Personal income tax (PIT) due dates

PIT return due date	PIT final payment due date	PIT estimated payment due dates
Albania (Last reviewed 05 July 2024)
31 March	31 March	20th day of the month following the month when the income was received.
Algeria (Last reviewed 31 May 2024)
30 April	Upon receipt of tax notification.	20 days following the month of income payment.
Angola (Last reviewed 18 December 2024)
Individuals only deriving employment income are not required to file tax returns, as the PIT is withheld at source by their employer. Self-employed individuals should submit their annual tax return until the end of March, which shall discriminate all the income earned during the previous fiscal year.	Self-employed individuals should pay the final PIT when submitting the annual tax return.	Monthly PAYE
Argentina (Last reviewed 13 May 2024)
10 May (aprox)	The day following the tax return filing due date.	10 May (aprox)
Armenia (Last reviewed 17 July 2024)
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 16 December 2024)
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 04 July 2024)
Paper form: 30 April of the following year; Electronic filing: 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	31 March
Bahrain (Last reviewed 20 March 2024)
NA	NA	NA
Barbados (Last reviewed 28 August 2024)
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.
Belgium (Last reviewed 28 August 2024)
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 01 April 2024)
NA	NA	NA
Bolivia (Last reviewed 17 September 2024)
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 23 August 2024)
FBiH and RS: 31 March; BD : 28 February	NP	NP
Botswana (Last reviewed 19 April 2024)
30 September	NP	PAYE
Brazil (Last reviewed 29 October 2024)
Last working day of April	Last working 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 11 June 2024)
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 13 August 2024)
31 March	31 August	NP
Cambodia (Last reviewed 19 September 2024)
NA	NA	PAYE 20 days after the end of the month in which the salaries were paid.
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.	15th day of the month following the payment of wages/salaries.
Canada (Last reviewed 21 June 2024)
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 29 November 2024)
NA	NA	NA
Chad (Last reviewed 12 August 2024)
15th day of the month following the payment of salaries	15th day of the month following the payment of salaries	Monthly
Chile (Last reviewed 17 July 2024)
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 28 June 2024)
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 22 July 2024)
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 15 October 2024)
NA	NA	PAYE 15 days after the end of the month in which the salaries were paid.
Congo, Republic of (Last reviewed 27 July 2024)
1 March	NP	PAYE
Costa Rica (Last reviewed 04 September 2024)
There is no PIT return for employees. For independent professionals or self-employed individuals, regular CIT applies with specific tax rates.	Since there is no PIT return requirement for employees, there is no deadline for the individual; however, the company shall comply with the tax obligation within the following 15 days after the end of the month. For independent professionals, regular CIT applies with the same due date of 15 March.	Employees are not required to pay installments. Employers on behalf of employees pay this tax on a monthly basis. For self-employed individuals, the requirement is quarterly payments.
Croatia (Last reviewed 28 June 2024)
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 17 December 2024)
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 01 July 2024)
1 April (or 1 May for electronic filing)	Within the tax return filing deadline (i.e. 1 April / 1 May).	Generally, monthly for employment income. In other cases, bi-annual or quarterly tax advance payments may be necessary.
Denmark (Last reviewed 17 September 2024)
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 29 November 2024)
31 March	31 March	Monthly for employment income.
Ecuador (Last reviewed 06 September 2024)
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 31 July 2024)
31 March	NP	Within the 15 days of the subsequent month following the date of payment.
El Salvador (Last reviewed 20 September 2024)
Within the first four months after the end of the tax period.	30 April	Monthly for employment income.
Equatorial Guinea (Last reviewed 07 May 2024)
NP	NP	Within the first 15 days of the month following the month of payment of the salaries.
Estonia (Last reviewed 19 July 2024)
30 April	1 October	NP
Eswatini (Last reviewed 15 August 2024)
Within 120 days of 30 June.	31 December of the following year.	31 December and 30 June of the current year.
Ethiopia (Last reviewed 14 August 2024)
NA for persons only earning employment income. On or before 7 November for persons earning an annual gross income of ETB 1,000,000 or more. On or before 7 September for persons earning an annual gross income of ETB 500,000 but less than ETB 1,000,000. On or before 6 August for individuals with an annual gross income of less than ETB 500,000.	NA for persons only earning employment income. On or before 7 November for persons earning an annual gross income of ETB 1,000,000 of more. On or before 7 September for persons earning an annual gross income of ETB 500,000 but less than ETB 1,000,000.	NA
Finland (Last reviewed 17 July 2024)
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.	Without the obligation to pay residual tax interest by the end of January following the tax year and after that voluntarily or according to the due dates of assessed residual tax.	Taxes are, as a basic rule, withheld through payroll processing in Finland and in connection with the salary payout. If the employer is not required to withhold the income taxes, then the Tax Administration assesses preliminary taxes to be payable on monthly basis.
