22 July 2024)
For companies and partnerships: Midnight on 30 November following the year of assessment with effect from the 2022 year of assessment (filing November 2023).	30 September for large remitters and 30 November for all other companies (in the year following the year of assessment).	The first instalment payment is due by 31 March for large remitters and 31 May for all other companies (in the year following the year of assessment).
Jordan (Last reviewed 03 June 2024)
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.
Kazakhstan (Last reviewed 02 December 2024)
31 March	10 April	25th day of each month.
Kenya (Last reviewed 11 July 2024)
Within six months following a company’s financial year end.	Within four months of the company’s financial year end.	Instalment tax payments of 25% each must be made during the year on the 20th day of the 4th, 6th, 9th, and 12th month of the company’s financial year.
Korea, Republic of (Last reviewed 13 June 2024)
Interim tax return: within two months from the end of the interim six-month period; Annual tax return: within three months from the end of the fiscal year.	Along with the filing of the returns (payment in instalments is allowed in case of election).	NA
Kosovo (Last reviewed 22 January 2024)
31 March	31 March	15 April, 15 July, 15 October, and 15 January
Kuwait (Last reviewed 14 August 2024)
Before or on the 15th day of the fourth month following the end of the taxable period (see Kuwait's Corporate summary for a description of available extensions).	Tax due per the tax declaration may be settled in full along with the tax declaration or in four equal instalments. Any additional tax liability imposed through the tax assessment is required to be settled within 30 days from the date of the tax assessment letter.	The Kuwait Tax Law does not provide for estimated tax payments.
Kyrgyzstan (Last reviewed 25 July 2024)
1 March	1 March of the year following the reporting year.	CIT advance payments are due by the 20th day of the second month following the reporting quarter (only for first, second, and third quarters).
Lao PDR (Last reviewed 20 August 2024)
20 January of the following year.	Half year is before 20 July and year-end is before 20 January of the following year.	Due on 20 July and 20 January of following year in advance (previously payable quarterly in advance on 10 April, 10 July, 10 October, and 10 January of following year)
Latvia (Last reviewed 01 July 2024)
Taxable period is one month. If a taxpayer is allowed to book supporting documents quarterly, the tax period is a quarter. If tax base arises, tax return should be filed each month (quarter) on or before the 20th day of the following period.	If a tax base arises, the calculated tax should be paid each month on or before the 23rd day of the following tax period.	There are no estimated CIT payments.
Lebanon (Last reviewed 19 July 2024)
31 March for artificial persons (entities); 31 May for capital companies.	31 March for artificial persons (entities); 31 May for capital companies.	NA
Libya (Last reviewed 01 December 2024)
Within four months of its year-end or one month of its audit report, whichever is earlier.	The final quarterly payment due date after assessment.	CIT is payable quarterly, on 10 June, 10 September, 10 December, and 10 March after assessment.
Liechtenstein (Last reviewed 09 June 2024)
1 July (extension is possible)	Within 30 days of receipt of the assessment.	Normally, no CIT estimated payments are due. Exception: if the filing date is extended beyond 30 June, a provisional invoice based on the last assessment will be delivered.
Lithuania (Last reviewed 08 August 2024)
By the 15th day of the sixth month of the following tax period.	By the 15th day of the sixth month of the following tax period.	The advance CIT must be paid no later than the 15th day of the last month of the respective quarter.
Luxembourg (Last reviewed 22 August 2024)
31 December of the following year.	By the end of the month that follows the month of tax assessment receipt.	Quarterly instalments.
Macau SAR (Last reviewed 18 December 2024)
Group B: 31 March; Group A: 30 June.	The final CIT payment will be due in around a month's time after the issuance of the final tax assessment by the Macau Finance Bureau.	Tax is payable in two equal instalments in September and November, unless the amount is not more than MOP 3,000, in which case the payment will be requested in one lump sum amount in September.
Madagascar (Last reviewed 17 September 2024)
For companies whose financial year ends at 31 December: 15 May; For companies whose financial year ends at 30 June: 15 November; For all other financial year-ends: within four months.	For companies whose financial year ends at 31 December: balance is due before 15 May; For companies whose financial year ends at 30 June: balance is due before 15 November; For all other financial year-ends: balance is due within four months.	Tax is payable bi-monthly in provisional instalments.
Malawi (Last reviewed 17 September 2024)
Within 180 days after the end of the financial year.	Upon submission of an income tax return (i.e. within 180 days after the end of the financial year).	CIT estimated payments are due quarterly and payable by the 25th day of the month following the end of the quarter.
Malaysia (Last reviewed 13 December 2024)
Within seven months from the date of closing of accounts.	Last day on expiry of seven months from the date upon which the accounts are closed.	Advance tax is paid by 12 monthly instalments.
Malta (Last reviewed 24 September 2024)
On the later of nine months from the end of the accounting period or 31 March following the year of assessment (although the Maltese Revenue authorities typically extend this deadline by one or two months in case of electronic submissions).	Together with the deadline for the submission of the tax return (the extension in case of electronic submission does not apply for the tax payment).	Generally tax on account (provisional tax) is paid every four months: 30 April, 31 August, and 21 December. However, there are certain exceptions to this whereby the tax payments due date may be deferred.
Mauritania (Last reviewed 18 July 2024)
31 March of the following year.	30 September of the following year.	CIT due for a year is paid in the following year in three instalments: (i) The first payment: Before 31 March, 40% of CIT due. (ii) The second payment: Before 30 June, 30% of CIT due. (iii) The third payment: Before 30 September, the balance of CIT due.
Mauritius (Last reviewed 16 December 2024)
Within six months of the financial year-end.	Within six months of the financial year-end.	Payable quarterly in advance within three months after the end of the Advance Payment System (APS) quarter.
Mexico (Last reviewed 26 July 2024)
31 March	31 March	Estimated payments of CIT are due by the 17th day of each month.
Moldova (Last reviewed 09 July 2024)
25th day of the third month following the end of the tax period (e.g. 25 March following the reporting year for companies for which the tax period is the calendar year).	Generally, 25th day of the third month following the end of the tax period (e.g. 25 March following the reporting year for companies for which the tax period is the calendar year).	No later than the 25th day of each three months of the current tax period, amounts equal to 25% of either the total estimated value of the CIT due for the current fiscal period or the total value of the calculated CIT for the previous fiscal period.
Mongolia (Last reviewed 24 July 2024)
Quarterly/semi-annually (depending on income) by the 20th day of the month following the end of respective period and annually by 10 February of the following year.	Quarterly/semi-annually (depending on income) by the 20th day of the month following the end of the respective period and annually by 10 February of the following year.	Tax is paid in advance by the 25th day of each month.
Montenegro (Last reviewed 12 June 2024)
End of March	End of March	Paid in 12 equal monthly instalments.
Morocco (Last reviewed 26 July 2024)
Within three months following the closing of the fiscal year.	Within three months following the closing of the fiscal year.	Payment of tax is made during the fiscal year by way of four equal instalments.
Mozambique (Last reviewed 13 August 2024)
Last working day of May.	Last working day of May.	Three advance payments (based on 80% of the preceding tax year’s CIT), due in May, July, and September.
Myanmar (Last reviewed 19 July 2024)
Within three months from the end of the financial year.	Under the TAL 2019 (effective from 1st October 2019), the date for settling the final tax liability is within 21 days of the notice issued by the IRD. If the taxpayer does not pay tax due within 21 days of the notice, the taxpayer will be regarded as a defaulter.	Advance payments are made in quarterly instalments.
Namibia, Republic of (Last reviewed 17 December 2024)
