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Important Dates and Deadlines for Corporate Taxpayers

Corporate taxpayers must file their tax return within 4 months after the end of the last calendar month of their accounting period. You can look up the end date for tax assessment on the decision on assessment. That date is, in any case, no later than 10 months after the last day of the calendar month when your accounting period has ended.

Corporate taxpayers must pay their back taxes by the 3rd day of the first month after the end date of the corporation’s tax assessment. Refunds from the Tax Administration are paid out on the 5th of the second month after the end of the assessment.

All taxpayers can supplement their preassessment without having to pay late-payment interest with relief by making additional prepayments in MyTax within one month after the end of the tax year.

The due dates for paying and filing tax returns for self-assessed taxes such as VAT and employer’s contributions have been entered in the calendar. The dates when MyTax will first display the month’s summary are in the calendar as well.

Wages, salaries and employer’s contributions and most pensions and benefits must be reported to the Incomes Register. Read more:

Note: If any due date falls on a Saturday, Sunday or a legal holiday, filing and payment are permitted on the following business day.

Page last updated 12/19/2023