France (Last reviewed 18 March 2024)
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 March 2024)
Before the 1st of March	NP	The IRPP and the TCTS are withheld monthly by the employer and paid over (before the 15th day of the following month) to the Public Treasury.
Georgia (Last reviewed 20 June 2024)
31 March. Though, in case of capital gains, PIT is due by the 15th day following the month when the taxable transaction took place.	31 March. Though, in case of capital gains, PIT is due by the 15th day following the month when the taxable transaction took place.	An entrepreneur individual has to make estimated payments of PIT amounts proportionally in four instalments (by 15 May, 15 July, 15 September, and 15 December).
Germany (Last reviewed 27 June 2024)
31 July of the year following the tax year (if the taxpayer instructs a professional tax adviser, the deadline is extended to the end of February of the following year). Deadline changes due to COVID-19 are only applicable for the submission of the 2023 and 2024 income tax returns. If a tax advisor is instructed, the deadline for tax return 2024 is 30. April 2026.	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 03 December 2024)
Within four months after the end of the calendar year.	Final payment is due at the time of filing the annual PIT return.	For employees, generally within 15 days after the end of the month of emoluments from employment. Any other, by equal quarterly instalments due on or before the last day of the third, sixth, ninth, and 12th months of the calendar year.
Gibraltar (Last reviewed 25 September 2024)
30 November	30 November	PAYE for emoluments. Two equal instalments on 31 January and 30 June for other income.
Greece (Last reviewed 05 September 2024)
30 June of the following year	NP	Tax is paid in three instalments, by the end of July, September, and November.
Greenland (Last reviewed 02 December 2024)
1 May	Underpayment of tax is payable in three instalments due on 20 September, 20 October, and 20 November.	NP
Guatemala (Last reviewed 12 December 2024)
NP	NP	NP
Guernsey, Channel Islands (Last reviewed 18 December 2024)
Calendar year 2023: 31 January 2025; Calendar year 2024: 30 November 2025; Calendar year 2025 onwards: 30 November	Payment is due within 30 days of an assessment being raised by the Revenue Service following the submission of the tax return.	Tax is deducted from wages under the Employees Tax Instalment (ETI) system. Self-employed and non-employment related income: Tax is payable in four instalments due by the15th day after the end of the relevant quarter in the calendar year (i.e. 15 April, 15 July, 15 October, and 15 January).
Guyana (Last reviewed 14 October 2024)
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 18 July 2024)
30 April	30 April	Monthly
Hong Kong SAR (Last reviewed 28 June 2024)
Individual tax returns are issued on the first working day of May each year. The filing deadline is usually within a month from the date of issue. Extension is available for taxpayers with tax representatives and in certain circumstances (e.g. e-filing).	Usually due in January of the year following the year in which the return is issued.	The provisional tax payments for a given tax year are to be paid in two instalments, which are usually due in January and April of the year following the year in which the tax return is issued.
Hungary (Last reviewed 15 July 2024)
20 May following the calendar year of income earning.	20 May following the calendar year of income earning.	Tax estimated/advance payments can be due on a quarterly basis (by the 12th day of the month following the quarter of income earning) for both Hungarian and non-Hungarian sourced income.
Iceland (Last reviewed 05 September 2024)
14 March	Any deficit is collected on five due dates each year (first day of July to December).	Monthly
India (Last reviewed 17 December 2024)
31 July of the succeeding tax year. 31 October of succeeding tax year if accounts are required to be audited under income tax law or under any other law for the time being in force. 30 November of succeeding tax year if there are international transactions with associate affiliates/specified domestic transactions.	Before submission of return of income.	Estimated tax needed to be paid is due in quarterly instalments payable before 15th day of each quarter of tax year (i.e. 15 June [15%], 15 September [45%], 15 December [75%], 15 March [100%]).
Indonesia (Last reviewed 23 December 2024)
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 18 July 2024)
31 March	NA	PAYE 15 days after the end of the month in which the salaries were paid.
Ireland (Last reviewed 17 July 2024)
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 30 July 2024)
6 October	6 January	Monthly
Israel (Last reviewed 17 September 2024)
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 12 July 2024)
30 September 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 20 November 2024)
30 May	30 May	Monthly
Jamaica (Last reviewed 02 August 2024)
15 March, following the calendar year of assessment.	15 March, following the calendar year of assessment.	Quarterly instalments on the 15th day of March, June, September, and December of each tax year.
Japan (Last reviewed 09 July 2024)
15 March	15 March	31 July and 30 November
Jersey, Channel Islands (Last reviewed 22 July 2024)
Paper filing: 31 May; Electronic filing: 31 July	30 November	31 May
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)
Form 240.00: 31 March of the year following the reporting one. Form 250.00 and Form 270.00 (Universal Filing Law): 15 July paper / 15 September online of a year when a liability to submit a declaration arisen.	Self-assessment: Form 240.00 by 10 April of the year following the reporting one. Self-assessment: Form 270.00 no later than 10 calendar days from the date of submission of tax returns to the tax authority. Payroll withholding: By the 25th day of the month following the month of income payment to the individual.	NA
