- Every date comes from the tax authority's own pages: the IRS, HMRC, the CRA, the ATO and Inland Revenue. Each one links to its source.
- The calendar is made in your browser. Nothing you tick is sent anywhere.
- A date on a weekend is shown as the rule gives it. Paying by then is always on time; most authorities also accept the next business day.
- Federal and national deadlines only. States, provinces and local taxes have their own.
United States (IRS)
Self-employed people filing Form 1040 with Schedule C, and businesses paying contractors. A deadline on a Saturday, Sunday or legal holiday is met on the next day that isn't one.
| Date | Deadline | For |
|---|---|---|
| Extended 2025 income tax return due. Source | Income tax return (Form 1040) | |
| 4th estimated tax payment for 2026. Source | Estimated tax payments (Form 1040-ES) | |
| Forms 1099-NEC for 2026 due, to the IRS and to each contractor. Source | Forms 1099-NEC for contractors you paid | |
| from the rule | 2026 income tax return due, and any tax owed. Source | Income tax return (Form 1040) |
| from the rule | 1st estimated tax payment for 2027. Source | Estimated tax payments (Form 1040-ES) |
| from the rule | 2nd estimated tax payment for 2027. Source | Estimated tax payments (Form 1040-ES) |
| from the rule | 3rd estimated tax payment for 2027. Source | Estimated tax payments (Form 1040-ES) |
| from the rule | Extended 2026 income tax return due. Source | Income tax return (Form 1040) |
- Self-employed people pay income tax and self-employment tax during the year in four estimated payments, if they expect to owe $1,000 or more for the year.
- Form 1099-NEC is filed for each contractor paid $2,000 or more for services in 2026. The threshold was $600 until 2025, and may be adjusted for inflation from 2027.
- States set their own deadlines for state income tax and sales tax. This calendar has federal dates only.
- In an area with a declared disaster, the IRS often moves deadlines later. Its disaster relief page lists them.
Sources: IRS: Estimated taxes; IRS: Form 1040-ES (2026); IRS: Publication 509, Tax Calendars; IRS: When to file; IRS: Instructions for Forms 1099-MISC and 1099-NEC.
United Kingdom (HMRC)
Sole traders and partners in Self Assessment, and VAT-registered businesses. HMRC says a VAT return and payment must reach it by the deadline even if that is a weekend or bank holiday. I'd treat every HMRC date the same way.
| Date | Deadline | For |
|---|---|---|
| from the rule | VAT Return and payment, quarter to August 2026. Source | VAT, quarters ending February, May, August, November |
| Paper Self Assessment return for 2025 to 2026. Source | Self Assessment returns and payments | |
| Making Tax Digital: quarterly update to 5 October. Source | Making Tax Digital for Income Tax quarterly updates | |
| from the rule | VAT Return and payment, quarter to September 2026. Source | VAT, quarters ending March, June, September, December |
| from the rule | VAT Return and payment, quarter to October 2026. Source | VAT, quarters ending January, April, July, October |
| File online by today to pay 2025 to 2026 tax through your tax code. Source | Self Assessment returns and payments | |
| from the rule | VAT Return and payment, quarter to November 2026. Source | VAT, quarters ending February, May, August, November |
| Online Self Assessment return for 2025 to 2026, and tax due. Source | Self Assessment returns and payments | |
| Making Tax Digital: quarterly update to 5 January. Source | Making Tax Digital for Income Tax quarterly updates | |
| from the rule | VAT Return and payment, quarter to December 2026. Source | VAT, quarters ending March, June, September, December |
| from the rule | VAT Return and payment, quarter to January 2027. Source | VAT, quarters ending January, April, July, October |
| from the rule | VAT Return and payment, quarter to February 2027. Source | VAT, quarters ending February, May, August, November |
| Making Tax Digital: quarterly update to 5 April. Source | Making Tax Digital for Income Tax quarterly updates | |
| from the rule | VAT Return and payment, quarter to March 2027. Source | VAT, quarters ending March, June, September, December |
| from the rule | VAT Return and payment, quarter to April 2027. Source | VAT, quarters ending January, April, July, October |
| from the rule | VAT Return and payment, quarter to May 2027. Source | VAT, quarters ending February, May, August, November |
| 2nd payment on account for 2026 to 2027. Source | Self Assessment returns and payments | |
| Making Tax Digital: quarterly update to 5 July. Source | Making Tax Digital for Income Tax quarterly updates | |
| from the rule | VAT Return and payment, quarter to June 2027. Source | VAT, quarters ending March, June, September, December |
| from the rule | VAT Return and payment, quarter to July 2027. Source | VAT, quarters ending January, April, July, October |
| Register for Self Assessment, for 2026 to 2027. Source | Self Assessment returns and payments | |
| from the rule | VAT Return and payment, quarter to August 2027. Source | VAT, quarters ending February, May, August, November |
| Paper Self Assessment return for 2026 to 2027. Source | Self Assessment returns and payments | |
| Making Tax Digital: quarterly update to 5 October. Source | Making Tax Digital for Income Tax quarterly updates | |
| from the rule | VAT Return and payment, quarter to September 2027. Source | VAT, quarters ending March, June, September, December |
| from the rule | VAT Return and payment, quarter to October 2027. Source | VAT, quarters ending January, April, July, October |
- Payments on account are two advance payments, each half of last year's bill, due 31 January and 31 July. You don't make them if last year's bill was under £1,000, or more than 80% of your tax was taken at source.
