Tax calendar 2026
Complete overview of tax deadlines
All key tax deadlines for 2026 in one place. Filter by taxpayer type and category to see only deadlines relevant to you.
Note for employers
Monthly social insurance reporting and payment does not have one universal fixed date. For regular payroll it is tied to the payday, if no payday is set then no later than the last day of the following month, and for irregular income typically by the 8th day of the following month.
The monthly overview of withheld payroll tax advances is filed by the end of the calendar month following the month in which taxable employment income was paid. The date list below therefore shows only fixed deadlines that are not tied to an employer’s individual payroll cycle.
Taxpayer type:
Category:
January 2026
VAT return and control statement for December 2025
Filing the VAT return and VAT control statement for December 2025 (monthly VAT payers).
VAT return and control statement for Q4 2025
Filing the VAT return and VAT control statement for Q4 2025 (quarterly VAT payers).
February 2026
VAT return for January 2026
Filing the VAT return and VAT control statement for January 2026.
March 2026
VAT return for February 2026
Filing the VAT return and VAT control statement for February 2026.
Annual settlement of tax advances for 2025
Performing the annual settlement of income tax advances upon an employee’s request.
Income tax return for individuals and companies for 2025
Standard deadline to file the 2025 income tax return. Extension by 3 or 6 months may be available.
Payment of income tax for 2025
Payment of the 2025 income tax (if you are not using a filing extension).
April 2026
VAT return for March 2026
Filing the VAT return and VAT control statement for March 2026.
VAT return for Q1 2026
Filing the VAT return and VAT control statement for Q1 2026 (quarterly VAT payers).
Annual payroll tax report for 2025
Submission of the annual payroll tax settlement report.
May 2026
VAT return for April 2026
Filing the VAT return and VAT control statement for April 2026.
June 2026
VAT return for May 2026
Filing the VAT return and VAT control statement for May 2026.
Income tax return (extension +3 months)
Deadline to file the income tax return when using the 3-month extension.
July 2026
VAT return for June 2026
Filing the VAT return and VAT control statement for June 2026.
VAT return for Q2 2026
Filing the VAT return and VAT control statement for Q2 2026 (quarterly VAT payers).
OSS – VAT return for Q2 2026
Filing the OSS return and paying the tax under the One Stop Shop scheme for Q2 2026.
August 2026
VAT return for July 2026
Filing the VAT return and VAT control statement for July 2026.
September 2026
VAT return for August 2026
Filing the VAT return and VAT control statement for August 2026.
Income tax return (extension +6 months)
Deadline to file the income tax return when using the 6-month extension (foreign income).
October 2026
VAT return for September 2026
Filing the VAT return and VAT control statement for September 2026.
VAT return for Q3 2026
Filing the VAT return and VAT control statement for Q3 2026 (quarterly VAT payers).
OSS – VAT return for Q3 2026
Filing the OSS return and paying the tax under the One Stop Shop scheme for Q3 2026.
November 2026
VAT return for October 2026
Filing the VAT return and VAT control statement for October 2026.
December 2026
VAT return for November 2026
Filing the VAT return and VAT control statement for November 2026.
Payment of income tax advances for Q4 2026
Payment of quarterly income tax advances for individuals and companies.
Important notice
This calendar is provided for guidance. Always verify current deadlines on the websites of the Financial Administration and the Social Insurance Agency. If a deadline falls on a weekend or a public holiday, it is shifted to the next working day.
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