Quick Charts

Personal income tax (PIT) due dates

Return and payment due dates for WWTS territories


This table provides an overview of PIT return and payment due dates only. See the territory summaries for more detailed information.
PIT return due date PIT final payment due date PIT estimated payment due dates
Albania (Last reviewed 07 February 2020)
30 April 30 April 20th day of the month following the month when the income was received.
Algeria (Last reviewed 01 June 2020)
30 April Upon receipt of tax notification. 20 days following the month of income payment.
Angola (Last reviewed 14 January 2020)
Individuals only deriving employment income are not required to file tax returns, as the employment income tax is withheld at source by their employer.
Self-employed individuals should submit their annual tax return until the end of March, which shall discriminate all the income earned during the previous fiscal year.
Self-employed individuals should pay the final employment income tax when submitting the annual tax return. Monthly PAYE
Argentina (Last reviewed 18 February 2020)
30 June The day following the tax return filing due date. Monthly PAYE
Armenia (Last reviewed 17 January 2020)
For monthly income tax returns: 20th day of the month following the reporting period.

For annual income tax returns: 20 April
For monthly income tax returns: 20th day of the month following the reporting period.

For annual income tax returns: 20 April
20th day of the month following the month when the income was received.
Australia (Last reviewed 20 December 2019)
31 October As stated on the assessment notice. PAYG on a quarterly basis: 28 October, 28 February, 28 April, and 28 July.
Austria (Last reviewed 07 January 2020)
Paper form: 30 April;
Electronic filing: 30 June
Final settlement is due subsequent to the annual assessment (payment falls due one month after assessment). Monthly
Azerbaijan (Last reviewed 11 February 2020)
31 March 31 March 31 March
Bahrain (Last reviewed 08 January 2020)
NA NA NA
Barbados (Last reviewed 16 December 2019)
30 April 30 September PAYE for salaries.
Three instalments of 25% on 15 June, 15 September, and 15 December for income from business or rent.
Belarus (Last reviewed 27 January 2020)
31 March 1 June when paid based on tax returns.
PIT due on employment income is withheld by the employer when paid.
Entrepreneurs make quarterly payments by the 22nd day of the month following the reporting quarter.
There are no estimated tax payments.
Belgium (Last reviewed 11 February 2020)
Income of year X must be reported by the taxpayer in a tax return during year X+1 (tax year). The assessment note is sent by the tax authorities by 30 June of year X+2.
The tax return filing due date falls around June/July for resident tax returns (depending on whether it is sent on paper or online) and around November/December for non-resident tax returns. The exact dates are communicated by the tax authorities and vary each year.
Any tax balance due must be paid to the tax authorities within two months following the sending of the assessment notice. Withholding taxes are retained each month from the employee's gross salary.
In some specific cases, withholding taxes may not be due.
Self employees must normally perform advance payments to avoid paying interest.
Bermuda (Last reviewed 10 February 2020)
NA NA NA
Bolivia (Last reviewed 27 December 2019)
NA for employment income.
Quarterly for investment and other income.
NA NA for employment income.
Quarterly for investment and other income.
Bosnia and Herzegovina (Last reviewed 13 February 2020)
FBiH and RS: 31 March;
BD : 28 February
NP NP
Botswana (Last reviewed 24 January 2020)
30 September NP PAYE
Brazil (Last reviewed 07 January 2020)
Last business day of April Last business day of April By the last working day following the month in which the income is received, credited, or paid, whichever occurs first.
Bulgaria (Last reviewed 04 February 2020)
10 January through 30 April of the following year 30 April of the following year Monthly for employees.
Quarterly or annually for other individual taxpayers.
Cabo Verde (Last reviewed 10 January 2020)
31 March 31 August NP
Cambodia (Last reviewed 08 January 2020)
NA NA PAYE 20 days after the end of the month in which the salaries were paid.
Cameroon, Republic of (Last reviewed 23 January 2020)
15 March 15 March 15th day of the month following the payment of wages/salaries.
Canada (Last reviewed 16 December 2019)
30 April (15 June for self-employed individuals) 30 April If applicable, 15 March, 15 June, 15 September, and 15 December.
