Here, Tax deadlines for 2021, Income Tax Due dates or Tax Calendar is given for Individuals, Association of Persons (AOPs) and Company (Corporate Sector) of Pakistan and for World Corporate Income Tax deadlines for all over the world.
Tax Deadlines 2021 in Pakistan
| Type of Person | Tax Return Deadlines in 2021 |
| Individual & Association of Person (AOP) | On or before 30th September |
| Company (Corporate Sector) | On or before 31st December |
| Company having a special tax year | On or before 30th September |
Tax Deadline 2021 for World Corporate Income Taxes
| Corporate Income Tax return due date | Corporate Income Tax final payment due date | Corporate Income Tax estimated payment due dates |
|---|---|---|
| Albania | ||
| 31 March | 31 March | 15th day of each month or end of each quarter. |
| Algeria | ||
| Before 30 April of the following fiscal year. | Corporate tax is paid before 20 May of each year. | Installments are due on 20 March, 20 June, and 20 November, equal each to 30% of the CIT of the previous year. |
| Angola | ||
| Last business day of April (companies under the simplified regime) and May (companies under general regime). | Last business day of April (companies under the simplified regime) and May (companies under general regime). | August |
| Argentina | ||
| Second week of fifth month after the fiscal year ends. | Instalment payments must be made on a monthly basis, beginning in the first month after the due date of filing of the tax returns. Any payable balance resulting from the annual income tax return must be paid not later than the due date established for filing the return. | Monthly instalments. |
| Armenia | ||
| 20 April | 20 April | 20th day of last month of each quarter. |
| Australia | ||
| Generally, 15th day of the seventh month following the end of the income year. | First day of the sixth month following the end of the income year. | Monthly or quarterly. |
| Austria | ||
| Generally: 30 June of the following year; If submitted by certified tax advisor: 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 | ||
| 31 March | 31 March | Advance quarterly tax payments by 15th day of the month following the end of the quarter. |
| Bahrain | ||
| The law is silent on the due date for the filing of the final CIT return. However, the initial estimated CIT return should be filed by the 15th day of the third month of the taxable year. Amended estimated CIT returns are filed on a quarterly basis thereafter, unless a final CIT return has been submitted. | 15th day of the third month after the end of the taxable year or the date the final CIT return is filed, whichever is later. | 12 monthly instalments starting on the 15th day of the fourth month of the taxable year. |
| Barbados | ||
| For companies with fiscal year ending between 1 January and 30 September: 15 March; For companies with fiscal year ending between 1 October and 31 December: 15 June. | 15 March; 15 June | Companies with fiscal year ending between 1 January and 30 September are required to make one instalment on or before 15 September; Companies with fiscal year ending between 1 October and 31 December are required to make two instalments on or before 15 December and 15 March. |
| Belarus | ||
| Quarterly, by the 20th day of the month following the reporting period. CIT return for the fourth quarter is to be submitted not later than 20 March of the year following the reporting year. | CIT must be paid on a quarterly basis, no later than the 22nd day of the month following the expired reporting period. CIT payment for the fourth quarter shall be made no later than 22 December of the current year in the amount of 2/3 of CIT for the third quarter of 2020 with subsequent recalculation of CIT for the whole year and calculation of CIT to be additionally paid or reduced no later than 22 March of the following year. | Normally, all payments are based on the actual financial results. There is only one tax estimated payment. It is to be paid by 22 December in the amount of 2/3 of the profit tax calculated for the 3rd quarter. |
| Belgium | ||
| Return must be filed at least one month after the date the financial statements are approved but no later than six months after the end of the financial year (in practice we see that the due date can be postponed via a general or individual delay). | Within two months following the issue of the assessment notice. | (Optional) quarterly instalments. |
| Bermuda | ||
| NA | NA | NA |
| Bolivia | ||
| 120 days after the fiscal year-end. | 120 days after the fiscal year-end. | NA (except for mining companies, which must make advanced payments as regards to the additional income tax). |
| Bosnia and Herzegovina | ||
| Federation of Bosnia and Herzegovina: 30 days after expiry of deadline for submission of annual financial statements; Republika Srpska and Brčko District: no later than 90 days following the end of the tax year. | Federation of Bosnia and Herzegovina: 20 working days upon submission of tax return; Republika Srpska and Brčko District: no later than 90 days following the end of the tax year. | Monthly instalments. |
| Botswana | ||
| Within four months after the end of the financial year. | Within four months after the end of the financial year. | Quarterly instalments. |
| Brazil | ||
| Last working day of July. | Generally, by the last working day of March of the subsequent year (when IRPJ and CSLL are calculated annually). When IRPJ and CSLL calculations are made on a quarterly basis, the taxpayer can pay the taxes in one single quota, by the last working day of the subsequent month to the end of the quarter, or in three instalments, the first one starting from the subsequent month to the end of the quarter. | Normally monthly instalments, but there is an option of quarterly instalment. |