Kenya (Last reviewed 11 July 2024)
30 June	30 April	Four instalments of 25% each (by 20 April, 20 June, 20 September, and 20 December).
Korea, Republic of (Last reviewed 13 June 2024)
31 May	31 May (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)
NA	NA	NA
Kyrgyzstan (Last reviewed 25 July 2024)
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 20 August 2024)
Monthly: 20th (previously 15th) day of the following month; Annual: 31 March (previously none), but not strictly implementation.	Monthly: 20th (previously 15th) day of the following month; Annual: 31 March (previously none), but not strictly implementation.	Payable monthly in advance due on the 20th day of the following month. The employee has obligation to summarise all income during the year and submit to Tax Department by 31 March of the following year.
Latvia (Last reviewed 01 July 2024)
1 June or 1 July, depending on annual income level.	23 June or 23 July, depending on annual income level.	23 June, 23 July, 23 August, 23 September, depending on the tax due.
Lebanon (Last reviewed 19 July 2024)
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 01 December 2024)
NP	NP	60 days (plus 15 days grace period) after the month-end.
Liechtenstein (Last reviewed 09 June 2024)
Mid to end of April	Final tax payments are due within 30 days after having received the final tax assessment by the tax authorities.	NP
Lithuania (Last reviewed 08 August 2024)
1 May (for annual individual's PIT return)	1 May (for annual individual's PIT return)	Monthly withholding for employer
Luxembourg (Last reviewed 22 August 2024)
31 December of the following year.	NP	Quarterly
Macau SAR (Last reviewed 18 December 2024)
End of February	NP	PAYE system: Before the 15th day of the month following the quarter-end.
Madagascar (Last reviewed 17 September 2024)
31 March for small individual businesses, and within 15 days of the fourth month of the end of the financial year for other businesses.	31 March for small individual businesses, and within 15 days of the fourth month of the end of the financial year for other businesses.	NA
Malawi (Last reviewed 17 September 2024)
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 monthly basis. For business income, provisional tax is paid on a quarterly basis.
Malaysia (Last reviewed 13 December 2024)
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 24 September 2024)
By the end of June following the respective calendar year.	By the end of June following the respective calendar year.	Provisional tax payments (in the case where there is no tax at source deducted) are divided into three instalments: 30 April (20%), 31 August (30%), and 21 December (50%).
Mauritania (Last reviewed 18 July 2024)
31 March of the following year.	30 September of the following year.	PIT due for a year is paid in the following year in three instalments: (i) The first payment: Before 31 March, 40% of PIT due. (ii) The second payment: Before 30 June, 30% of PIT due. (iii) The third payment: Before 30 September, the balance of PIT due.
Mauritius (Last reviewed 16 December 2024)
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 26 July 2024)
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 09 July 2024)
30 April of the year following the tax year	30 April of the year following the tax year	NA
Mongolia (Last reviewed 24 July 2024)
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 12 June 2024)
30 April	30 April	NP
Morocco (Last reviewed 26 July 2024)
28 February	NP	NP
Mozambique (Last reviewed 13 August 2024)
Last working day of April	End of June	NP
Myanmar (Last reviewed 19 July 2024)
Within three months from the end of the income year.	Within 21 days from the date of notice issued by the IRD.	Employment income: 15 days from the pay day; Capital gains tax: 30 days from the transaction date; Other income: Quarterly
Namibia, Republic of (Last reviewed 17 December 2024)
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 28 November 2024)
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 Caledonia (Last reviewed 16 April 2024)
1 April	October	Two instalments payable by 31 March and 15 July of the fiscal year.
New Zealand (Last reviewed 20 December 2024)
7 July	NP	NP
Nicaragua (Last reviewed 19 December 2024)
90 days after year-end	90 days after year-end	Monthly
Nigeria (Last reviewed 16 September 2024)
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 19 July 2024)
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 01 July 2024)
30 April	When the assessed tax is higher than the withholding or advance tax, the difference is payable by the taxpayer in two equal instalments. The specific due date depends on when the taxpayer received their tax assessment. For tax assessments received in June or earlier, the first payment is due 20 August and the second payment is due 24 September. For tax assessment received in August or later, the payment is due 3 and 8 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 11 July 2024)
NA	NA	NA
Pakistan (Last reviewed 18 December 2024)
30 September	30 September	Quarterly instalments on or before 15 September, 15 December, 15 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)
15 March	31 March	Three equal instalments on 30 June, 30 September, and 31 December.
Papua New Guinea (Last reviewed 13 August 2024)
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 31 May 2024)
March	On varying days in March (depending on taxpayer ID number).	NA
Peru (Last reviewed 24 July 2024)
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 01 August 2024)
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 22 July 2024)
