A tax calendar with the dates worth remembering

• 25 Jan

  VATQuarterly

  Quarterly VAT return and control statement

  Falls on a non-working day, moves to 26 Jan

  Who it applies to: VAT-registered businesses filing quarterly

  Details

  If you file quarterly, the VAT return, the control statement and the payment are due within 25 days of the end of the quarter: by 25 April, 25 July, 25 October and 25 January.

• 25 Jan

  VATEvery month

  Monthly VAT return and control statement

  Falls on a non-working day, moves to 26 Jan

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• 31 Jan

  Other taxesOnce a year

  Property tax return

  Falls on a non-working day, moves to 2 Feb

  Who it applies to: New owners and sellers of property

  Details

  A return is filed with the municipality by anyone who bought, inherited, received, completed or sold a property last year. The deadline is 31 January. The municipality then issues a tax assessment, and the tax is payable within 15 days of it becoming final.

• 31 Jan

  Other taxesOnce a year

  Motor vehicle tax

  Falls on a non-working day, moves to 2 Feb

  Who it applies to: Businesses that use a vehicle for their work

  Details

  If you used a vehicle in category L, M, N or O for business last year, the return and the tax are due by 31 January. When that date falls on a weekend, the deadline moves to the next working day. In 2026 it was 2 February.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.

• 15 Feb

  Payroll and contributionsOnce a year

  Request for annual tax reconciliation

  Falls on a non-working day, moves to 16 Feb

  Who it applies to: Employees and employers

  Details

  An employee who wants their employer to settle last year's tax must apply in writing and provide the supporting documents by 15 February. If that date falls on a weekend, the deadline moves to the next working day.

• 25 Feb

  VATEvery month

  Monthly VAT return and control statement

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.

• 25 Mar

  VATEvery month

  Monthly VAT return and control statement

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• 31 Mar

  Payroll and contributionsOnce a year

  Carrying out the annual tax reconciliation

  Who it applies to: Employers

  Details

  The employer must complete the annual tax reconciliation for employees who applied in time by 31 March.

• 31 Mar

  Annual accountsOnce a year

  Year-end accounts to the public register

  Who it applies to: Companies and other accounting entities

  Details

  The year-end accounts must be filed with the Register of Financial Statements by the same date as the tax return, usually 31 March. They are not an attachment to the return but a separate filing. If you extended the tax return deadline, the deadline for the accounts moves with it.

• 31 Mar

  Income taxOnce a year

  Income tax return

  Who it applies to: Sole traders and companies

  Details

  The tax return for the previous year is due within three months of the year end, which means by 31 March. The tax must be paid by the same date. You can extend the deadline by filing a notice, which must also reach the tax office by 31 March.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.

• 25 Apr

  VATQuarterly

  Quarterly VAT return and control statement

  Falls on a non-working day, moves to 27 Apr

  Who it applies to: VAT-registered businesses filing quarterly

  Details

  If you file quarterly, the VAT return, the control statement and the payment are due within 25 days of the end of the quarter: by 25 April, 25 July, 25 October and 25 January.

• 25 Apr

  VATEvery month

  Monthly VAT return and control statement

  Falls on a non-working day, moves to 27 Apr

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• 30 Apr

  Payroll and contributionsOnce a year

  Annual employer tax report

  Who it applies to: Employers

  Details

  The employer files the annual report on payroll tax for the previous year with the tax office by 30 April.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.

• 25 May

  VATEvery month

  Monthly VAT return and control statement

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.

• 25 Jun

  VATEvery month

  Monthly VAT return and control statement

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• 30 Jun

  Income taxOnce a year

  Extended income tax deadline

  Who it applies to: Taxpayers who filed an extension notice

  Details

  If you extended the deadline by three months, the return and the tax are due by 30 June at the latest. If you also have income from abroad, the deadline can be extended by up to six months, to 30 September.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.

• 25 Jul

  VATQuarterly

  Quarterly VAT return and control statement

  Falls on a non-working day, moves to 27 Jul

  Who it applies to: VAT-registered businesses filing quarterly

  Details

  If you file quarterly, the VAT return, the control statement and the payment are due within 25 days of the end of the quarter: by 25 April, 25 July, 25 October and 25 January.

• 25 Jul

  VATEvery month

  Monthly VAT return and control statement

  Falls on a non-working day, moves to 27 Jul

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.

• 25 Aug

  VATEvery month

  Monthly VAT return and control statement

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.

• 25 Sep

  VATEvery month

  Monthly VAT return and control statement

  Who it applies to: VAT-registered businesses filing monthly

  Details

  Within 25 days of the end of the month, the VAT return and the VAT control statement must be filed and the tax paid. Both are filed electronically.

• Depends on payday

  Payroll and contributionsEvery month

  Health insurance: advances and monthly return

  Who it applies to: Employers

  Details

  Health insurance advances for employees are due on payday, and the monthly return must be sent to the insurer within three days of that date. Without a fixed payday, the advance is due on the last day of the following month.

• Depends on payday

  Payroll and contributionsEvery month

  Social insurance: contributions and monthly return

  Who it applies to: Employers

  Details

  Contributions are due on the day you have set as payday, and the monthly return must reach the Social Insurance Agency by that same day at the latest. If you have no fixed payday, the deadline is the last day of the month following the month the contributions relate to.

• Depends on payday

  Payroll and contributionsEvery month

  Paying over tax withheld from pay

  Who it applies to: Employers

  Details

  The employer pays the tax withheld from wages over to the tax office within five days of payday, so the exact date depends on when you pay your staff.

• By the end of the month

  Payroll and contributionsEvery month

  Monthly report on tax withheld from pay

  Who it applies to: Employers

  Details

  The report on income tax withheld from pay and paid over is filed every month, by the end of the following month. The report for May, for example, is due by 30 June.

Nothing due this month for the selected filter.