| Bulgaria | ||
| 1 March through 30 June of the following year | 30 June of the following year | Monthly or quarterly advance instalments. |
| Cabo Verde | ||
| 31 May | 31 May | End of March, July, and November. |
| Cambodia | ||
| Within three months of company’s year end. | Within three months of company’s year end. | Monthly (known as Monthly Prepayment of Income Tax) |
| Cameroon, Republic of | ||
| 15 March | 15 March | Minimum tax of turnover realised during each month shall be paid to the tax authorities not later than the 15th day of the following month, except where exemption applies. |
| Canada | ||
| Six months after the company’s taxation year end. | Generally, two months after the company’s taxation year end. | Tax instalments are generally due on the last day of each month. |
| Cayman Islands | ||
| There are no tax filing requirements in the Cayman Islands. | NA | NA |
| Chad | ||
| 30 April | 15 May | Three equal instalments due on 15 May, 15 August, and 15 November. |
| Chile | ||
| 30 April | 30 April | Monthly advance payments. |
| China, People’s Republic of | ||
| For annual CIT filing, within five months following the end of the tax year. For monthly or quarterly provisional CIT filing, within 15 days following the end of each month/quarter. | Within five months following the end of the tax year. | Quarterly or monthly instalment to be paid within 15 days following the end of each month/quarter. |
| Colombia | ||
| Between April and May, depending on the Tax ID of each taxpayer. | Depending on the type of taxpayer, CIT payment may be due between April and May with the CIT return or in July as a third instalment. | Large taxpayers: Three instalments. Other taxpayers: Two instalments. |
| Congo, Democratic Republic of the | ||
| 30 April | 30 April | Four instalments representing each 20% of the CIT paid during the previous fiscal year must be paid before 1 June, 1 August, 1 October and 1 December. |
| Congo, Republic of | ||
| 20 May | 20 May | Quarterly instalments due on 20 February, 20 May, 20 August, and 20 November. |
| Costa Rica | ||
| It varies according to fiscal year end, but it should be on 15 March. | 15 March | It should be taken into account that the date of payment for instalments for the fiscal period 2020 may vary considering the recent reform in the law, which changed the fiscal year from 1 October to 30 September to match the calendar year. |
| Croatia | ||
| Within four months of company’s year end. | Within four months of company’s year end. | Monthly instalments paid by the end of the month for the previous month. |
| Cyprus | ||
| 31 March of the second year following the relevant tax/calendar year. | 1 August of the year following the relevant tax/calendar year. | Two equal instalments due on 31 July and 31 December of the relevant tax/calendar year. |
| Czech Republic | ||
| Within three months of the end of the tax period (four months if filed electronically), and within six months for audited entities or entities whose tax return is filed by a registered advisor. | Within three months of the end of the tax period (four months if filed electronically), and within six months for audited entities or entities whose tax return is filed by a registered advisor. | Tax advances are paid semi-annually or quarterly. |
| Denmark | ||
| In general, six months after the end of the accounting year. | 20 November in the year following the income year. | Two equal instalments due on 20 March and 20 November. It is further possible to make an additional tax payment by 1 February in the year following the income year. |
| Dominican Republic | ||
| 120 days after year-end. | 120 days after year-end. | On the 15th day of every month. |
| Ecuador | ||
| Between 9 April and 28 April. | Between 9 April and 28 April. | NA (companies are allowed to make voluntary CIT prepayments) |
| Egypt | ||
| Within four months from the end of the financial year. | Within four months from the end of the financial year. | Advance payment is due on a quarterly basis. |
| El Salvador | ||
| 30 April | 30 April | During the first ten working days of the following month. |
| Equatorial Guinea | ||
| Within the first four months of the year following the taxable fiscal year. | Within 15 days from the day following the date of receipt of the tax liquidation issued by the Ministry of Finance and Budget. | NA |
| Estonia | ||
| By the tenth day of the month following a taxable distribution or payment. | By the tenth day of the month following a taxable distribution or payment. | NA |
| Eswatini | ||
| Within 120 days of 30 June. | Usually given on the tax assessment. | Two instalments: First instalment is due within six months of the company’s financial year-end, and the second instalment is due no later than the last day of the company’s financial year. |
| Fiji | ||
| Generally, three months after the end of the income year 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 or the lodgement due date (whichever is earlier). | Effective 1 April 2020, nine equal installments due on the last day of the sixth, seventh, eighth, ninth, tenth, eleventh, and twelfth months of the 2020 tax year and the first and second months of the following tax year. Each installment should be 1/9 of the assessed income tax liability for the preceding tax year or the amount of income tax estimated by the person to be payable for the tax year (other than income tax to be collected by withholding). |
| Finland | ||