Within seven months after the financial year-end of the company.	Within seven months after the financial year-end of the company.	First payment: Within six months from the commencement of the respective tax year. Second payment: On/before the last day of the respective tax year.
Netherlands (Last reviewed 28 November 2024)
Generally five months after the end of the company’s fiscal year.	Tax is due within six weeks of the date of the assessment.	In principle, within six weeks, but the taxpayer may choose to pay in monthly instalments.
New Caledonia (Last reviewed 16 April 2024)
Four months after the end of the fiscal year (30 April for calendar year taxpayers).	Four months after the end of the fiscal year (30 April for calendar year taxpayers).	Two instalments payable by the end of the 7th and 11th months of the fiscal year.
New Zealand (Last reviewed 20 December 2024)
7 July (for 1 October - 31 March balance dates). For balance dates between 1 April - 30 September, the due date is the seventh day of the fourth month following balance date. The filing date for taxpayers linked to a tax agent is extended to 31 March of the following year, regardless of balance date.	7 February (for 31 March - 30 September balance dates). For other balance dates, terminal tax payments are generally due on the seventh day of the 11th month following balance date. The terminal tax due date is extended by two months for taxpayers linked to a tax agent.	Under the standard method, provisional tax payments are generally due in three instalments: (i) 28th day of seventh month before balance date. (ii) 28th day of the third month before balance date. (iii) 28th day of the month following balance date.
Nicaragua (Last reviewed 19 December 2024)
Within the following two months after the fiscal year-end.	Within the following two months after the fiscal year-end.	Monthly advance payments.
Nigeria (Last reviewed 16 September 2024)
Within six months of the financial year-end. For new companies it is the earlier of six months from its first accounting period or 18 months from incorporation.	On or before the due date for filing.	On or before the due date for filing.
North Macedonia (Last reviewed 19 July 2024)
The due date for the CIT return is the end of February or, if filled electronically, 15 March following the calendar year. The due date for the CIT return on distributed profit arising from FY 2009 to FY 2013 is the date of profit distribution. The due date for CIT return on reinvested profit is 30 days as of the date the conditions for the incentive are no longer satisfied by the taxpayer. The due date for CIT return on revaluation reserves is the date of their transfer into accumulated profit.	The payment of CIT is due within 30 days as of the dead-line for submission of the tax return. The payment of CIT on distributed profit arising from FY 2009 to FY 2013 is due at the moment of profit distribution. The due date for payment of CIT on reinvested profit is 30 days as of the date the conditions for the incentive are no longer satisfied by the taxpayer. The due date for payment of CIT on revaluation reserves is the date of their transfer into accumulated profit.	Monthly CIT advance payments are due during the year, within 15 days as of the end of each month.
Norway (Last reviewed 01 July 2024)
The end of May in the year following the financial year (end of April under the petroleum tax regime). Additional requirements may apply for specific business sectors, such as hydro power production.	Tax arrears must be paid within three weeks after the assessment has been made public.	15 February and 15 April in the year following the income year.
Oman (Last reviewed 11 July 2024)
Within four months from the end of accounting period.	Along with the final tax return (i.e. within four months of the end of the accounting period).	No estimated tax payments (i.e. single tax return and single payment due date).
Pakistan (Last reviewed 18 December 2024)
31 December for companies with financial year end 30 June, and 30 September for companies with financial year end 31 December.	31 December for companies with financial year end 30 June, and 30 September for companies with financial year end 31 December.	Quarterly instalments on or before 25 September, 25 December, 25 March, and 15 June.
Palestinian territories (Last reviewed 23 July 2024)
30 April of the next year.	30 April of the next year.	End of each quarter (equal instalments).
Panama (Last reviewed 26 July 2024)
Three months after the end of the fiscal year.	Tax must be paid no later than three months after closing of the corresponding accounting period.	Six, nine, and 12 months after the end of the taxable year.
Papua New Guinea (Last reviewed 13 August 2024)
28 February following the year of income (usually a calendar year) to which the return relates; However, under most tax agent lodgement programs, taxable returns are due six months from the taxpayer's year-end, and non-taxable returns are due seven months from the taxpayer's year-end.	Within 30 days of the date of service of the notice of assessment.	Three equal instalments by 120, 210, and 300 days of the commencement of an income year.
Paraguay (Last reviewed 31 May 2024)
By the fourth month following the end of the fiscal year.	On varying days in the fourth month following the end of the fiscal year (depending on taxpayer ID number).	May, July, September, and November.
Peru (Last reviewed 24 July 2024)
First week of April.	First week of April.	12 monthly instalments.
Philippines (Last reviewed 01 August 2024)
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.	On the 15th day of the fourth month following the close of the taxable year.	Quarterly instalments paid within 60 days after each quarter.
Poland (Last reviewed 22 July 2024)
Within three months following the end of the tax year.	Within three months following the end of the tax year.	Monthly instalments paid by the 20th day of the following month.
Portugal (Last reviewed 21 July 2024)
Last day of the fifth month following the end of the tax year.	Last day of the fifth month following the end of the tax year.	Three instalments due in July, September, and December (if the tax year corresponds to the calendar year). Last instalment can be waived under certain conditions.
Puerto Rico (Last reviewed 10 November 2023)
Regular Corporation - By the 15th day of the fourth month following the close of its tax year. Exempt Business - By the 15th day of the sixth month following the close of its tax year. Pass-through Entity - By the last day of the third month following the close of its tax year.	Regular Corporation - By the 15th day of the fourth month following the close of its tax year. Exempt Business - By the 15th day of the sixth month following the close of its tax year. Pass-through Entity - By the last day of the third month following the close of its tax year.	Regular Corporation - Equal instalments on the 15th day of the fourth, sixth, ninth, and 12th month of the taxable year of the corporation. Exempt Business - The first and second instalments can be paid jointly on the 15th day of the sixth month of the taxable year of the corporation. Pass-through Entity- Equal instalments on the 15th day of the fourth, sixth, ninth, and 12th month of the taxable year of the corporation.
Qatar (Last reviewed 03 April 2024)
Within four months from the end of a company's accounting period.	Within four months from the end of a company's accounting period.	NA
Romania (Last reviewed 25 April 2024)
The annual CIT return is due by 25 March of the following year if the fiscal year equals the calendar year; for the cases where the fiscal year is different than the calendar year, the annual CIT return is due by the 25th day of the third month after the end of the company’s fiscal year. Quarterly CIT returns are submitted by the 25th day of the month following the first, second, and third quarters. For the period 2021 - 2025, the deadline for submitting the annual CIT return is 25 June of the following year, or the 25th day of the sixth month following the end of the amended fiscal year.	The final CIT payment is generally due on the 25th day of the third month after the end of the company’s fiscal year. For the period 2021 - 2025, the final CIT is due by 25 June of the following year, or by the 25th day of the sixth month following the end of the amended fiscal year.	Quarterly instalments are due by the 25th day of the first month following the first, second, and third quarters.
Rwanda (Last reviewed 20 July 2024)
The annual tax return/declaration must be filed within three months after the tax period.	Within three months after the tax period.	Advance CIT is payable in three instalments. Tax payments are due on 30 June, 30 September, and 31 December (or by the sixth, ninth, and 12th month of the tax period).
Saint Lucia (Last reviewed 28 August 2024)
Within three months of the company’s fiscal year-end.	Within three months of the company’s fiscal year-end.	Tax is payable in three instalments on 25 March, 25 June, and 25 September.
Saudi Arabia (Last reviewed 21 July 2024)