30 April	30 April	20th day of the month following the month when the income was received.
Portugal (Last reviewed 21 July 2024)
30 June of the year following the one the income relates to (an extended deadline may apply if certain conditions are met).	For Portuguese income tax returns electronically submitted within the legal deadline (i.e. by 30 June of the year following the one the income relates to), the Portuguese tax authorities should issue the tax assessment by 31 July of that year and the respective tax due, if applicable, should be paid by 31 August. If the Portuguese tax authorities do not issue the tax assessment by 31 July, the tax liability should be paid within one month from the issue of the referred tax assessment.	PAYE
Puerto Rico (Last reviewed 10 November 2023)
15 April	15 April	Quarterly (15 April, 15 June, 15 September, and 15 January)
Qatar (Last reviewed 03 April 2024)
NA	NA	NA
Romania (Last reviewed 25 April 2024)
25 May of the year that follows the one when the income was derived for annual income tax and social contributions liabilities and on a monthly basis for income that is subject to income tax and social contributions withholding and for salary income derived from non-resident employers.	25 May of the year that follows the one when the income was derived for annual income tax and social contributions liabilities and on a monthly basis for income that is subject to income tax and social contributions withholding and for salary income derived from non-resident employers.	NP
Rwanda (Last reviewed 20 July 2024)
By the 15th day of the following month on a monthly basis.	By the 15th day of the following month on a monthly basis.	NA
Saint Lucia (Last reviewed 28 August 2024)
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 21 July 2024)
NA	NA	NA
Senegal (Last reviewed 19 July 2024)
Before 1 May	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)
15 May	NP	Dependent on the income type
Singapore (Last reviewed 30 May 2024)
15 April (18 April if filed electronically)	Within one month of the date of the assessment.	NA
Slovak Republic (Last reviewed 16 October 2024)
31 March	31 March	Income tax is withheld monthly at source from employment income for employees.
Slovenia (Last reviewed 12 July 2024)
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 11 December 2024)
The date for the filing of returns is fixed each year by government notice. Dues dates vary for taxpayers depending on their circumstances.	Within six months after the end of the tax year for provisional taxpayers.	End of August and end of February.
Spain (Last reviewed 30 June 2024)
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.
Sweden (Last reviewed 06 September 2024)
2 May	13 February	NP
Switzerland (Last reviewed 28 June 2024)
Generally, 31 March, but may vary per canton.	30 days after final invoice.	Federal: 31 March of the following tax period. At cantonal level: Due date varies per canton.
Taiwan (Last reviewed 19 August 2024)
31 May	31 May	NP
Tajikistan (Last reviewed 12 June 2024)
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 26 September 2024)
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 16 October 2024)
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 23 July 2024)
By the last day of the third month of the following year.	By the last day of the third month of the following year.	NP
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 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 13 December 2024)
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 02 May 2024)
31 March of the following year.	Two equal instalments, by 31 March and 31 July.	NA
Turkmenistan (Last reviewed 02 July 2024)
1 April	15 April	25th day of the month following the month when the income was received.
Uganda (Last reviewed 20 September 2024)
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 28 June 2024)
30 April	31 July	N/A
United Arab Emirates (Last reviewed 24 July 2024)
NA	NA	NA
United Kingdom (Last reviewed 08 July 2024)
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 13 August 2024)
15 April	15 April	Quarterly payments (15 April, 15 June, 15 September, and 15 January)
Uruguay (Last reviewed 02 September 2024)
Residents: Between June and August. Non-residents: In May.	Residents: The first payment is due towards the end of August. Non-residents: In May.	Residents - Labor income: Under employment relationship, tax is collected through monthly withholdings. Self-employed workers are required to make advanced payments on a bimonthly basis. Residents - Other 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 08 August 2024)
1 April	1 June	Income tax on remuneration must be withheld by the employer on a monthly basis.
Venezuela (Last reviewed 29 June 2024)
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 22 August 2024)
For employment income, tax has to be declared provisionally on a monthly or quarterly basis by the 20th day of the following month or by the last day of the 1st month following the reporting quarter, respectively. An annual final tax return must be submitted by the last day of the 3rd month of the following tax year. Expatriates are required to carry out a PIT finalisation on termination of Vietnam assignment. For employees who submit an annual PIT return via the direct filing method, the deadline is the last day of the 4th month of the following year.	The deadline for tax payment is the same as the deadline of submission of the annual final tax return.	The deadline of provisional monthly or quarterly tax payments is the same as the deadline of submission of the monthly or quarterly tax return.
Zambia (Last reviewed 17 May 2024)
21 June	21 June	Four instalments by 31 March, 30 June, 30 September, and 31 December.
Zimbabwe (Last reviewed 20 November 2024)
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.