| Within four months from the end of the month during which the accounting period ends. | As of 1 November 2017, taxpayers may apply for amendments to advance taxes levied until tax assessment has been completed (within ten months from the end of the fiscal year). Tax authorities may, without application, levy or increase advance taxes within two months from the end of the fiscal year. Decrease or abolishment of advance tax payments may be levied by the tax authorities (by or without taxpayer’s application) until tax assessment has been completed. | Advance tax payments for companies are collected in two or 12 instalments during the tax year. If the total amount to be paid is not more than EUR 2,000, the instalments are due in the third and the ninth month of the accounting period. If the total amount to be paid exceeds EUR 2,000, the instalments are due monthly (due date is 23rd of each month). |
| France | ||
| Regarding FYs which end on 31 December, by end of April of the following year. | Regarding FYs which end on 31 December, on 15 April of the following year. | By way of four instalments (i.e. which have to be filed and paid on 15 March, 15 June, 15 September, and 15 December for FYs which end on 31 December). |
| Gabon | ||
| 30 April | 30 April | Two instalments due on 30 November and 30 January. |
| Georgia | ||
| CIT returns should be submitted on monthly basis by the 15th day following the month when the taxable transaction took place. | CIT is due on a monthly basis by the 15th day following the month when the taxable transaction took place. | CIT is due on a monthly basis by the 15th day following the month when the taxable transaction took place. |
| Germany | ||
| 31 July (if the taxpayer instructs a professional tax adviser, the deadline is extended to the end of February of the following year). | As stated on the assessment notice. | Quarterly instalments due on the tenth day of March, June, September, and December. |
| Ghana | ||
| Not later than four months after the end of the financial year. | Final payment is due at the time of filing the annual CIT return. | Equal quarterly instalments due on or before the last day of the third, sixth, ninth, and 12th months of the basis period. |
| Gibraltar | ||
| CIT returns are due nine months after the date of the company’s financial year end. | The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company’s financial year end). | Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year. |
| Greece | ||
| Last day of the sixth month following the end of the tax year. | December (assuming that the financial year ends on 31 December of the previous year and that the tax is paid in instalments). | Six equal monthly instalments. |
| Greenland | ||
| No later than four months following the end of the income year, meaning 1 May for companies using the calendar year as the income year. However, this is postponed to 15 June if the company files via the official web portal. Due to COVID-19, the deadline for filing the 2019 corporate tax return has been extended to 1 July 2020 (electronic filing). | 20 November of the following year. | NA |
| Guatemala | ||
| 31 March under both regimes. | System on earnings: Balance is due upon filing the return (31 March); Simplified optional system: There is no final payment, just a balance of withholdings made through the year. | System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month. |
| Guernsey, Channel Islands | ||
| 30 November following the year of charge (calendar year). | Within 30 days of the final assessment issued by the Income Tax Office. | Two instalments due on 30 June and 31 December. |
| Guyana | ||
| 30 April | 30 April | 15 March, 15 June, 15 September, and 15 December |
| Honduras | ||
| 30 April | 30 April | Advance tax payments are payable each quarter. |
| Hong Kong SAR | ||
| Tax returns are issued on the first working day of April each year. The filing due date is usually within a month from the issue date of the return. Extension is available for certain companies (e.g. for companies with an accounting year end date of 31 December, the filing due date is normally extended to 15 August of the year in which the return is issued). | For companies with an accounting year end date of 31 December, the final tax payment for a given tax year is usually due in November of the year in which the return is issued. | For companies with an accounting year end date of 31 December, the provisional tax payments for a given tax year are to be paid in two instalments, which are usually due in November of the current year and January of the next year. |
| Hungary | ||
| The last day of the fifth month following the last day of the financial year (31 May for a calendar year taxpayer). | The last day of the fifth month following the last day of the financial year (31 May for a calendar year taxpayer). | Paid quarterly or monthly. |
| Iceland | ||
| 31 May | 1 November and 1 December | Advance tax is due on the first day of every month, except January and October. |
| India | ||
| 30 September of succeeding tax year. 30 November of succeeding tax year if the corporation has international transactions with associate affiliates/specified domestic transactions. | Before submission of return of income (i.e. 30 September/November as the case may be). | Estimated tax is due in quarterly instalments payable before the 15th day of each quarter of tax year (i.e. 15 June [15%], 15 September [45%], 15 December [75%], 15 March [100%]). |
| Indonesia | ||
| The end of the fourth month after the book year end. | Anytime prior to the submission of the CIT return. | Monthly, by the 15th day of following month. |
| Iraq | ||
| 31 May | Within 3 days from the assessment date. | NA |
| Ireland | ||