Within 120 days after the taxpayer’s year-end.	Within 120 days after the taxpayer’s year-end.	Three equal advance tax payments are to be made on the last day of the sixth, ninth, and 12th months of the current tax year (based on last year income tax due and specific formula).
Senegal (Last reviewed 19 July 2024)
30 April	15 June	Two instalments (each equal to one-third of the previous year’s tax) by 15 February and 30 April.
Serbia (Last reviewed 12 June 2024)
Within 180 days from the end of the tax year	Within 180 days from the end of the tax year	Monthly advance instalments to be paid by the 15th day of the following month for the prior calendar month.
Singapore (Last reviewed 30 May 2024)
30 November	Within one month after the service of the notice of assessment.	An estimate of chargeable income must be submitted within three months from the company's financial year-end. The estimated tax is then payable within one month from the service of the notice of assessment or in instalments in accordance with an instalment payment plan.
Slovak Republic (Last reviewed 16 October 2024)
Within three months following the fiscal year-end. Extension of up to additional six months possible if conditions met.	Within three months following the fiscal year-end. Extension of up to additional six months possible if conditions met.	Advance payments of CIT must be paid monthly or quarterly during the current tax period.
Slovenia (Last reviewed 12 July 2024)
By the end of the third month following the end of the tax year.	CIT payments are due within 30 days of the (final) tax return submission.	Monthly or quarterly instalments.
South Africa (Last reviewed 11 December 2024)
Within one year from the end of the company’s tax year.	Within six months after the end of the company's tax year.	Advance payment is to be made twice a year, first during the first six months of the company's tax year and second before the end of the year.
Spain (Last reviewed 30 June 2024)
Within 25 calendar days following the six months subsequent to the end of the tax year.	Within 25 calendar days following the six months subsequent to the end of the tax year.	Three advance payments of the annual tax payment must be made during the first 20 calendar days of April, October, and December.
Sweden (Last reviewed 06 September 2024)
The due date depends on the month in which the financial year ends (1 July for calendar year taxpayers).	90 days after the assessment has been made.	Monthly instalments.
Switzerland (Last reviewed 28 June 2024)
The due date varies from canton to canton (usually between six and nine months after the close of the business year).	The due date varies from canton to canton.	Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.
Taiwan (Last reviewed 19 August 2024)
No later than the fifth month after the end of the tax year.	No later than the fifth month after the end of the tax year.	CIT estimated payment should be made in the ninth month of the enterprise’s fiscal year.
Tajikistan (Last reviewed 12 June 2024)
1 April of the year following the reporting year	10 April of year following the reporting year	Advance payment is due on the 15th day of the month following the reporting month
Tanzania (Last reviewed 26 September 2024)
In general: Within six months from the end of the accounting period. Public sector entities: Within nine months from the end of the accounting period.	In general: Within six months from the end of the accounting period. Public sector entities: Within nine months from the end of the accounting period.	Four equal instalments to be paid not later than three months, six months, nine months, and 12 months from the beginning of the accounting period.
Thailand (Last reviewed 16 October 2024)
Within 150 days from the closing date of the accounting period.	Within 150 days from the closing date of the accounting period.	Within two months after the end of the first six months of the accounting period.
Timor-Leste (Last reviewed 23 July 2024)
Last day of the third month following the year-end.	Last day of the third month following the year-end.	NA
Trinidad and Tobago (Last reviewed 17 September 2024)
The taxpayer is required to file a tax return with the Board of Inland Revenue (BIR) by 30 April following the end of the fiscal period. There is an automatic six month extension to 31 October.	Any balance of tax due is payable on or before 30 April of the following year.	Corporation tax is payable quarterly in advance on 31 March, 30 June, 30 September, and 31 December.
Tunisia (Last reviewed 13 December 2024)
25 March; 25 June for public liability companies and private liability companies subject to statutory audit.	25 March or 25 June, depending on the due date of filing tax return.	28 June, 28 September, and 28 December.
Turkey (Last reviewed 02 May 2024)
30th day of the fourth month following the fiscal year-end.	End of the month in which the tax return is due (i.e. by the end of April for companies using the calendar year).	Advance quarterly tax is due on the 17th day of the second month following each quarter.
Turkmenistan (Last reviewed 02 July 2024)
Return is filed quarterly within the month following the reporting quarter.	Final payments upon results of the first quarter, first half-year, nine months, and tax year are made within five days from the reporting deadlines.	Advance payment is made before the 25th day of each month.
Uganda (Last reviewed 20 September 2024)
By the sixth month after the end of the accounting year.	By the sixth month after the end of the accounting year.	Two equal instalments are due in the sixth and the 12th month of the accounting period.
Ukraine (Last reviewed 28 June 2024)
Quarterly returns are due within 40 calendar days following the last day of the reporting quarter, but the deadline for submitting a fourth quarter CIT returns (on a quarterly reporting period basis) is 60 calendar days after the reporting year end. Annual returns (on a year reporting period basis) are due within 60 calendar days following the last day of the reporting year.	Taxes payable assessed on the basis of tax returns are due within ten calendar days following the deadline for filing the relevant tax returns.	NA
United Arab Emirates (Last reviewed 24 July 2024)
Under the UAE CT Law, all taxable persons are required to file a corporate tax return within nine months from the end of the relevant tax period.	Under the UAE CT Law, all taxable persons are required to pay corporate tax within nine months from the end of the relevant tax period.	Under the UAE CT Law, there is no requirement of estimated/advance tax payments.
United Kingdom (Last reviewed 08 July 2024)
The tax return needs to be filed within one year from the end of the accounting period.	Varies according to the size of the company making the payment. See the UK Corporate summary for more information.	Varies according to the size of the company making the payment. See the UK Corporate summary for more information.
United States (Last reviewed 13 August 2024)
15 April	By the 15th day of the 12th month of the tax year.	Four equal estimated payments are due throughout the year, on the 15th day of the fourth, sixth, ninth, and 12th months of the tax year.
Uruguay (Last reviewed 02 September 2024)
By the end of the fourth month following the date of the fiscal year-end.	By the end of the fourth month following the date of the fiscal year-end.	Tax is paid monthly by way of advance payments.
Uzbekistan, Republic of (Last reviewed 08 August 2024)
Quarterly: By the 20th day of the month following the reporting quarter; Annually: By 1 March of the year following the tax reporting year.	By the 20th day of the month following the reporting quarter. By 1 March of the year following the tax reporting year.	Advance payments are made by taxpayers with annual turnover exceeding UZS 10 billion before the 23rd day each month. The advance payment amounts are calculated by the tax authorities.
Venezuela (Last reviewed 29 June 2024)
Within three months following the end of the tax year or the date established in the payment calendar in case of special taxpayers.	Within three months following the end of the tax year or the date established in the payment calendar in case of special taxpayers.	Advance tax is paid in six equal instalments at consecutive monthly intervals. In case of special taxpayers, advanced periodical payments must be remitted during the year.
Vietnam (Last reviewed 22 August 2024)
For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.	The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).	Quarterly payments must be made no later than the 30th day of the next quarter.
Zambia (Last reviewed 17 May 2024)
21 June following the end of the tax year for online submissions. 5 June for manual submissions.	21 June following the end of the tax year.	Four instalments by 10 April, 10 July, 10 October, and 10 January.
Zimbabwe (Last reviewed 20 November 2024)
30 April	25 December (of current year)	First payment: 25 March; Second payment: 25 June; Third payment: 25 September; Fourth payment: 20 December.