Cayman Islands (Last reviewed 07 January 2020)
NA NA NA
Chad (Last reviewed 04 February 2020)
NP NP Monthly
Chile (Last reviewed 29 January 2020)
30 April or 9 May (returns without payment) 30 April Payroll workers: Monthly;
Independent workers: Monthly, but only when invoices are issued.
China, People's Republic of (Last reviewed 30 December 2019)
Resident: Between 1 March and 30 June for annual reconciliation return on comprehensive income. 15th day of the month following the month when other income was received.
Non-resident: 15th day of the month following the month when income was received.
Same as the due date for PIT return. 15th day of the month following the month when the income was received.
Colombia (Last reviewed 05 February 2020)
The exact deadline is determined by the last two digits of the tax ID number of the taxpayer. Tax return deadlines start in August and end in October of the year following the taxable year. The due date for filing the return. NA
Congo, Democratic Republic of the (Last reviewed 29 January 2020)
NA NA PAYE 15 days after the end of the month in which the salaries were paid.
Congo, Republic of (Last reviewed 31 December 2019)
1 March NP PAYE
Costa Rica (Last reviewed 20 December 2019)
NA NA Monthly for employees.
Quarterly for self-employed individuals.
Croatia (Last reviewed 20 February 2020)
End of January or end of February, depending on taxpayer's circumstances. Generally, 15 days from the day of tax assessment receipt. Dependent on the income type and taxpayer's circumstances.
Cyprus (Last reviewed 05 February 2020)
Varies depending on the individual taxpayer's profile. 1 August of the year following the relevant tax year. 31 July of current tax year
Czech Republic (Last reviewed 09 January 2020)
1 April 1 April Generally, monthly for employment income. In other cases, bi-annual or quarterly tax advance payments may be necessary.
Denmark (Last reviewed 19 February 2020)
The tax return must be filed by 1 May or no later than 1 July in the year following the relevant income year. Three instalments with due dates on 1 August, 1 September, and 1 October. NP
Dominican Republic (Last reviewed 08 January 2020)
31 March 31 March Monthly for employment income.
Ecuador (Last reviewed 10 February 2020)
Between 10 March and 28 March Between 10 March and 28 March Monthly withholding for employment income.
For other income, individuals can voluntarily make income tax prepayments.
Egypt (Last reviewed 16 January 2020)
31 March NP Within the 15 days of the subsequent month following the date of payment.
El Salvador (Last reviewed 20 December 2019)
Within four months following the end of the tax period. 30 April Monthly for employment income.
Equatorial Guinea (Last reviewed 26 February 2020)
NP NP Within the first 15 days of the month following the month of payment of the salaries.
Estonia (Last reviewed 03 January 2020)
31 March 1 July NP
Fiji (Last reviewed 27 January 2020)
31 March (unless an extension is granted by the tax office) Final payment (i.e. the balance of actual tax payable) is generally due by the tax return lodgement due date. Individual deriving only one salary, interest, and dividends: PAYE for salaries; interest WHT deducted at source; no tax on dividends.
Individuals deriving income other than the above: Three instalments of 33⅓% each on 30 April, 31 August, and 30 November.
Finland (Last reviewed 29 December 2019)
The due date differs between individuals. The first deadline is in early April in year following the tax year and following three deadlines are in May in year following the tax year. Between August in the year following the tax year and February in year following the tax assessment year. Taxes are, as a basic rule, withheld through payroll processing in Finland and in connection with the salary payout.
France (Last reviewed 16 September 2019)
Mid-May 15 September Two instalments (15 February and 15 May) or monthly instalments (15th day of each month from January to October inclusive).
Gabon (Last reviewed 04 February 2020)
1 March NP The IRPP and the TCTS are withheld monthly by the employer and paid over (before the 15th day of the following month) to the Public Treasury.
Georgia (Last reviewed 15 January 2020)
1 April 1 April An entrepreneur individual has to make estimated payments of PIT amounts proportionally in four instalments (by 15 May, 15 July, 15 September, and 15 December).