Albania (Last reviewed 05 July 2024)

31 March

20th day of the month following the month when the income was received.

Algeria (Last reviewed 31 May 2024)

30 April

Upon receipt of tax notification.

20 days following the month of income payment.

Angola (Last reviewed 18 December 2024)

Individuals only deriving employment income are not required to file tax returns, as the PIT is withheld at source by their employer.
Self-employed individuals should submit their annual tax return until the end of March, which shall discriminate all the income earned during the previous fiscal year.

Self-employed individuals should pay the final PIT when submitting the annual tax return.

Monthly PAYE

Argentina (Last reviewed 13 May 2024)

10 May (aprox)

The day following the tax return filing due date.

10 May (aprox)

Armenia (Last reviewed 17 July 2024)

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 16 December 2024)

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 04 July 2024)

Paper form: 30 April of the following year;
Electronic filing: 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

Bahrain (Last reviewed 20 March 2024)

NA

Barbados (Last reviewed 28 August 2024)

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.

Belgium (Last reviewed 28 August 2024)

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 01 April 2024)

NA

Bolivia (Last reviewed 17 September 2024)

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 23 August 2024)

FBiH and RS: 31 March;
BD : 28 February

NP

Botswana (Last reviewed 19 April 2024)

30 September

NP

PAYE

Brazil (Last reviewed 29 October 2024)

Last working 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 11 June 2024)

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 13 August 2024)

31 March

31 August

NP

Cambodia (Last reviewed 19 September 2024)

NA

PAYE 20 days after the end of the month in which the salaries were paid.

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.

15th day of the month following the payment of wages/salaries.

Canada (Last reviewed 21 June 2024)

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 29 November 2024)

NA

Chad (Last reviewed 12 August 2024)

15th day of the month following the payment of salaries

Monthly

Chile (Last reviewed 17 July 2024)

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 28 June 2024)

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 22 July 2024)

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 15 October 2024)

NA

PAYE 15 days after the end of the month in which the salaries were paid.

Congo, Republic of (Last reviewed 27 July 2024)

1 March

NP

PAYE

Costa Rica (Last reviewed 04 September 2024)

There is no PIT return for employees. For independent professionals or self-employed individuals, regular CIT applies with specific tax rates.

Since there is no PIT return requirement for employees, there is no deadline for the individual; however, the company shall comply with the tax obligation within the following 15 days after the end of the month. For independent professionals, regular CIT applies with the same due date of 15 March.

Employees are not required to pay installments. Employers on behalf of employees pay this tax on a monthly basis.
For self-employed individuals, the requirement is quarterly payments.

Croatia (Last reviewed 28 June 2024)

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 17 December 2024)

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 01 July 2024)

1 April (or 1 May for electronic filing)

Within the tax return filing deadline (i.e. 1 April / 1 May).

Generally, monthly for employment income. In other cases, bi-annual or quarterly tax advance payments may be necessary.

Denmark (Last reviewed 17 September 2024)

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 29 November 2024)

31 March

Monthly for employment income.

Ecuador (Last reviewed 06 September 2024)

Between 10 March and 28 March

Monthly withholding for employment income.
For other income, individuals can voluntarily make income tax prepayments.

Egypt (Last reviewed 31 July 2024)

31 March

NP

Within the 15 days of the subsequent month following the date of payment.

El Salvador (Last reviewed 20 September 2024)

Within the first four months after the end of the tax period.

30 April

Monthly for employment income.

Equatorial Guinea (Last reviewed 07 May 2024)

NP

Within the first 15 days of the month following the month of payment of the salaries.

Estonia (Last reviewed 19 July 2024)

30 April

1 October

NP

Eswatini (Last reviewed 15 August 2024)

Within 120 days of 30 June.

31 December of the following year.

31 December and 30 June of the current year.

Ethiopia (Last reviewed 14 August 2024)

NA for persons only earning employment income.

On or before 7 November for persons earning an annual gross income of ETB 1,000,000 or more.
On or before 7 September for persons earning an annual gross income of ETB 500,000 but less than ETB 1,000,000.
On or before 6 August for individuals with an annual gross income of less than ETB 500,000.