Albania (Last reviewed 05 July 2024)

31 March

15th day of each month or end of each quarter.

Algeria (Last reviewed 31 May 2024)

Before 30 April of the following fiscal year.

Corporate tax is paid before 20 May of each year.

Instalments are due on 20 March, 20 June, and 20 November, equal each to 30% of the CIT of the previous year.

Angola (Last reviewed 18 December 2024)

Last business day of April (companies under the simplified regime) and May (companies under general regime).

Last business day of April (companies under the simplified regime) and May (companies under general regime) of the year following the one to which it applies.

Last business day of August for companies under the general regime.

Argentina (Last reviewed 13 May 2024)

Second week of fifth month after the fiscal year ends.

Instalment payments must be made on a monthly basis, beginning in the first month after the due date of filing of the tax returns. Any payable balance resulting from the annual income tax return must be paid not later than the due date established for filing the return.

Monthly instalments.

Armenia (Last reviewed 17 July 2024)

20 April

20th day of last month of each quarter.

Australia (Last reviewed 16 December 2024)

Generally, 15th day of the seventh month following the end of the income year.

First day of the sixth month following the end of the income year.

Monthly or quarterly.

Austria (Last reviewed 04 July 2024)

Generally: 30 June of the following year;
If submitted by certified tax advisor: Between 1 October of the following year and 31 March of the second following year.

Final settlement is due subsequent to the annual assessment (payment falls due one month after assessment).

Quarterly instalments.

Azerbaijan (Last reviewed 17 September 2024)

31 March

Advance quarterly tax payments by 15th day of the month following the end of the quarter.

Bahrain (Last reviewed 20 March 2024)

The law is silent on the due date for the filing of the final CIT return. However, the initial estimated CIT return should be filed by the 15th day of the third month of the taxable year. Amended estimated CIT returns are filed on a quarterly basis thereafter, unless a final CIT return has been submitted.

15th day of the third month after the end of the taxable year or the date the final CIT return is filed, whichever is later.

12 monthly instalments starting on the 15th day of the fourth month of the taxable year.

Barbados (Last reviewed 28 August 2024)

For companies with fiscal year ending between 1 January and 30 September: 15 March;
For companies with fiscal year ending between 1 October and 31 December: 15 June.

15 March;
15 June

Companies with fiscal year ending between 1 January and 30 September are required to make one instalment on or before 15 September;
Companies with fiscal year ending between 1 October and 31 December are required to make two instalments on or before 15 December and 15 March.
From 1 January 2024, certain companies are required to prepay CIT monthly in an amount equal to one-twelfth of the tax payable on the taxable income for the income year before the preceding income year. These prepayments must be paid no later than the 15th day of each calendar month.

Belgium (Last reviewed 28 August 2024)

The tax return must be filed at the latest on 30 September of the tax year for financial years ending between 31 December of the previous year and the last day of February of the tax year. In other cases, the deadline for filing the tax return is the last day of the seventh month following the end of the financial year. An extension of the deadline is possible in case of serious reasons or force majeure.

In general, within two months following the issue of the assessment notice.

(Optional) quarterly instalments.

Bermuda (Last reviewed 01 April 2024)

NA

Bolivia (Last reviewed 17 September 2024)

120 days after the fiscal year-end.

NA (except for mining companies, which must make advanced payments as regards to the additional income tax).

Bosnia and Herzegovina (Last reviewed 23 August 2024)

Federation of Bosnia and Herzegovina: 30 days after expiry of deadline for submission of annual financial statements;
Republika Srpska and Brčko District: no later than 90 days following the end of the tax year.

Federation of Bosnia and Herzegovina: 20 working days upon submission of tax return;
Republika Srpska and Brčko District: no later than 90 days following the end of the tax year.

Monthly instalments.

Botswana (Last reviewed 19 April 2024)

Within four months after the end of the financial year.

Quarterly instalments.

Brazil (Last reviewed 29 October 2024)

Last working day of July.

Generally, by the last working day of March of the subsequent year (when IRPJ and CSLL are calculated annually). When IRPJ and CSLL calculations are made on a quarterly basis, the taxpayer can pay the taxes in one single quota, by the last working day of the subsequent month to the end of the quarter, or in three instalments, the first one starting from the subsequent month to the end of the quarter.

Normally monthly instalments, but there is an option of quarterly instalment.

Bulgaria (Last reviewed 11 June 2024)

1 March through 30 June of the following year

30 June of the following year

Monthly or quarterly advance instalments.

Cabo Verde (Last reviewed 13 August 2024)

31 May

End of March, July, and November.

Cambodia (Last reviewed 19 September 2024)

Within three months of company's year end.

Monthly (known as Monthly Prepayment of Income Tax)

Cameroon, Republic of (Last reviewed 12 August 2024)

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.

Minimum tax of turnover realised during each month shall be paid to the tax authorities not later than the 15th day of the following month, except where exemption applies.

Canada (Last reviewed 21 June 2024)

Six months after the company's taxation year end.

Generally, two months after the company's taxation year end.

Tax instalments are generally due on the last day of each month.

Cayman Islands (Last reviewed 29 November 2024)

There are no tax filing requirements in the Cayman Islands.

NA

Chad (Last reviewed 12 August 2024)

30 April

15 May

Three equal instalments due on 15 May, 15 August, and 15 November.

Chile (Last reviewed 17 July 2024)

30 April

Monthly advance payments.

China, People's Republic of (Last reviewed 28 June 2024)

For annual CIT filing, within five months following the end of the tax year.
For monthly or quarterly provisional CIT filing, within 15 days following the end of each month/quarter.

Within five months following the end of the tax year.

Quarterly or monthly instalment to be paid within 15 days following the end of each month/quarter.

Colombia (Last reviewed 22 July 2024)

Between April and May, depending on the Tax ID of each taxpayer.

Depending on the type of taxpayer, CIT payment may be due between April and May with the CIT return or in July as a third instalment.

Large taxpayers: Three instalments.
Other taxpayers: Two instalments.

Congo, Democratic Republic of the (Last reviewed 15 October 2024)

30 April

30% before 1 August of the year in which the taxable income is earned;
30% before 1 October of the year in which the taxable income is earned;
20% before 1 December of the year in which the taxable income is earned.

Congo, Republic of (Last reviewed 27 July 2024)

20 May

Quarterly instalments due on 20 February, 20 May, 25 August, and 20 November.

Costa Rica (Last reviewed 04 September 2024)

It varies according to fiscal year end, but it should be on 15 March.

15 March

75% of the amount of the determined payment on account must be divided into three equal instalments, which must be paid successively no later than the last business day of the months of June, September, and December of each year (considering that the recently modified ordinary fiscal period is equal to the calendar year from January 1 to December 31).

Croatia (Last reviewed 28 June 2024)

Within four months of company's year end.

As at the last day of the CIT return submission deadline.

Monthly instalments paid by the end of the month for the previous month.

Cyprus (Last reviewed 17 December 2024)

31 March of the second year following the relevant tax/calendar year.

1 August of the year following the relevant tax/calendar year.

Two equal instalments due on 31 July and 31 December of the relevant tax/calendar year.

Czech Republic (Last reviewed 01 July 2024)

Within three months of the end of the tax period (four months if filed electronically), and within six months for audited entities or entities whose tax return is filed by a registered advisor.