Germany (Last reviewed 10 January 2020)
31 July of the year following the tax year. Within one month of the date that the final assessment is issued. Quarterly instalments are due on 10 March, 10 June, 10 September, and 10 December
Ghana (Last reviewed 06 February 2020)
Within four months after the end of a person's basis period. Final payment is due at the time of filing the annual PIT return. Within 15 days after the end of the month for emoluments.
Gibraltar (Last reviewed 12 February 2020)
30 November 30 November PAYE for emoluments.
Two equal instalments on 31 January and 30 June for other income.
Greece (Last reviewed 28 January 2020)
30 June of the following year NP Tax is paid in three instalments, by the end of July, September, and November.
Greenland (Last reviewed 09 January 2020)
1 May Underpayment of tax is payable in three instalments due on 20 September, 20 October, and 20 November. NP
Guatemala (Last reviewed 23 January 2020)
NP NP NP
Guernsey, Channel Islands (Last reviewed 06 January 2020)
30 November Payment is due within 30 days of an assessment being raised by the Income Tax Office following the submission of the tax return. Tax is deducted from wages under the Employees Tax Instalment (ETI) system.
Guyana (Last reviewed 10 February 2020)
30 April 30 April PAYE basis: 14th day of the month following that in which the employment income was paid.
Self-employed: On quarterly basis (1 April, 1 July, 1 October, and 31 December of each year).
Honduras (Last reviewed 10 January 2020)
NP NP Monthly
Hong Kong SAR (Last reviewed 30 December 2019)
Individual tax returns are issued on the first working day of May each year. The filing deadline is usually within a month from the date of issue. Extension is available for taxpayers with tax representatives and in certain circumstances. Usually due in January of the year following the year in which the return is issued. The provisional tax payments for a given tax year are to be paid in two instalments, which are usually due between January and April of the year following the year in which the tax return is issued.
Hungary (Last reviewed 15 January 2020)
20 May following the calendar year of income earning. 20 May following the calendar year of income earning. Tax estimated/advance payments can be due on a monthly basis (by the 12th day of the month following the month of income earning) for Hungarian-source income and quarterly basis (by the 12th day of the month following the quarter of income earning) for non-Hungarian-source income.
Iceland (Last reviewed 05 February 2020)
10 March Any deficit is collected on five due dates each year (first day of July to December). Monthly
India (Last reviewed 14 May 2020)
31 July of the tax year. Final income tax payment shall be made on or before the due date of filing of the income tax return. If the tax payable on estimated income for a tax year is likely to exceed INR 10,000, advance tax need to be paid in quarterly instalments payable before 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 20 December 2019)
The end of the third month after the calendar year-end. The end of the third month after the calendar year-end before filing the tax return. 15th day of the month following the month when the income was received.
Iraq (Last reviewed 24 November 2019)
NA NA PAYE 15 days after the end of the month in which the salaries were paid.
Ireland (Last reviewed 04 February 2020)
31 October (mid-November if filed electronically) following the year-end. 31 October following the year-end. 31 October in that year.
Isle of Man (Last reviewed 09 January 2020)
6 October 6 January Monthly
Israel (Last reviewed 25 January 2020)
30 April NP Withholding taxes in respect of salary payments effected from the 14th day of one month to the 13th day of the following month are payable on the 15th day of that following month.
Self-employed individuals are generally required to make monthly or bimonthly advance tax payments, usually based on a percentage of turnover.
Italy (Last reviewed 14 February 2020)
23 July or 30 November, depending on filing status. 30 June of the following year. 30 June and 30 November of the current year.
Ivory Coast (Côte d'Ivoire) (Last reviewed 13 February 2020)
NP NP Monthly
Jamaica (Last reviewed 01 January 2020)
15 March, annually. 15 March, annually. Quarterly instalments on the 15th day of March, June, September, and December of each tax year.