NA for persons only earning employment income.

On or before 7 November for persons earning an annual gross income of ETB 1,000,000 of more.
On or before 7 September for persons earning an annual gross income of ETB 500,000 but less than ETB 1,000,000.

NA

Finland (Last reviewed 17 July 2024)

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.

Without the obligation to pay residual tax interest by the end of January following the tax year and after that voluntarily or according to the due dates of assessed residual tax.

Taxes are, as a basic rule, withheld through payroll processing in Finland and in connection with the salary payout. If the employer is not required to withhold the income taxes, then the Tax Administration assesses preliminary taxes to be payable on monthly basis.

France (Last reviewed 18 March 2024)

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 March 2024)

Before the 1st of March

NP

The IRPP and the TCTS are withheld monthly by the employer and paid over (before the 15th day of the following month) to the Public Treasury.

Georgia (Last reviewed 20 June 2024)

31 March. Though, in case of capital gains, PIT is due by the 15th day following the month when the taxable transaction took place.

An entrepreneur individual has to make estimated payments of PIT amounts proportionally in four instalments (by 15 May, 15 July, 15 September, and 15 December).

Germany (Last reviewed 27 June 2024)

31 July of the year following the tax year (if the taxpayer instructs a professional tax adviser, the deadline is extended to the end of February of the following year). Deadline changes due to COVID-19 are only applicable for the submission of the 2023 and 2024 income tax returns. If a tax advisor is instructed, the deadline for tax return 2024 is 30. April 2026.

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 03 December 2024)

Within four months after the end of the calendar year.

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

For employees, generally within 15 days after the end of the month of emoluments from employment.
Any other, by equal quarterly instalments due on or before the last day of the third, sixth, ninth, and 12th months of the calendar year.

Gibraltar (Last reviewed 25 September 2024)

30 November

PAYE for emoluments.
Two equal instalments on 31 January and 30 June for other income.

Greece (Last reviewed 05 September 2024)

30 June of the following year

NP

Tax is paid in three instalments, by the end of July, September, and November.

Greenland (Last reviewed 02 December 2024)

1 May

Underpayment of tax is payable in three instalments due on 20 September, 20 October, and 20 November.

NP

Guatemala (Last reviewed 12 December 2024)

NP

Guernsey, Channel Islands (Last reviewed 18 December 2024)

Calendar year 2023: 31 January 2025;
Calendar year 2024: 30 November 2025;
Calendar year 2025 onwards: 30 November

Payment is due within 30 days of an assessment being raised by the Revenue Service following the submission of the tax return.

Tax is deducted from wages under the Employees Tax Instalment (ETI) system.
Self-employed and non-employment related income: Tax is payable in four instalments due by the15th day after the end of the relevant quarter in the calendar year (i.e. 15 April, 15 July, 15 October, and 15 January).

Guyana (Last reviewed 14 October 2024)

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 18 July 2024)

30 April

Monthly

Hong Kong SAR (Last reviewed 28 June 2024)

Individual tax returns are issued on the first working day of May each year. The filing deadline is usually within a month from the date of issue. Extension is available for taxpayers with tax representatives and in certain circumstances (e.g. e-filing).

Usually due in January of the year following the year in which the return is issued.

The provisional tax payments for a given tax year are to be paid in two instalments, which are usually due in January and April of the year following the year in which the tax return is issued.

Hungary (Last reviewed 15 July 2024)

20 May following the calendar year of income earning.

Tax estimated/advance payments can be due on a quarterly basis (by the 12th day of the month following the quarter of income earning) for both Hungarian and non-Hungarian sourced income.

Iceland (Last reviewed 05 September 2024)

14 March

Any deficit is collected on five due dates each year (first day of July to December).

Monthly

India (Last reviewed 17 December 2024)

31 July of the succeeding tax year.

31 October of succeeding tax year if accounts are required to be audited under income tax law or under any other law for the time being in force.

30 November of succeeding tax year if there are international transactions with associate affiliates/specified domestic transactions.

Before submission of return of income.

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

Indonesia (Last reviewed 23 December 2024)

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 18 July 2024)

31 March

NA

PAYE 15 days after the end of the month in which the salaries were paid.

Ireland (Last reviewed 17 July 2024)

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 30 July 2024)

6 October

6 January

Monthly

Israel (Last reviewed 17 September 2024)

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 12 July 2024)

30 September 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 20 November 2024)

30 May

Monthly

Jamaica (Last reviewed 02 August 2024)

15 March, following the calendar year of assessment.

Quarterly instalments on the 15th day of March, June, September, and December of each tax year.