Tax advances are paid semi-annually or quarterly.

Denmark (Last reviewed 17 September 2024)

In general, six months after the end of the accounting year.

20 November in the year following the income year.

Two equal instalments due on 20 March and 20 November. It is further possible to make an additional tax payment by 1 February in the year following the income year.

Dominican Republic (Last reviewed 29 November 2024)

120 days after year-end.

On the 15th day of every month.

Ecuador (Last reviewed 06 September 2024)

Between 9 April and 28 April.

NA (companies are allowed to make voluntary CIT prepayments)

Egypt (Last reviewed 31 July 2024)

Within four months from the end of the financial year.

Taxpayers in Egypt can choose to use an advance payment method. This means they pay 60% of the tax they declared for the previous year (or an estimate for the current year) in three equal installments to the Egyptian Tax Authority. If they opt for this, they don't have to follow the local tax withholding rules on their income (no local withholding tax will be applied on their income).

El Salvador (Last reviewed 20 September 2024)

30 April

During the first ten working days of the following month.

Equatorial Guinea (Last reviewed 07 May 2024)

Within the first four months of the year following the taxable fiscal year.

Within 15 days from the day following the date of receipt of the tax liquidation issued by the Ministry of Finance and Budget.

NA

Estonia (Last reviewed 19 July 2024)

By the tenth day of the month following a taxable distribution or payment.

NA

Eswatini (Last reviewed 15 August 2024)

Within 120 days of 30 June.

Usually given on the tax assessment.

Two instalments: First instalment is due within six months of the company’s financial year-end, and the second instalment is due no later than the last day of the company’s financial year.

Ethiopia (Last reviewed 14 August 2024)

The last day of the fourth month after the end of the tax year period.

On or before the last day of the fourth month after the year-end.

NA

Finland (Last reviewed 17 July 2024)

Within four months from the end of the month during which the accounting period ends.

Taxpayers may apply for amendments to advance taxes levied until tax assessment has been completed (within ten months from the end of the fiscal year).

The due date for the final CIT payment is the 3rd day of the 2nd month after the tax assessment for the year has been completed.

Advance tax payments for companies are collected in two or 12 instalments during the tax year. If the total amount to be paid is not more than EUR 2,000, the instalments are due in the third and the ninth month of the accounting period. If the total amount to be paid exceeds EUR 2,000, the instalments are due monthly (due date is 23rd of each month).

Tax authorities may, without application, levy or increase advance taxes within two months from the end of the fiscal year. Decrease or abolishment of advance tax payments may be levied by the tax authorities (by or without taxpayer’s application) until tax assessment has been completed.

France (Last reviewed 18 March 2024)

Regarding FYs which end on 31 December, by end of May of the following year.

Regarding FYs which end on 31 December, on 15 May of the following year.

By way of four instalments (i.e. which have to be filed and paid on 15 March, 15 June, 15 September, and 15 December for FYs which end on 31 December).

Gabon (Last reviewed 04 March 2024)

30 April

Two instalments due on 30 November and 30 January.

Georgia (Last reviewed 20 June 2024)

CIT returns should be submitted on monthly basis by the 15th day following the month when the taxable transaction took place.

CIT is due on a monthly basis by the 15th day following the month when the taxable transaction took place.

Germany (Last reviewed 27 June 2024)

31 July (if the taxpayer instructs a professional tax adviser, the deadline is extended to the end of February of the following year). For tax years 2019 to 2024, filing deadlines have been extended due to the COVID-19 pandemic.

As stated on the assessment notice.

Quarterly instalments due on the tenth day of March, June, September, and December.

Ghana (Last reviewed 03 December 2024)

Not later than four months after the end of the financial year.

Final payment is due at the time of filing the annual CIT return.

Equal quarterly instalments due on or before the last day of the third, sixth, ninth, and 12th months of the basis period.

Gibraltar (Last reviewed 25 September 2024)

CIT returns are due nine months after the date of the company's financial year end.

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

Greece (Last reviewed 05 September 2024)

Last day of the sixth month following the end of the tax year.

December (assuming that the financial year ends on 31 December of the previous year and that the tax is paid in instalments).

Six equal monthly instalments.

Greenland (Last reviewed 02 December 2024)

No later than four months following the end of the income year, meaning 1 May for companies using the calendar year as the income year. However, this is postponed to 15 June if the company files via the official web portal.

20 November of the following year.

NA

Guatemala (Last reviewed 12 December 2024)

31 March under both regimes.

System on earnings: Balance is due upon filing the return (31 March);
Simplified optional system: There is no final payment, just a balance of withholdings made through the year.

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

Guernsey, Channel Islands (Last reviewed 18 December 2024)

Year of charge 2023: 31 January 2025;
Year of charge 2024: 30 November 2025;
Year of charge 2025 onwards: 30 November

Within 30 days of the final assessment issued by the Revenue Service.

Four instalments due by the 15th day after the end of the relevant quarter in the year of charge (i.e. 15 April, 15 July, 15 October, and 15 January).

Guyana (Last reviewed 14 October 2024)

30 April

15 March, 15 June, 15 September, and 15 December

Honduras (Last reviewed 18 July 2024)

30 April

Advance tax payments are payable each quarter.

Hong Kong SAR (Last reviewed 28 June 2024)

Tax returns are issued on the first working day of April each year. The filing due date is usually within a month from the issue date of the return. Extension is available for certain companies (e.g. for companies with an accounting year end date of 31 December, the filing due date is normally extended to 15 August of the year in which the return is issued) and in certain circumstances (e.g. e-filing).

For companies with an accounting year end date of 31 December, the final tax payment for a given tax year is usually due in November of the year in which the return is issued.

For companies with an accounting year end date of 31 December, the provisional tax payments for a given tax year are to be paid in two instalments, which are usually due in November of the current year and January of the next year.

Hungary (Last reviewed 15 July 2024)

The last day of the fifth month following the last day of the financial year (31 May for a calendar year taxpayer).

Paid quarterly or monthly.

Iceland (Last reviewed 05 September 2024)

31 May

1 November and 1 December

Advance tax is due on the first day of every month, except January and October.

India (Last reviewed 17 December 2024)

31 October of succeeding tax year.

30 November of succeeding tax year if the corporation has international transactions with associate affiliates/specified domestic transactions.

Before submission of return of income.

Estimated tax is due in quarterly instalments payable before the 15th day of each quarter of tax year (i.e. 15 June [15%], 15 September [45%], 15 December [75%], 15 March [100%]).

Indonesia (Last reviewed 27 June 2024)

The end of the fourth month after the book year-end.

Anytime prior to the submission of the CIT return.

Monthly, by the 15th day of following month.

Iraq (Last reviewed 18 July 2024)

31 May

Within 3 days from the assessment date.

NA

Ireland (Last reviewed 17 July 2024)

Within nine months after the end of the tax accounting period.

Small companies: first instalment is due 31 days before the end of the tax accounting period*, and final instalment is due when the tax return is filed;
Large companies: first instalment is due six months from the start of the tax accounting period*, second instalment is due 31 days before the end of the tax accounting period*, and final instalment is due when the CIT return for the period is filed.
* No later than the 23rd day of the month.

Isle of Man (Last reviewed 30 July 2024)

One year and one day following the end of an accounting period.

NA

Israel (Last reviewed 17 September 2024)

Within five months after the end of the tax year.

If the balance due is paid by the end of the first month following the end of the tax year, the taxpayer should receive a full exemption from any interest and linkage differentials.