Japan (Last reviewed 27 December 2019)
15 March 15 March 31 July and 30 November
Jersey, Channel Islands (Last reviewed 07 January 2020)
Paper filing: 31 May
Electronic filing: 31 July
30 November 31 May
Jordan (Last reviewed 12 December 2019)
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 27 December 2019)
31 March Self-assessment: By 10 April of the year following the reporting one.
Payroll withholding: By the 25th day of the month following the month of income payment to the individual.
NA
Kenya (Last reviewed 26 February 2020)
30 June 30 April Four instalments of 25% each (by 20 April , 20 June, 20 September, and 20 December).
Korea, Republic of (Last reviewed 02 December 2019)
31 May 31 May Monthly
Kosovo (Last reviewed 14 February 2020)
31 March 31 March 15th day of the following month.
Kuwait (Last reviewed 12 January 2020)
NA NA NA
Kyrgyzstan (Last reviewed 14 January 2020)
For self-reporting by individual: 1 April of the year following the reporting year.
For reporting by tax agent on behalf of an individual: 20th day of the month following the reporting month.
For self-reporting by individual: Before 1 April of the year following the reporting year.
For reporting by tax agent on behalf of an individual: 20th day of the month following the reporting month.
NA
Lao PDR (Last reviewed 06 February 2020)
Monthly – 20th (previously 10th) day of the following month
Annual – 31 March (previously none)
15 working days from the date of receipt of tax payment form from tax authority (previously none) Payable monthly in advance due on the 20th day of the following month
Latvia (Last reviewed 10 January 2020)
1 June or 1 July, depending on annual income level. 1 June or 1 July, depending on annual income level. 16 June, 16 July, 16 August, 16 September, depending on the tax due.
Lebanon (Last reviewed 09 January 2020)
1 February for business profits subject to deemed profit basis. 1 February for business profits subject to deemed profit basis. For employment tax, the employer should remit the withheld tax on a quarterly basis during the first 15 days of the month following the end of the quarter.
Libya (Last reviewed 22 November 2019)
NP NP 60 days (plus 15 days grace period) after the month-end.
Liechtenstein (Last reviewed 20 December 2019)
15 April Final tax payments are due within 30 days after having received the final tax assessment by the tax authorities. NP
Lithuania (Last reviewed 04 February 2020)
1 May (for annual PIT return) 1 May (for annual PIT return) Monthly withholding
Luxembourg (Last reviewed 16 January 2020)
31 March NP Quarterly
Macau SAR (Last reviewed 13 January 2020)
End of February NP PAYE system: Before the 15th day of the month following the quarter-end.
Madagascar (Last reviewed 04 February 2020)
31 March for small individual busninesses, and within 15 days of the fourth month of the end of the financial year for other businesses. 31 March for small individual busninesses, and within 15 days of the fourth month of the end of the financial year for other businesses. Payment of IRSA must be done before the 15th day of each month.
Malawi (Last reviewed 04 March 2020)
Within 180 days after the end of the financial year. Within 180 days after the end of the financial year. PAYE is payable on a montly basis.
For business income, provisional tax is paid on a quarterly basis.
Malaysia (Last reviewed 13 January 2020)
30 April (without business income) and 30 June (with business income) 30 April (without business income) and 30 June (with business income) Taxes are collected from employees through compulsory monthly deductions from remuneration by the 15th day of the following month.
Malta (Last reviewed 28 February 2020)
By the end of June. By the end of June. Provisional tax payments are divided into three instalments: 30 April (20%), 31 August (30%), and 21 December (50%). It should, however, be noted that the percentages may vary across the different months depending on the financial year-end of the company.
Mauritius (Last reviewed 14 January 2020)
Three months after the year ended 30 June (i.e. 30 September) 30 September For employees, Pay As You Earn (PAYE) is deducted by the employer on wages and salaries as well as other benefits.
Self-employed individuals must pay tax on their business income on a quarterly basis if their gross income exceeds MUR 4 million.
Mexico (Last reviewed 21 January 2020)
30 April 30 April The payment is due by the 17th day of the following month in which the income is received.
Moldova (Last reviewed 14 February 2020)
30 April 30 April NA
Mongolia (Last reviewed 30 December 2019)
The tax agent (i.e. employer) filing: Quarterly return by the 20th day of the month following the end of each quarter and annual return by 15 February of the following year.