| Within nine months after the end of the tax accounting period. | Within nine months after the end of the tax accounting period. | Small companies: first instalment is due 31 days before the end of the tax accounting period*, and final instalment is due when the tax return is filed; Large companies: first instalment is due six months from the start of the tax accounting period*, second instalment is due 31 days before the end of the tax accounting period*, and final instalment is due when the CIT return for the period is filed. * No later than the 23rd day of the month. |
| Isle of Man | ||
| One year and one day following the end of an accounting period. | One year and one day following the end of an accounting period. | NA |
| Italy | ||
| By the end of the 11th month after the tax year-end. | The last day of the sixth month following the tax year-end. | Advance payment: 1) 40% by the last day of the sixth month following the tax year-end, 2) 60% by the end of the 11th month following the tax year-end. |
| Ivory Coast (Côte d’Ivoire) | ||
| 30 June for companies subject to audit requirements; 30 May for other entities. | September following the end of the fiscal year (exact date depends on sector of activity and taxpayer’s office). | April and June following the end of the fiscal year (exact dates depend on sector of activity and taxpayer’s office). |
| Jamaica | ||
| 15 March, following the calendar year of assessment. | 15 March, following the calendar year of assessment. | Quarterly instalments due 15 March, 15 June, 15 September, and 15 December in the year of assessment. |
| Japan | ||
| Within two months after the end of company’s annual accounting period. | Within two months after the end of company’s annual accounting period. | Within two months after the end of the sixth month of the corporation’s accounting period. |
| Jersey, Channel Islands | ||
| Midnight on 31 December following the year of assessment. | 30 September for large remitters and 30 November for all other companies (in the year following the year of assessment). | The first instalment payment is due by 31 March for large remitters and 31 May for all other companies (in the year following the year of assessment). |
| Jordan | ||
| 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 | ||
| 31 March | 10 April | 25th day of each month. |
| Kenya | ||
| Within six months following a company’s financial year end. | Within four months of the company’s financial year end. | Instalment tax payments of 25% each must be made during the year on the 20th of the 4th, 6th, 9th and 12th month of the company’s financial year. |
| Korea, Republic of | ||
| Interim tax return: within two months from the end of the interim six-month period; Annual tax return: within three months from the end of the fiscal year. | Along with the filing of the returns (payment in instalments is allowed in certain cases). | NA |
| Kosovo | ||
| 31 March | 31 March | 15 April, 15 July, 15 October, and 15 January |
| Kuwait | ||
| Before or on the 15th day of the fourth month following the end of the taxable period (see Kuwait’s Corporate summary for a description of available extensions). | Tax due per the tax declaration may be settled in full along with the tax declaration or in four equal instalments. Any additional tax liability imposed through the tax assessment is required to be settled within 30 days from the date of the tax assessment letter. | The Kuwait Tax Law does not provide for estimated tax payments. |
| Kyrgyzstan | ||
| 1 March | 1 March of the year following the reporting year. | CIT advance payments are due by the 20th day of the second month following the reporting quarter (only for first, second, and third quarters). |
| Lao PDR | ||
| 20 January (previously 10 January) and 31 March (for financial statements) | 15 working days after tax assessment | Due on 20 July and 20 January of following year in advance (previously payable quarterly in advance on 10 April, 10 July, 10 October, and 10 January of following year) |
| Latvia | ||
| Taxable period is one month. If taxpayer is allowed to book supporting documents quarterly, the tax period is a quarter. If tax base arises, tax return should be filed each month (quarter) on or before the 23rd day of the following period. | If a tax base arises, the calculated tax should be paid each month on or before the 20th day of the following tax period. | There are no estimated CIT payments. |
| Lebanon | ||
| 31 March for artificial persons (entities); 31 May for capital companies. | 31 March for artificial persons (entities); 31 May for capital companies. | NA |
| Libya | ||
| Within four months of its year-end or one month of its audit report, whichever is earlier. | The final quarterly payment due date after assessment. | CIT is payable quarterly, on 10 March, 10 June, 10 September, and 10 December, after assessment. |
| Liechtenstein | ||
| 1 July (extension is possible) | Within 30 days of receipt of the assessment. | Normally, no CIT estimated payments are due. Exception: if the filing date is extended beyond 30 June, a provisional invoice based on the last assessment will be delivered. |
| Lithuania | ||
| By the 15th day of the sixth month of the following tax period. | By the 15th day of the sixth month of the following tax period. | The advance CIT must be paid no later than the 15th day of the last month of the respective quarter. |
| Luxembourg | ||
| 31 May | By the end of the month that follows the month of tax assessment receipt. | Quarterly instalments. |
| Macau SAR | ||
| Group B: 31 March; Group A: 30 June. | The final CIT payment will be due in around a month’s time after the issuance of the final tax assessment by the Macau Finance Bureau. | Tax is payable in two equal instalments in September and November, unless the amount is not more than MOP 3,000, in which case the payment will be requested in one lump sum amount in September. |