Taxpayers are required to pay monthly tax advances by the 15th of each month. There are 12 monthly advance payments based on a fixed percentage of the company's turnover or there are ten monthly payments beginning in the second month of the company's tax year based on the previous year's tax assessment.

Italy (Last reviewed 12 July 2024)

By the end of the 10th month after the tax year-end.

The last day of the sixth month following the tax year-end.

Advance payment: 1) 40% by the last day of the sixth month following the tax year-end, 2) 60% by the end of the 11th month following the tax year-end.

Ivory Coast (Côte d'Ivoire) (Last reviewed 20 November 2024)

30 June for companies subject to audit requirements;
30 May for other entities.

September following the end of the fiscal year (exact date depends on sector of activity and taxpayer's office).

April and June following the end of the fiscal year (exact dates depend on sector of activity and taxpayer's office).

Jamaica (Last reviewed 02 August 2024)

15 March, following the calendar year of assessment.

Quarterly instalments due 15 March, 15 June, 15 September, and 15 December in the year of assessment.

Japan (Last reviewed 09 July 2024)

Within two months after the end of company's annual accounting period.

Within two months after the end of the sixth month of the corporation's accounting period.

Jersey, Channel Islands (Last reviewed 22 July 2024)

For companies and partnerships: Midnight on 30 November following the year of assessment with effect from the 2022 year of assessment (filing November 2023).

30 September for large remitters and 30 November for all other companies (in the year following the year of assessment).

The first instalment payment is due by 31 March for large remitters and 31 May for all other companies (in the year following the year of assessment).

Jordan (Last reviewed 03 June 2024)

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.

Kazakhstan (Last reviewed 02 December 2024)

31 March

10 April

25th day of each month.

Kenya (Last reviewed 11 July 2024)

Within six months following a company’s financial year end.

Within four months of the company’s financial year end.

Instalment tax payments of 25% each must be made during the year on the 20th day of the 4th, 6th, 9th, and 12th month of the company’s financial year.

Korea, Republic of (Last reviewed 13 June 2024)

Interim tax return: within two months from the end of the interim six-month period;
Annual tax return: within three months from the end of the fiscal year.

Along with the filing of the returns (payment in instalments is allowed in case of election).

NA

Kosovo (Last reviewed 22 January 2024)

31 March

15 April, 15 July, 15 October, and 15 January

Kuwait (Last reviewed 14 August 2024)

Before or on the 15th day of the fourth month following the end of the taxable period (see Kuwait's Corporate summary for a description of available extensions).

Tax due per the tax declaration may be settled in full along with the tax declaration or in four equal instalments. Any additional tax liability imposed through the tax assessment is required to be settled within 30 days from the date of the tax assessment letter.

The Kuwait Tax Law does not provide for estimated tax payments.

Kyrgyzstan (Last reviewed 25 July 2024)

1 March

1 March of the year following the reporting year.

CIT advance payments are due by the 20th day of the second month following the reporting quarter (only for first, second, and third quarters).

Lao PDR (Last reviewed 20 August 2024)

20 January of the following year.

Half year is before 20 July and year-end is before 20 January of the following year.

Due on 20 July and 20 January of following year in advance (previously payable quarterly in advance on 10 April, 10 July, 10 October, and 10 January of following year)

Latvia (Last reviewed 01 July 2024)

Taxable period is one month. If a taxpayer is allowed to book supporting documents quarterly, the tax period is a quarter. If tax base arises, tax return should be filed each month (quarter) on or before the 20th day of the following period.

If a tax base arises, the calculated tax should be paid each month on or before the 23rd day of the following tax period.

There are no estimated CIT payments.

Lebanon (Last reviewed 19 July 2024)

31 March for artificial persons (entities);
31 May for capital companies.

NA

Libya (Last reviewed 01 December 2024)

Within four months of its year-end or one month of its audit report, whichever is earlier.

The final quarterly payment due date after assessment.

CIT is payable quarterly, on 10 June, 10 September, 10 December, and 10 March after assessment.

Liechtenstein (Last reviewed 09 June 2024)

1 July (extension is possible)

Within 30 days of receipt of the assessment.

Normally, no CIT estimated payments are due. Exception: if the filing date is extended beyond 30 June, a provisional invoice based on the last assessment will be delivered.

Lithuania (Last reviewed 08 August 2024)

By the 15th day of the sixth month of the following tax period.

The advance CIT must be paid no later than the 15th day of the last month of the respective quarter.

Luxembourg (Last reviewed 22 August 2024)

31 December of the following year.

By the end of the month that follows the month of tax assessment receipt.

Quarterly instalments.

Macau SAR (Last reviewed 18 December 2024)

Group B: 31 March;
Group A: 30 June.

The final CIT payment will be due in around a month's time after the issuance of the final tax assessment by the Macau Finance Bureau.

Tax is payable in two equal instalments in September and November, unless the amount is not more than MOP 3,000, in which case the payment will be requested in one lump sum amount in September.

Madagascar (Last reviewed 17 September 2024)

For companies whose financial year ends at 31 December: 15 May;
For companies whose financial year ends at 30 June: 15 November;
For all other financial year-ends: within four months.

For companies whose financial year ends at 31 December: balance is due before 15 May;
For companies whose financial year ends at 30 June: balance is due before 15 November;
For all other financial year-ends: balance is due within four months.

Tax is payable bi-monthly in provisional instalments.

Malawi (Last reviewed 17 September 2024)

Within 180 days after the end of the financial year.

Upon submission of an income tax return (i.e. within 180 days after the end of the financial year).

CIT estimated payments are due quarterly and payable by the 25th day of the month following the end of the quarter.

Malaysia (Last reviewed 13 December 2024)

Within seven months from the date of closing of accounts.

Last day on expiry of seven months from the date upon which the accounts are closed.

Advance tax is paid by 12 monthly instalments.

Malta (Last reviewed 24 September 2024)

On the later of nine months from the end of the accounting period or 31 March following the year of assessment (although the Maltese Revenue authorities typically extend this deadline by one or two months in case of electronic submissions).

Together with the deadline for the submission of the tax return (the extension in case of electronic submission does not apply for the tax payment).

Generally tax on account (provisional tax) is paid every four months: 30 April, 31 August, and 21 December. However, there are certain exceptions to this whereby the tax payments due date may be deferred.

Mauritania (Last reviewed 18 July 2024)

31 March of the following year.

30 September of the following year.

CIT due for a year is paid in the following year in three instalments:
(i) The first payment: Before 31 March, 40% of CIT due.
(ii) The second payment: Before 30 June, 30% of CIT due.
(iii) The third payment: Before 30 September, the balance of CIT due.

Mauritius (Last reviewed 16 December 2024)

Within six months of the financial year-end.

Payable quarterly in advance within three months after the end of the Advance Payment System (APS) quarter.

Mexico (Last reviewed 26 July 2024)

31 March

Estimated payments of CIT are due by the 17th day of each month.

Moldova (Last reviewed 09 July 2024)

25th day of the third month following the end of the tax period (e.g. 25 March following the reporting year for companies for which the tax period is the calendar year).

Generally, 25th day of the third month following the end of the tax period (e.g. 25 March following the reporting year for companies for which the tax period is the calendar year).

No later than the 25th day of each three months of the current tax period, amounts equal to 25% of either the total estimated value of the CIT due for the current fiscal period or the total value of the calculated CIT for the previous fiscal period.