Individuals: Annual return by 15 February of the following year.
The tax agent (i.e. employer) should transfer the tax withheld from a taxpayer’s income to the budget by the tenth day of the following month.
Individuals: Annual payment by 15 February of the following year.
The tax agent (i.e. employer) should transfer the tax withheld from a taxpayer’s income to the budget by the tenth day of the following month.
Montenegro (Last reviewed 13 February 2020)
30 April 30 April NP
Morocco (Last reviewed 06 September 2019)
28 February NP NP
Mozambique (Last reviewed 16 December 2019)
End of March (if it refers to employment income) or by the end of April (for other types of income). End of May (if it refers to employment income) or by the end of June (for other types of income). NP
Myanmar (Last reviewed 22 January 2020)
Within three months from the end of the income year. Within 30 days from the date of notice issued by the IRD. Employment income: 7 days from the pay day;
Capital gains tax: 30 days from the transaction date;
Other income: Quarterly
Namibia, Republic of (Last reviewed 13 December 2019)
Salaried individuals: 30 June;
Farmers and business individuals: 30 September
Salaried individuals: 30 June;
Farmers and business individuals: 30 September
30 August (40%) and 28 February (80%)
Netherlands (Last reviewed 19 December 2019)
1 May The PIT payment is due within six weeks after the date of the assessment notice. Estimated income tax payments are due in terms of payments of one month in case of a provisional tax assessment that is issued in the year to which the tax assessment relates.
New Zealand (Last reviewed 16 December 2019)
7 July NP NP
Nicaragua (Last reviewed 08 December 2019)
90 days after year-end 90 days after year-end Monthly
Nigeria (Last reviewed 28 January 2020)
Employer PAYE returns are due by 31 January whilst individual returns are due by 31 March. Expected to be paid when individual returns are filed. PAYE must be remitted on or before the 10th day of the month following the month in which salaries were paid.
North Macedonia (Last reviewed 03 March 2020)
The draft annual tax return is prepared by PRO by 30 April of the following year. Within the next month, i.e. until 31 May, the taxpayer should confirm the correctness of the data included in the draft return or make appropriate corrections. Otherwise, it would be deemed as final. By 30 June of the following year. In case the tax is payable by way of withholding by companies, at the moment of payment of any taxable income to individuals.
In all other cases and for salaries, by the 15th day of the following month for the income realised in the previous month.
Norway (Last reviewed 30 January 2020)
30 April When the assessed tax is higher than the withholding or advance tax, the difference is payable by the taxpayer in two equal instalments 3 and 12 weeks after the date on which the assessment has been made public. Advance tax paid by individuals as regards income not subject to withholding must be affected in four equal instalments during the income year, on 15 March, 15 May, 15 September, and 15 November.
Oman (Last reviewed 26 April 2020)
NA NA NA
Pakistan (Last reviewed 31 December 2019)
30 September 30 September Four instalments
Palestinian territories (Last reviewed 12 January 2020)
30 April of the next year. 30 April of the next year. End of each quarter (equal instalments).
Panama (Last reviewed 31 December 2019)
15 March NP Three equal instalments on 30 June, 30 September, and 31 December.
Papua New Guinea (Last reviewed 17 December 2019)
30 June Where an individual is served with a notice of assessment to income tax, any tax payable is due within 30 days of the date of service of the notice. 30 September of the year of income.
Paraguay (Last reviewed 11 February 2020)
March March NP
Peru (Last reviewed 27 January 2020)
Between the last week of March and the first week of April, according to the last number of each taxpayer ID. NP Income tax on remuneration must be withheld by the employer on a monthly basis.
Philippines (Last reviewed 31 December 2019)
15 April 15 April For employees, the Philippines follows the PAYE system, which is carried out by the local employer through the WHT mechanism. Under this system, it is the responsibility of the employer (local company) to withhold and remit taxes on the compensation of its employees on a monthly basis. Further, our tax regulations require an annualisation of income and WHTs to be performed at year end (December).