| Madagascar | ||
| For companies whose financial year ends at 31 December: 15 May; For companies whose financial year ends at 30 June: 15 November; For all other financial year-ends: within four months. | For companies whose financial year ends at 31 December: balance is due before 15 May; For companies whose financial year ends at 30 June: balance is due before 15 November; For all other financial year-ends: balance is due within four months. | Tax is payable bi-monthly in provisional instalments. |
| Malawi | ||
| Within 180 days after the end of the financial year. | Upon submission of an income tax return (i.e. within 180 days after the end of the financial year). | CIT estimated payments are due quarterly and payable by the 25th day of the month following the end of the quarter. |
| Malaysia | ||
| Within seven months from the date of closing of accounts. | Last day on expiry of seven months from the date upon which the accounts are closed. | Advance tax is paid by 12 monthly instalments. |
| Maldives, Republic of | ||
| 30 June of the immediately following tax year. | 30 June of the immediately following tax year. | First interim payment: 31 July of the tax year; Second interim payment: 31 January of the immediately following tax year; Final payment: 30 June of the immediately following tax year. |
| Malta | ||
| On the later of nine months from the end of the accounting period or 31 March following the year of assessment (although the Maltese Revenue authorities typically extend this deadline by one or two months in case of electronic submissions). | Together with the deadline for the submission of the tax return (the extension in case of electronic submission does not apply for the tax payment). | Tax on account (provisional tax) is paid every four months: 30 April, 31 August, and 21 December. |
| Mauritania | ||
| 31 March of the following year. | 30 September of the following year. | CIT due for a year is paid in the following year in three instalments: (i) The first payment: Before 31 March, 40% of CIT due. (ii) The second payment: Before 30 June, 30% of CIT due. (iii) The third payment: Before 30 September, the balance of CIT due. |
| Mauritius | ||
| Within six months of the financial year-end. | Within six months of the financial year-end. | Payable quarterly in advance within three months after the end of the Advance Payment System (APS) quarter. |
| Mexico | ||
| 31 March | 31 March | Estimated payments of CIT are due by the 17th day of each month. |
| Moldova | ||
| 25th day of the third month following the end of the tax period (e.g. 25 March following the reporting year for companies for which the tax period is the calendar year). | Generally, 25th day of the third month following the end of the tax period (e.g. 25 March following the reporting year for companies for which the tax period is the calendar year). | No later than the 25th day of each three months of the current tax period, amounts equal to 25% of either the total estimated value of the CIT due for the current fiscal period or the total value of the calculated CIT for the previous fiscal period. |
| Mongolia | ||
| For taxpayers with taxable income of more than MNT 6 billion in a preceeding tax year – quarterly return by the 20th day of the month following the end of each quarter and annual return by 10 February of the following year. For taxpayers with taxable income of less than MNT6 billion in a preceeding tax year– semi-annual return by the 20th day of the month following the end of each period and annual return by 10 February of the following year. For taxpayers with revenue of up to MNT 300 million (except for entities operating in mining, petroleum, alcoholic beverage and tobacco industries)– semi-annual return by the 20th day of the month following the end of each period and annual return by 10 February of the following year | Quarterly/semi-annually by the 20th day of the month following the end of respective period and annually by 10 February of the following year. | Tax is paid in advance by the 25th day of each month. |
| Montenegro | ||
| End of March | End of March | Paid in six annual instalments at the taxpayer’s request or tax is paid by the end of March. |
| Morocco | ||
| Within three months following the closing of the fiscal year. | Within three months following the closing of the fiscal year. | Payment of tax is made during the fiscal year by way of four equal instalments. |
| Mozambique | ||
| Last working day of May. | Last working day of May. | Three advance payments (based on 80% of the preceding tax year’s CIT), due in May, July, and September. |
| Myanmar | ||
| Within three months from the end of the financial year. | Under the TAL 2019 (effective from 1st October 2019), the date for settling the final tax liability is within 21 days of the notice issued by the IRD. If the taxpayer does not pay tax due within 21 days of the notice, the taxpayer will be regarded as a defaulter. | Advance payments are made in quarterly instalments. |
| Namibia, Republic of | ||
| Within seven months after the financial year-end of the company. | Within seven months after the financial year-end of the company. | First payment: Within six months from the commencement of the respective tax year. Second payment: On/before the last day of the respective tax year. |
| Netherlands | ||
| Generally five months after the end of the company’s fiscal year. | Tax is due within two months of the date of the assessment. | In principle, within two months but the taxpayer may choose to pay in monthly installments. |
| New Zealand | ||