Japan (Last reviewed 09 July 2024)

15 March

31 July and 30 November

Jersey, Channel Islands (Last reviewed 22 July 2024)

Paper filing: 31 May;
Electronic filing: 31 July

30 November

31 May

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)

Form 240.00: 31 March of the year following the reporting one.
Form 250.00 and Form 270.00 (Universal Filing Law): 15 July paper / 15 September online of a year when a liability to submit a declaration arisen.

Self-assessment: Form 240.00 by 10 April of the year following the reporting one.
Self-assessment: Form 270.00 no later than 10 calendar days from the date of submission of tax returns to the tax authority.
Payroll withholding: By the 25th day of the month following the month of income payment to the individual.

NA

Kenya (Last reviewed 11 July 2024)

30 June

30 April

Four instalments of 25% each (by 20 April, 20 June, 20 September, and 20 December).

Korea, Republic of (Last reviewed 13 June 2024)

31 May

31 May (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)

NA

Kyrgyzstan (Last reviewed 25 July 2024)

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 20 August 2024)

Monthly: 20th (previously 15th) day of the following month;
Annual: 31 March (previously none), but not strictly implementation.

Payable monthly in advance due on the 20th day of the following month. The employee has obligation to summarise all income during the year and submit to Tax Department by 31 March of the following year.

Latvia (Last reviewed 01 July 2024)

1 June or 1 July, depending on annual income level.

23 June or 23 July, depending on annual income level.

23 June, 23 July, 23 August, 23 September, depending on the tax due.

Lebanon (Last reviewed 19 July 2024)

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 01 December 2024)

NP

60 days (plus 15 days grace period) after the month-end.

Liechtenstein (Last reviewed 09 June 2024)

Mid to end of April

Final tax payments are due within 30 days after having received the final tax assessment by the tax authorities.

NP

Lithuania (Last reviewed 08 August 2024)

1 May (for annual individual's PIT return)

Monthly withholding for employer

Luxembourg (Last reviewed 22 August 2024)

31 December of the following year.

NP

Quarterly

Macau SAR (Last reviewed 18 December 2024)

End of February

NP

PAYE system: Before the 15th day of the month following the quarter-end.

Madagascar (Last reviewed 17 September 2024)

31 March for small individual businesses, and within 15 days of the fourth month of the end of the financial year for other businesses.

NA

Malawi (Last reviewed 17 September 2024)

Within 180 days after the end of the financial year.

PAYE is payable on a monthly basis.
For business income, provisional tax is paid on a quarterly basis.

Malaysia (Last reviewed 13 December 2024)

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 24 September 2024)

By the end of June following the respective calendar year.

Provisional tax payments (in the case where there is no tax at source deducted) are divided into three instalments: 30 April (20%), 31 August (30%), and 21 December (50%).

Mauritania (Last reviewed 18 July 2024)

31 March of the following year.

30 September of the following year.

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

Mauritius (Last reviewed 16 December 2024)

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 26 July 2024)

30 April

The payment is due by the 17th day of the following month in which the income is received.

Moldova (Last reviewed 09 July 2024)

30 April of the year following the tax year

NA

Mongolia (Last reviewed 24 July 2024)

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 12 June 2024)

30 April

NP

Morocco (Last reviewed 26 July 2024)

28 February

NP

Mozambique (Last reviewed 13 August 2024)

Last working day of April

End of June

NP

Myanmar (Last reviewed 19 July 2024)

Within three months from the end of the income year.

Within 21 days from the date of notice issued by the IRD.

Employment income: 15 days from the pay day;
Capital gains tax: 30 days from the transaction date;
Other income: Quarterly

Namibia, Republic of (Last reviewed 17 December 2024)

Salaried individuals: 30 June;
Farmers and business individuals: 30 September

30 August (40%) and 28 February (80%)

Netherlands (Last reviewed 28 November 2024)

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 Caledonia (Last reviewed 16 April 2024)

1 April

October

Two instalments payable by 31 March and 15 July of the fiscal year.

New Zealand (Last reviewed 20 December 2024)

7 July

NP

Nicaragua (Last reviewed 19 December 2024)

90 days after year-end

Monthly

Nigeria (Last reviewed 16 September 2024)

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 19 July 2024)

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 01 July 2024)

30 April

When the assessed tax is higher than the withholding or advance tax, the difference is payable by the taxpayer in two equal instalments. The specific due date depends on when the taxpayer received their tax assessment. For tax assessments received in June or earlier, the first payment is due 20 August and the second payment is due 24 September. For tax assessment received in August or later, the payment is due 3 and 8 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 11 July 2024)

NA

Pakistan (Last reviewed 18 December 2024)

30 September

Quarterly instalments on or before 15 September, 15 December, 15 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)

15 March

31 March

Three equal instalments on 30 June, 30 September, and 31 December.