Poland (Last reviewed 19 December 2019)
30 April 30 April 20th day of the month following the month when the income was received.
Portugal (Last reviewed 13 January 2020)
30 June of the year following the one the income relates to For Portuguese income tax returns electronically submitted by the legal deadline (i.e. by 30 June of the year following the one the income relates to), the Portuguese tax authorities should issue the tax assessment by 31 July of that year and the respective tax due, if applicable, should be paid by 31 August. If the Portuguese tax authorities do not issue the tax assessment by 31 July, the tax liability should be paid within one month from the issue of the referred tax assessment. PAYE
Puerto Rico (Last reviewed 04 February 2020)
15 April 15 April Quarterly (15 April, 15 June, 15 September, and 15 January)
Qatar (Last reviewed 10 December 2019)
NA NA NA
Romania (Last reviewed 05 March 2020)
25 May NP NP
Russian Federation (Last reviewed 31 December 2019)
30 April 15 July An individual entrepreneur under the general tax regime is obligated to make three advance payments: on 15 July, on 15 October, and on 15 January.
Rwanda (Last reviewed 22 January 2020)
31 March NP PAYE: By the 15th day of the following month on a monthly basis.
Saint Lucia (Last reviewed 03 January 2020)
31 March 31 March PAYE monthly.
Self-employed persons and individuals in partnerships are required to pay instalments by 25 March, 25 June, and 25 September.
Saudi Arabia (Last reviewed 27 December 2019)
NA NA NA
Senegal (Last reviewed 29 January 2020)
NP NP NP
Serbia (Last reviewed 13 February 2020)
15 May NP NP
Singapore (Last reviewed 06 February 2020)
15 April (18 April if filed electronically) Within one month of the date of the assessment. NA
Slovak Republic (Last reviewed 04 February 2020)
31 March 31 March Income tax is withheld monthly at source from employment income for employees.
Slovenia (Last reviewed 10 January 2020)
31 July The final annual tax liability assessed has to be paid no later than 30 days after the final tax assessment is served to the taxpayer. NP
South Africa (Last reviewed 13 December 2019)
The date for the filing of returns is fixed each year by government notice. NP End of August and end of February.
Spain (Last reviewed 31 December 2019)
30 June 30 June With some exceptions, PIT payers who carry out a business activity are subject to four estimated payments. In particular, such estimated payments will be due by 20 April, 20 June, 20 October, and 30 January.
Sri Lanka (Last reviewed 17 February 2020)
30 November immediately following the end of that year of assessment. 30 September immediately following the end of that year of assessment. PAYE monthly for emoluments.
Individuals other than employees are required to pay tax in instalments on or before 15 August, 15 November, 15 February of the tax year, and 15 May immediately following its end.
Swaziland (Last reviewed 21 April 2020)
Within 120 days of 30 June. 31 December of the following year. 31 December and 30 June of the current year.
Sweden (Last reviewed 14 January 2020)
2 May 12 February NP
Switzerland (Last reviewed 31 December 2019)
31 March 30 days after final invoice Federal: 31 March of the following tax period;
On cantonal level: Due date varies per canton.
Taiwan (Last reviewed 18 February 2020)
31 May 31 May NP
Tajikistan (Last reviewed 14 January 2020)
Salary income: 15th day of the month following the reporting month;
Other income: 1 April of the year following the reporting year
Salary income: 15th day of the month following the reporting month;
Other income: 1 April of the year following the reporting year.
NA
Tanzania (Last reviewed 22 November 2019)
Within six months of the end of the year of income. Within six months of the end of the year of income. Quarterly instalments (at the end of the third, sixth, ninth, and 12th months of the year of income).