| 7 July (for 1 October – 31 March balance dates). For balance dates between 1 April – 30 September, the due date is the seventh day of the fourth month following balance date. The filing date for taxpayers linked to a tax agent is extended to 31 March of the following year. | 7 February (for 31 March – 30 September balance dates). For other balance dates, terminal tax payments are generally due on seventh day of 11th month following balance date. The terminal tax due date is extended by two months for taxpayers linked to a tax agent. | Under the standard method, provisional tax payments are generally due in three instalments: (i) 28th day of seventh month before balance date. (ii) 28th day of third month before balance date. (iii) 28th day of month following balance date. |
| Nicaragua | ||
| Within the following two months after the fiscal year-end. | Within the following two months after the fiscal year-end. | Monthly advance payments. |
| Nigeria | ||
| Within six months of the financial year-end. For new companies it is the earlier of six months from its first accounting period or 18 months from incorporation. | On or before the due date for filing. | On or before the due date for filing. |
| North Macedonia | ||
| The due date for the CIT return is the end of February or, if filled electronically, 15 March following the calendar year. The due date for the CIT return on distributed profit arising from FY 2009 to FY 2013 is the date of profit distribution. The due date for CIT return on reinvested profit is 30 days as of the date the conditions for the incentive are no longer satisfied by the taxpayer. The due date for CIT return on revaluation reserves is the date of their transfer into accumulated profit. | The payment of CIT is due within 30 days as of the dead-line for submission of the tax return. The payment of CIT on distributed profit arising from FY 2009 to FY 2013 is due at the moment of profit distribution. The due date for payment of CIT on reinvested profit is 30 days as of the date the conditions for the incentive are no longer satisfied by the taxpayer. The due date for payment of CIT on revaluation reserves is the date of their transfer into accumulated profit. | Monthly CIT advance payments are due during the year, within 15 days as of the end of each month. |
| Norway | ||
| The end of May in the year following the financial year (end of April under the petroleum tax regime). Additional requirements may apply for specific business sectors, such as hydro power production. | Tax arrears must be paid within three weeks after the assessment has been made public. | 15 February and 15 April. |
| Oman | ||
| Within six months from the end of accounting period. Revised to four months from the end of accounting period for tax years beginning 1 January 2020 or thereafter. | Along with the final tax return (i.e. within four months of the end of the accounting period). | Along with the Provisional Return of Income, due within three months of the end of the accounting period. No estimated tax payments for tax years beginning 1 January 2020 or thereafter (i.e. single tax return and single payment due date). |
| Pakistan | ||
| 31 December for companies with financial year end 30 June, and 30 September for companies with financial year end 31 December. | 31 December for companies with financial year end 30 June, and 30 September for companies with financial year end 31 December. | Quarterly instalments on or before 25 September, 25 December, 25 March, and 15 June. |
| Palestinian territories | ||
| 30 April of the next year. | 30 April of the next year. | End of each quarter (equal instalments). |
| Panama | ||
| Three months after the end of the fiscal year. | Tax must be paid no later than three months after closing of the corresponding accounting period. | Six, nine, and 12 months after the end of the taxable year. |
| Papua New Guinea | ||
| 28 February following the year of income (usually a calendar year) to which the return relates; However, under most tax agent lodgement programs, taxable returns are due six months from the taxpayer’s year-end, and non-taxable returns are due seven months from the taxpayer’s year-end. | Within 30 days of the date of service of the notice of assessment. | Three equal instalments by 90, 180, and 270 days of the commencement of an income year. We note however that the legislative amendments in relation to these dates were made in error, and the IRC system provides for (and expects) payments in instalments by 120, 210 and 300 days from the commencement of an income year. |
| Paraguay | ||
| By the fourth month following the end of the fiscal year. | On varying days in the fourth month following the end of the fiscal year (depending on taxpayer ID number). | May, July, September, and November. |
| Peru | ||
| First week of April. | First week of April. | 12 monthly instalments. |
| Philippines | ||
| Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year. | On the 15th day of the fourth month following the close of the taxable year. | Quarterly instalments paid within 60 days after each quarter. |
| Poland | ||
| Within three months following the end of the tax year. | Within three months following the end of the tax year. | The CIT advances should be paid for each month by the 20th day of the following month. |
| Portugal | ||
| Last day of the fifth month following the end of the tax year. | Last day of the fifth month following the end of the tax year. | Three instalments due in July, September, and December (if the tax year corresponds to the calendar year). |
| Puerto Rico | ||
| By the 15th day of the fourth month following the close of its tax year. | By the 15th day of the fourth month following the close of its tax year. | Equal instalments on the 15th day of the fourth, sixth, ninth, and 12th month of the taxable year of the corporation. |