Mongolia (Last reviewed 24 July 2024)

Quarterly/semi-annually (depending on income) by the 20th day of the month following the end of respective period and annually by 10 February of the following year.

Quarterly/semi-annually (depending on income) by the 20th day of the month following the end of the respective period and annually by 10 February of the following year.

Tax is paid in advance by the 25th day of each month.

Montenegro (Last reviewed 12 June 2024)

End of March

Paid in 12 equal monthly instalments.

Morocco (Last reviewed 26 July 2024)

Within three months following the closing of the fiscal year.

Payment of tax is made during the fiscal year by way of four equal instalments.

Mozambique (Last reviewed 13 August 2024)

Last working day of May.

Three advance payments (based on 80% of the preceding tax year’s CIT), due in May, July, and September.

Myanmar (Last reviewed 19 July 2024)

Within three months from the end of the financial year.

Under the TAL 2019 (effective from 1st October 2019), the date for settling the final tax liability is within 21 days of the notice issued by the IRD. If the taxpayer does not pay tax due within 21 days of the notice, the taxpayer will be regarded as a defaulter.

Advance payments are made in quarterly instalments.

Namibia, Republic of (Last reviewed 17 December 2024)

Within seven months after the financial year-end of the company.

First payment: Within six months from the commencement of the respective tax year.
Second payment: On/before the last day of the respective tax year.

Netherlands (Last reviewed 28 November 2024)

Generally five months after the end of the company’s fiscal year.

Tax is due within six weeks of the date of the assessment.

In principle, within six weeks, but the taxpayer may choose to pay in monthly instalments.

New Caledonia (Last reviewed 16 April 2024)

Four months after the end of the fiscal year (30 April for calendar year taxpayers).

Two instalments payable by the end of the 7th and 11th months of the fiscal year.

New Zealand (Last reviewed 20 December 2024)

7 July (for 1 October - 31 March balance dates).
For balance dates between 1 April - 30 September, the due date is the seventh day of the fourth month following balance date.
The filing date for taxpayers linked to a tax agent is extended to 31 March of the following year, regardless of balance date.

7 February (for 31 March - 30 September balance dates).
For other balance dates, terminal tax payments are generally due on the seventh day of the 11th month following balance date.
The terminal tax due date is extended by two months for taxpayers linked to a tax agent.

Under the standard method, provisional tax payments are generally due in three instalments:
(i) 28th day of seventh month before balance date.
(ii) 28th day of the third month before balance date.
(iii) 28th day of the month following balance date.

Nicaragua (Last reviewed 19 December 2024)

Within the following two months after the fiscal year-end.

Monthly advance payments.

Nigeria (Last reviewed 16 September 2024)

Within six months of the financial year-end. For new companies it is the earlier of six months from its first accounting period or 18 months from incorporation.

On or before the due date for filing.

North Macedonia (Last reviewed 19 July 2024)

The due date for the CIT return is the end of February or, if filled electronically, 15 March following the calendar year.
The due date for the CIT return on distributed profit arising from FY 2009 to FY 2013 is the date of profit distribution.
The due date for CIT return on reinvested profit is 30 days as of the date the conditions for the incentive are no longer satisfied by the taxpayer.
The due date for CIT return on revaluation reserves is the date of their transfer into accumulated profit.

The payment of CIT is due within 30 days as of the dead-line for submission of the tax return.
The payment of CIT on distributed profit arising from FY 2009 to FY 2013 is due at the moment of profit distribution.
The due date for payment of CIT on reinvested profit is 30 days as of the date the conditions for the incentive are no longer satisfied by the taxpayer.
The due date for payment of CIT on revaluation reserves is the date of their transfer into accumulated profit.

Monthly CIT advance payments are due during the year, within 15 days as of the end of each month.

Norway (Last reviewed 01 July 2024)

The end of May in the year following the financial year (end of April under the petroleum tax regime). Additional requirements may apply for specific business sectors, such as hydro power production.

Tax arrears must be paid within three weeks after the assessment has been made public.

15 February and 15 April in the year following the income year.

Oman (Last reviewed 11 July 2024)

Within four months from the end of accounting period.

Along with the final tax return (i.e. within four months of the end of the accounting period).

No estimated tax payments (i.e. single tax return and single payment due date).

Pakistan (Last reviewed 18 December 2024)

31 December for companies with financial year end 30 June, and 30 September for companies with financial year end 31 December.

Quarterly instalments on or before 25 September, 25 December, 25 March, and 15 June.

Palestinian territories (Last reviewed 23 July 2024)

30 April of the next year.

End of each quarter (equal instalments).

Panama (Last reviewed 26 July 2024)

Three months after the end of the fiscal year.

Tax must be paid no later than three months after closing of the corresponding accounting period.

Six, nine, and 12 months after the end of the taxable year.

Papua New Guinea (Last reviewed 13 August 2024)

28 February following the year of income (usually a calendar year) to which the return relates;
However, under most tax agent lodgement programs, taxable returns are due six months from the taxpayer's year-end, and non-taxable returns are due seven months from the taxpayer's year-end.

Within 30 days of the date of service of the notice of assessment.

Three equal instalments by 120, 210, and 300 days of the commencement of an income year.

Paraguay (Last reviewed 31 May 2024)

By the fourth month following the end of the fiscal year.

On varying days in the fourth month following the end of the fiscal year (depending on taxpayer ID number).

May, July, September, and November.

Peru (Last reviewed 24 July 2024)

First week of April.

12 monthly instalments.

Philippines (Last reviewed 01 August 2024)

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

On the 15th day of the fourth month following the close of the taxable year.

Quarterly instalments paid within 60 days after each quarter.

Poland (Last reviewed 22 July 2024)

Within three months following the end of the tax year.

Monthly instalments paid by the 20th day of the following month.

Portugal (Last reviewed 21 July 2024)

Last day of the fifth month following the end of the tax year.

Three instalments due in July, September, and December (if the tax year corresponds to the calendar year). Last instalment can be waived under certain conditions.

Puerto Rico (Last reviewed 10 November 2023)

Regular Corporation - By the 15th day of the fourth month following the close of its tax year.
Exempt Business - By the 15th day of the sixth month following the close of its tax year.
Pass-through Entity - By the last day of the third month following the close of its tax year.

Regular Corporation - Equal instalments on the 15th day of the fourth, sixth, ninth, and 12th month of the taxable year of the corporation.
Exempt Business - The first and second instalments can be paid jointly on the 15th day of the sixth month of the taxable year of the corporation.
Pass-through Entity- Equal instalments on the 15th day of the fourth, sixth, ninth, and 12th month of the taxable year of the corporation.

Qatar (Last reviewed 03 April 2024)

Within four months from the end of a company's accounting period.

NA

Romania (Last reviewed 25 April 2024)

The annual CIT return is due by 25 March of the following year if the fiscal year equals the calendar year; for the cases where the fiscal year is different than the calendar year, the annual CIT return is due by the 25th day of the third month after the end of the company’s fiscal year. Quarterly CIT returns are submitted by the 25th day of the month following the first, second, and third quarters. For the period 2021 - 2025, the deadline for submitting the annual CIT return is 25 June of the following year, or the 25th day of the sixth month following the end of the amended fiscal year.

The final CIT payment is generally due on the 25th day of the third month after the end of the company’s fiscal year. For the period 2021 - 2025, the final CIT is due by 25 June of the following year, or by the 25th day of the sixth month following the end of the amended fiscal year.