Papua New Guinea (Last reviewed 13 August 2024)

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 31 May 2024)

March

On varying days in March (depending on taxpayer ID number).

NA

Peru (Last reviewed 24 July 2024)

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 01 August 2024)

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 22 July 2024)

30 April

20th day of the month following the month when the income was received.

Portugal (Last reviewed 21 July 2024)

30 June of the year following the one the income relates to (an extended deadline may apply if certain conditions are met).

For Portuguese income tax returns electronically submitted within the legal deadline (i.e. by 30 June of the year following the one the income relates to), the Portuguese tax authorities should issue the tax assessment by 31 July of that year and the respective tax due, if applicable, should be paid by 31 August. If the Portuguese tax authorities do not issue the tax assessment by 31 July, the tax liability should be paid within one month from the issue of the referred tax assessment.

PAYE

Puerto Rico (Last reviewed 10 November 2023)

15 April

Quarterly (15 April, 15 June, 15 September, and 15 January)

Qatar (Last reviewed 03 April 2024)

NA

Romania (Last reviewed 25 April 2024)

25 May of the year that follows the one when the income was derived for annual income tax and social contributions liabilities and on a monthly basis for income that is subject to income tax and social contributions withholding and for salary income derived from non-resident employers.

NP

Rwanda (Last reviewed 20 July 2024)

By the 15th day of the following month on a monthly basis.

NA

Saint Lucia (Last reviewed 28 August 2024)

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 21 July 2024)

NA

Senegal (Last reviewed 19 July 2024)

Before 1 May

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)

15 May

NP

Dependent on the income type

Singapore (Last reviewed 30 May 2024)

15 April (18 April if filed electronically)

Within one month of the date of the assessment.

NA

Slovak Republic (Last reviewed 16 October 2024)

31 March

Income tax is withheld monthly at source from employment income for employees.

Slovenia (Last reviewed 12 July 2024)

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 11 December 2024)

The date for the filing of returns is fixed each year by government notice. Dues dates vary for taxpayers depending on their circumstances.

Within six months after the end of the tax year for provisional taxpayers.

End of August and end of February.

Spain (Last reviewed 30 June 2024)

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.

Sweden (Last reviewed 06 September 2024)

2 May

13 February

NP

Switzerland (Last reviewed 28 June 2024)

Generally, 31 March, but may vary per canton.

30 days after final invoice.

Federal: 31 March of the following tax period.
At cantonal level: Due date varies per canton.

Taiwan (Last reviewed 19 August 2024)

31 May

NP

Tajikistan (Last reviewed 12 June 2024)

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 26 September 2024)

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 16 October 2024)

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 23 July 2024)

By the last day of the third month of the following year.

NP

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 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 13 December 2024)

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 02 May 2024)

31 March of the following year.

Two equal instalments, by 31 March and 31 July.

NA

Turkmenistan (Last reviewed 02 July 2024)

1 April

15 April

25th day of the month following the month when the income was received.

Uganda (Last reviewed 20 September 2024)

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 28 June 2024)

30 April

31 July

N/A

United Arab Emirates (Last reviewed 24 July 2024)

NA

United Kingdom (Last reviewed 08 July 2024)

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 13 August 2024)

15 April

Quarterly payments (15 April, 15 June, 15 September, and 15 January)

Uruguay (Last reviewed 02 September 2024)

Residents: Between June and August.
Non-residents: In May.

Residents: The first payment is due towards the end of August.
Non-residents: In May.

Residents - Labor income: Under employment relationship, tax is collected through monthly withholdings. Self-employed workers are required to make advanced payments on a bimonthly basis.
Residents - Other 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 08 August 2024)

1 April

1 June

Income tax on remuneration must be withheld by the employer on a monthly basis.

Venezuela (Last reviewed 29 June 2024)

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 22 August 2024)

For employment income, tax has to be declared provisionally on a monthly or quarterly basis by the 20th day of the following month or by the last day of the 1st month following the reporting quarter, respectively.
An annual final tax return must be submitted by the last day of the 3rd month of the following tax year. Expatriates are required to carry out a PIT finalisation on termination of Vietnam assignment.
For employees who submit an annual PIT return via the direct filing method, the deadline is the last day of the 4th month of the following year.

The deadline for tax payment is the same as the deadline of submission of the annual final tax return.

The deadline of provisional monthly or quarterly tax payments is the same as the deadline of submission of the monthly or quarterly tax return.

Zambia (Last reviewed 17 May 2024)

21 June

Four instalments by 31 March, 30 June, 30 September, and 31 December.

Zimbabwe (Last reviewed 20 November 2024)

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.

Quick Charts

Personal income tax (PIT) due dates

Return and payment due dates for WWTS territories