| Qatar | ||
| Within four months from the end of a company’s accounting period. | Within four months from the end of a company’s accounting period. | NA |
| Romania | ||
| The annual CIT return is due by 25 March of the following year if the fiscal years equals the calendar year; for the cases where the fiscal year is different than the calendar year, the annual CIT return is due by 25th day of the third month after the end of the company’s fiscal year. Quarterly CIT returns are submitted by the 25th day of the month following the first, second, and third quarters. | The final CIT payment is generally due on the 25th day of the third month after the end of the company’s fiscal year. | Quarterly instalments are due by the 25th day of the first month following the first, second, and third quarters. |
| Russian Federation | ||
| 28 March | 28 March | Monthly or quarterly instalment. |
| Rwanda | ||
| The annual tax return/declaration must be filed within three months after the tax period. | Within three months after the tax period. | Advance CIT is payable in three instalments. Tax payments are due on 30 June, 30 September, and 31 December (or by the sixth, ninth, and 12th month of the tax period). |
| Saint Lucia | ||
| Within three months of the company’s fiscal year-end. | Within three months of the company’s fiscal year-end. | Tax is payable in three instalments on 25 March, 25 June, and 25 September. |
| Saudi Arabia | ||
| Within 120 days after the taxpayer’s year-end. | Within 120 days after the taxpayer’s year-end. | Three equal advance tax payments are to be made on the last day of the sixth, ninth, and 12th months of the current tax year (based on last year income tax due and specific formula). |
| Senegal | ||
| 30 April | 15 June | Two instalments (each equal to one-third of the previous year’s tax) by 15 February and 30 April. |
| Serbia | ||
| 30 June of the following year. | 30 June of the following year. | Monthly advance instalments to be paid by the 15th day of the following month for the prior calendar month. |
| Singapore | ||
| 30 November | Within one month after the service of the notice of assessment. | The estimate of chargeable income must be submitted within three months from the company’s financial year end. The estimated tax is then payable within one month from the service of the notice of assessment or in instalments in accordance with an instalment payment plan. |
| Slovak Republic | ||
| Within three months following the fiscal year-end. Extension of up to additional six months possible if conditions met. | Within three months following the fiscal year-end. Extension of up to additional six months possible if conditions met. | Advance payments of CIT must be paid monthly or quarterly during the current tax period. |
| Slovenia | ||
| By the end of the third month following the end of the tax year. | CIT payments are due within 30 days of the (final) tax return submission. | Monthly or quarterly instalments. |
| South Africa | ||
| Within one year from the end of the company’s tax year. | Within six months after the end of the company’s tax year. | Advance payment is to be made twice a year, first during the first six months of the company’s tax year and second before the end of the year. |
| Spain | ||
| Within 25 calendar days following the six months subsequent to the end of the tax year. | Within 25 calendar days following the six months subsequent to the end of the tax year. | Three advance payments of the annual tax payment must be made during the first 20 calendar days of April, October, and December. |
| Sri Lanka | ||
| Within eight months from the end of the year of assessment. | 15 May immediately following the end of the tax year. | Four instalments, on or before 15 August, 15 November, and 15 February of the tax year and 15 May immediately following the end of the tax year. |
| Sweden | ||
| The due date depends on the month in which the financial year ends (1 July for calendar year taxpayers). | 90 days after the assessment has been made. | Monthly instalments. |
| Switzerland | ||
| The due date varies from canton to canton (usually between six and nine months after the close of the business year). | The due date varies from canton to canton. | Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton. |
| Taiwan | ||
| No later than the fifth month after the end of the tax year. | No later than the fifth month after the end of the tax year. | CIT estimated payment should be made in the ninth month of the enterprise’s fiscal year. |
| Tajikistan | ||
| 1 April of the year following the reporting year. | 10 April of year following the reporting year. | Advance payment is due on the 15th day of the month following the reporting quarter (month). |
| Tanzania | ||
| Within six months from the end of the accounting period. | Within six months from the end of the accounting period. | Four equal instalments to be paid not later than three months, six months, nine months, and 12 months from the beginning of the accounting period. |
| Thailand | ||
| Within 150 days from the closing date of the accounting period. | Within 150 days from the closing date of the accounting period. | Within two months after the end of the first six months of the accounting period. |
| Timor-Leste | ||
| 15th day of the third month following the year end. | 15th day of the third month following the year end. | NA |
| Trinidad and Tobago | ||