Quarterly instalments are due by the 25th day of the first month following the first, second, and third quarters.

Rwanda (Last reviewed 20 July 2024)

The annual tax return/declaration must be filed within three months after the tax period.

Within three months after the tax period.

Advance CIT is payable in three instalments. Tax payments are due on 30 June, 30 September, and 31 December (or by the sixth, ninth, and 12th month of the tax period).

Saint Lucia (Last reviewed 28 August 2024)

Within three months of the company’s fiscal year-end.

Tax is payable in three instalments on 25 March, 25 June, and 25 September.

Saudi Arabia (Last reviewed 21 July 2024)

Within 120 days after the taxpayer’s year-end.

Three equal advance tax payments are to be made on the last day of the sixth, ninth, and 12th months of the current tax year (based on last year income tax due and specific formula).

Senegal (Last reviewed 19 July 2024)

30 April

15 June

Two instalments (each equal to one-third of the previous year’s tax) by 15 February and 30 April.

Serbia (Last reviewed 12 June 2024)

Within 180 days from the end of the tax year

Monthly advance instalments to be paid by the 15th day of the following month for the prior calendar month.

Singapore (Last reviewed 30 May 2024)

30 November

Within one month after the service of the notice of assessment.

An estimate of chargeable income must be submitted within three months from the company's financial year-end. The estimated tax is then payable within one month from the service of the notice of assessment or in instalments in accordance with an instalment payment plan.

Slovak Republic (Last reviewed 16 October 2024)

Within three months following the fiscal year-end. Extension of up to additional six months possible if conditions met.

Advance payments of CIT must be paid monthly or quarterly during the current tax period.

Slovenia (Last reviewed 12 July 2024)

By the end of the third month following the end of the tax year.

CIT payments are due within 30 days of the (final) tax return submission.

Monthly or quarterly instalments.

South Africa (Last reviewed 11 December 2024)

Within one year from the end of the company’s tax year.

Within six months after the end of the company's tax year.

Advance payment is to be made twice a year, first during the first six months of the company's tax year and second before the end of the year.

Spain (Last reviewed 30 June 2024)

Within 25 calendar days following the six months subsequent to the end of the tax year.

Three advance payments of the annual tax payment must be made during the first 20 calendar days of April, October, and December.

Sweden (Last reviewed 06 September 2024)

The due date depends on the month in which the financial year ends (1 July for calendar year taxpayers).

90 days after the assessment has been made.

Monthly instalments.

Switzerland (Last reviewed 28 June 2024)

The due date varies from canton to canton (usually between six and nine months after the close of the business year).

The due date varies from canton to canton.

Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.

Taiwan (Last reviewed 19 August 2024)

No later than the fifth month after the end of the tax year.

CIT estimated payment should be made in the ninth month of the enterprise’s fiscal year.

Tajikistan (Last reviewed 12 June 2024)

1 April of the year following the reporting year

10 April of year following the reporting year

Advance payment is due on the 15th day of the month following the reporting month

Tanzania (Last reviewed 26 September 2024)

In general: Within six months from the end of the accounting period.
Public sector entities: Within nine months from the end of the accounting period.

Four equal instalments to be paid not later than three months, six months, nine months, and 12 months from the beginning of the accounting period.

Thailand (Last reviewed 16 October 2024)

Within 150 days from the closing date of the accounting period.

Within two months after the end of the first six months of the accounting period.

Timor-Leste (Last reviewed 23 July 2024)

Last day of the third month following the year-end.

NA

Trinidad and Tobago (Last reviewed 17 September 2024)

The taxpayer is required to file a tax return with the Board of Inland Revenue (BIR) by 30 April following the end of the fiscal period. There is an automatic six month extension to 31 October.

Any balance of tax due is payable on or before 30 April of the following year.

Corporation tax is payable quarterly in advance on 31 March, 30 June, 30 September, and 31 December.

Tunisia (Last reviewed 13 December 2024)

25 March;
25 June for public liability companies and private liability companies subject to statutory audit.

25 March or 25 June, depending on the due date of filing tax return.

28 June, 28 September, and 28 December.

Turkey (Last reviewed 02 May 2024)

30th day of the fourth month following the fiscal year-end.

End of the month in which the tax return is due (i.e. by the end of April for companies using the calendar year).

Advance quarterly tax is due on the 17th day of the second month following each quarter.

Turkmenistan (Last reviewed 02 July 2024)

Return is filed quarterly within the month following the reporting quarter.

Final payments upon results of the first quarter, first half-year, nine months, and tax year are made within five days from the reporting deadlines.

Advance payment is made before the 25th day of each month.

Uganda (Last reviewed 20 September 2024)

By the sixth month after the end of the accounting year.

Two equal instalments are due in the sixth and the 12th month of the accounting period.

Ukraine (Last reviewed 28 June 2024)

Quarterly returns are due within 40 calendar days following the last day of the reporting quarter, but the deadline for submitting a fourth quarter CIT returns (on a quarterly reporting period basis) is 60 calendar days after the reporting year end.
Annual returns (on a year reporting period basis) are due within 60 calendar days following the last day of the reporting year.

Taxes payable assessed on the basis of tax returns are due within ten calendar days following the deadline for filing the relevant tax returns.

NA

United Arab Emirates (Last reviewed 24 July 2024)

Under the UAE CT Law, all taxable persons are required to file a corporate tax return within nine months from the end of the relevant tax period.

Under the UAE CT Law, all taxable persons are required to pay corporate tax within nine months from the end of the relevant tax period.

Under the UAE CT Law, there is no requirement of estimated/advance tax payments.

United Kingdom (Last reviewed 08 July 2024)

The tax return needs to be filed within one year from the end of the accounting period.

Varies according to the size of the company making the payment. See the UK Corporate summary for more information.

United States (Last reviewed 13 August 2024)

15 April

By the 15th day of the 12th month of the tax year.

Four equal estimated payments are due throughout the year, on the 15th day of the fourth, sixth, ninth, and 12th months of the tax year.

Uruguay (Last reviewed 02 September 2024)

By the end of the fourth month following the date of the fiscal year-end.

Tax is paid monthly by way of advance payments.

Uzbekistan, Republic of (Last reviewed 08 August 2024)

Quarterly: By the 20th day of the month following the reporting quarter;
Annually: By 1 March of the year following the tax reporting year.

By the 20th day of the month following the reporting quarter.
By 1 March of the year following the tax reporting year.

Advance payments are made by taxpayers with annual turnover exceeding UZS 10 billion before the 23rd day each month. The advance payment amounts are calculated by the tax authorities.

Venezuela (Last reviewed 29 June 2024)

Within three months following the end of the tax year or the date established in the payment calendar in case of special taxpayers.

Advance tax is paid in six equal instalments at consecutive monthly intervals. In case of special taxpayers, advanced periodical payments must be remitted during the year.

Vietnam (Last reviewed 22 August 2024)

For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.

The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).

Quarterly payments must be made no later than the 30th day of the next quarter.

Zambia (Last reviewed 17 May 2024)

21 June following the end of the tax year for online submissions.

5 June for manual submissions.

21 June following the end of the tax year.

Four instalments by 10 April, 10 July, 10 October, and 10 January.

Zimbabwe (Last reviewed 20 November 2024)

30 April

25 December (of current year)

First payment: 25 March;
Second payment: 25 June;
Third payment: 25 September;
Fourth payment: 20 December.

Quick Charts

Corporate income tax (CIT) due dates

Return and payment due dates for WWTS territories