Thailand (Last reviewed 14 January 2020)
31 March 31 March NA (except for certain business income, when tax on the income for the first half-year must be paid by 30 September each year)
Timor-Leste (Last reviewed 12 February 2020)
By the 15th day of the third month of the following year. By the 15th day of the third month of the following year. NP
Trinidad and Tobago (Last reviewed 04 February 2020)
The taxpayer is required to file a tax return with the Board of Inland Revenue (BIR) by 30 April following the end of the tax year. There is an automatic six-month extension to 31 October. Any balance of tax due is payable on or before 30 April following the end of the tax year. For self-employed persons, income tax is due in advance on 31 March, 30 June, 30 September, and 31 December. For employees, the employer must deduct PAYE on a monthly basis and remit to the BIR by the 15th day of the month following the month for which the deduction was made.
Tunisia (Last reviewed 07 February 2020)
See Tunisia's individual tax summary for PIT return due dates. See Tunisia's individual tax summary for PIT final payment due dates. See Tunisia's individual tax summary for PIT estimated payment due dates.
Turkey (Last reviewed 22 January 2020)
31 March Two equal instalments, by the time of filing and in the fourth month thereafter. PAYE monthly.
Advance income tax must be reported by the 17th day of the second month following the end of the related quarter and must be paid by the 17th day of the filing month.
Turkmenistan (Last reviewed 22 January 2020)
1 April 15 April 25th day of the month following the month when the income was received.
Turks and Caicos Islands (Last reviewed 13 January 2020)
NA NA NA
Uganda (Last reviewed 13 December 2019)
Within six months of the end of the year of income. Within six months of the end of the year of income. Four instalments of tax before the last day of the third month, sixth month, ninth month, and 12th month of the year of income.
Ukraine (Last reviewed 27 December 2019)
30 April 31 July NA
United Arab Emirates (Last reviewed 04 February 2020)
NA NA NA
United Kingdom (Last reviewed 27 January 2020)
31 January following the end of the tax year. 31 January following the end of the tax year. Two instalments, on 31 January during the tax year and on 31 July following the tax year.
United States (Last reviewed 14 January 2020)
15 April 15 April Quarterly payments (15 April, 15 June, 15 September, and 15 January)
Uruguay (Last reviewed 29 December 2019)
Residents: Between June and August, depending on the ID number.
Non-residents: In May.
Residents: The first payment is due towards the end of August.
Non-residents: In May.
Residents - Labor income: Under employment relationship, tax is collected through monthly withholdings. Self-employed workers are required to make advanced payments on a bimonthly basis.
Residents - Other incomes: Taxpayers must make advanced payments on a monthly basis.
Non-Residents: Mainly collected by way of withholding on a monthly basis.
Uzbekistan, Republic of (Last reviewed 28 April 2020)
1 April 1 June Income tax on remuneration must be withheld by the employer on a monthly basis.
Venezuela (Last reviewed 20 February 2020)
31 March or the date indicated in the corresponding calendar in case of special taxpayers. Jointly with the tax return filing. Individuals can choose to make the payment in up to three monthly instalments, the first one due with the tax return filing. In general, advanced income tax is payable in six equal and consecutive monthly instalments as of the second half of the sixth month of the taxpayer's current taxable year.
Vietnam (Last reviewed 31 January 2020)
For employment income, tax has to be declared provisionally on a monthly or quarterly basis by the 20th day of the following month or by the 30th day of the month following the reporting quarter, respectively.

An annual final tax return must be submitted within 90 days of the tax year end. Expatriates are required to carry out a personal income tax finalisation on termination of Vietnam assignment.
The deadline for tax payment is the same as the deadline of submission of the annual final tax return. The deadline of provisional monthly or quarterly tax payments are the same with the deadline of submission of the monthly or quarterly tax return.
Zambia (Last reviewed 14 February 2020)
21 June 21 June NA
Zimbabwe (Last reviewed 22 November 2019)
30 April (individuals who work for a full tax year and whose employers deduct employees tax on what is called the Final Deduction System are not required to file returns except in defined exceptions). Where a return is filed, usually within 30 days of the date of assessment. Payments by 25 March (10%), 25 June (25%), 25 September (30%), and 20 December (35%) apply to individuals earning income from a trade, profession, or business as sole traders. Those in employment have the employer withhold on a monthly basis.

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.