| The taxpayer is required to file a tax return with the Board of Inland Revenue (BIR) by 30 April following the end of the fiscal period. There is an automatic six month extension to 31 October. | Any balance of tax due is payable on or before 30 April of the following year. | Corporation tax is payable quarterly in advance on 31 March, 30 June, 30 September, and 31 December. |
| Tunisia | ||
| 25 March; 25 June for public liability companies and private liability companies subject to statutory audit. | 25 March or 25 June, depending on the due date of filing tax return. | 28 June, 28 September, and 28 December. |
| Turkey | ||
| 25th day of the fourth month following the fiscal year-end. | 30th day of the fourth month following the fiscal year-end. | Advance quarterly tax is due on the 17th day of the second month following each quarter. |
| Turkmenistan | ||
| Return is filed quarterly within the month following the reporting quarter. | Final payments upon results of the first quarter, first half-year, nine months, and tax year are made within five days from the reporting deadlines. | Advance payment is made before the 13th and 28th days of each month. |
| Uganda | ||
| By the sixth month after the end of the accounting year. | By the sixth month after the end of the accounting year. | Two equal instalments are due in the sixth and the 12th month of the accounting period. |
| Ukraine | ||
| Quarterly returns are due within 40 calendar days following the last day of the reporting quarter, but the deadline for submitting a fourth quarter CIT returns (on a quarterly reporting period basis) is 60 calendar days after the reporting year end. Annual returns (on a year reporting period basis) are due within 60 calendar days following the last day of the reporting year. | Taxes payable assessed on the basis of tax returns are due within ten calendar days following the deadline for filing the relevant tax returns. | NA |
| United Arab Emirates | ||
| NA for most industries/companies (except upstream oil and gas and branches of foreign banks). For upstream oil and gas foreign companies, the dates for filing and payments are on a case by case basis depending on the company’s fiscal year. Typically the dates should be agreed between the International Oil Companies (IOC) and Supreme Petroleum Council (SPC) by 30 November. In accordance with the banking tax decree, the deadline for filing and payments is the last day of the third month following year end (e.g. for year end 31st December, the deadline for filing and payment is 31st of March the following year). | NA for most industries/companies (except upstream oil and gas and branches of foreign banks). For upstream oil and gas foreign companies, the dates for filing and payments are on a case by case basis depending on the company’s fiscal year. Typically the dates should be agreed between the International Oil Companies (IOC) and Supreme Petroleum Council (SPC) by 30 November. In accordance with the banking tax decree, the deadline for filing and payments is the last day of the third month following year end (e.g. for year end 31st December, the deadline for filing and payment is 31st of March the following year). | NA for most industries/companies (except upstream oil and gas and branches of foreign banks). For upstream oil and gas foreign companies, the dates for filing and payments are on a case by case basis depending on the company’s fiscal year. Typically the dates should be agreed between the International Oil Companies (IOC) and Supreme Petroleum Council (SPC) by 30 November. In accordance with the banking tax decree, the deadline for filing and payments is the last day of the third month following year end (e.g. for year end 31st December, the deadline for filing and payment is 31st of March the following year). |
| United Kingdom | ||
| The tax return needs to be filed within one year from the end of the accounting period. | Varies according to the size of the company making the payment. See the UK Corporate summary for more information. | Varies according to the size of the company making the payment. See the UK Corporate summary for more information. |
| United States | ||
| 15 April | By the 15th day of the 12th month of the tax year. | Four equal estimated payments are due throughout the year, on the 15th day of the fourth, sixth, ninth, and 12th months of the tax year. |
| Uruguay | ||
| By the end of the fourth month following the date of the fiscal year-end. | By the end of the fourth month following the date of the fiscal year-end. | Tax is paid monthly by way of advance payments. |
| Uzbekistan, Republic of | ||
| Domestic companies: 1 March; Foreign companies and domestic companies with foreign investments: 1 March. | By the 20th day of the month following the reporting quarter. | Monthly instalments payable by the 23rd day of each month. |
| Venezuela | ||
| Within three months following the end of the tax year. | Within three months following the end of the tax year. | Advance tax is paid in six equal instalments at consecutive monthly intervals. |
| Vietnam | ||
| For CIT finalisation, the due date is the last day of the 3rd month of the following financial year. | The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month day of the following financial year). | Quarterly payments must be made no later than the 30th day of the next quarter. |
| Zambia | ||
| 21 June following the end of the tax year for online submissions. 5 June for manual submissions. | 21 June following the end of the tax year. | Four installments by 10 April, 10 July, 10 October, and 10 January. |
| Zimbabwe | ||
| 30 April | 25 December (of current year) | First payment: 25 March; Second payment: 25 June; Third payment: 25 September; Fourth payment: 20 December. |
Tax Deadline 2021 | Tax Due Dates 2021 | Tax Calendar 2021 | Income Tax Due Dates | World Corporate Income Tax | Pakistan |