- Making Tax Digital for Income Tax applies from 6 April 2026 if your qualifying income was over £50,000 in 2024 to 2025, from 6 April 2027 if over £30,000 in 2025 to 2026, and from 6 April 2028 if over £20,000 in 2026 to 2027. It does not change when tax is paid.
- HMRC will not give penalty points for late quarterly updates in the 2026 to 2027 tax year.
- VAT dates assume quarterly returns. On the Annual Accounting Scheme the return is due 2 months after the end of the accounting period.
Sources: GOV.UK: Self Assessment deadlines; GOV.UK: Payments on account; GOV.UK: Send quarterly updates (Making Tax Digital); GOV.UK: Check if you're eligible for Making Tax Digital for Income Tax; GOV.UK: Submit your VAT Return.
Canada (CRA)
Self-employed individuals (sole proprietors) and small GST/HST registrants. A deadline on a Saturday, Sunday or public holiday recognised by the CRA is met on the next business day. Provincial holidays can change which day that is.
| Date | Deadline | For |
|---|---|---|
| from the rule | GST/HST return and payment, July to September 2026. Source | GST/HST, quarterly filer (calendar quarters) |
| 4th income tax instalment for 2026. Source | Income tax instalments | |
| from the rule | GST/HST return and payment, October to December 2026. Source | GST/HST, quarterly filer (calendar quarters) |
| 1st income tax instalment for 2027. Source | Income tax instalments | |
| Pay the balance owing for 2026. Source | Income tax return and balance owing | |
| GST/HST payment for 2026 (annual filer). Source | GST/HST, annual filer (sole proprietor, 31 December year-end) | |
| from the rule | GST/HST return and payment, January to March 2027. Source | GST/HST, quarterly filer (calendar quarters) |
| File your 2026 return (self-employed). Source | Income tax return and balance owing | |
| GST/HST return for 2026 (annual filer). Source | GST/HST, annual filer (sole proprietor, 31 December year-end) | |
| 2nd income tax instalment for 2027. Source | Income tax instalments | |
| from the rule | GST/HST return and payment, April to June 2027. Source | GST/HST, quarterly filer (calendar quarters) |
| 3rd income tax instalment for 2027. Source | Income tax instalments | |
| from the rule | GST/HST return and payment, July to September 2027. Source | GST/HST, quarterly filer (calendar quarters) |
| 4th income tax instalment for 2027. Source | Income tax instalments |
- Self-employed people have until 15 June to file, but the CRA says to pay any balance owing by 30 April to avoid interest and penalties.
- Instalments are for people who owe more than a set amount of tax at filing time. The CRA's instalment pages say whether you have to pay them.
- A GST/HST annual filer whose net tax for the previous year was $3,000 or more may also have to pay quarterly GST/HST instalments, one month after each fiscal quarter.
- Provinces and territories set deadlines of their own for some taxes. This calendar has federal dates only.
Sources: CRA: Filing due dates for the tax return; CRA: Instalment due dates; CRA: GST/HST filing and remitting deadlines; CRA: When to pay GST/HST instalments.
Australia (ATO)
Sole traders lodging their own return, with a 30 June income year, who report GST and PAYG instalments quarterly. A deadline on a Saturday, Sunday or public holiday can be met on the next business day without a penalty.
| Date | Deadline | For |
|---|---|---|
| BAS and PAYG instalment, July to September 2026. Source | Quarterly BAS and PAYG instalments | |
| Tax return for 2025-26, if you lodge it yourself. Source | Tax return, lodged yourself | |
| Income tax payment for 2025-26, if you lodged your own return. Source | Tax return, lodged yourself | |
| BAS and PAYG instalment, October to December 2026. Source | Quarterly BAS and PAYG instalments | |
| BAS and PAYG instalment, January to March 2027. Source | Quarterly BAS and PAYG instalments | |
| BAS and PAYG instalment, April to June 2027. Source | Quarterly BAS and PAYG instalments | |
| BAS and PAYG instalment, July to September 2027. Source | Quarterly BAS and PAYG instalments | |
| Tax return for 2026-27, if you lodge it yourself. Source | Tax return, lodged yourself | |
| Income tax payment for 2026-27, if you lodged your own return. Source | Tax return, lodged yourself |
- Lodging the BAS online can give 2 more weeks for quarters 1, 3 and 4 (to 11 November, 12 May and 11 August). Quarter 2 already has until 28 February. The extra 2 weeks don't apply to instalment notices.
- PAYG instalments are due on the same dates as the quarterly BAS. If you pay GST monthly, it is due on the 21st of each month instead.
- A registered tax agent can usually lodge your return after 31 October. Ask them for your dates.
- The payment date on your notice of assessment is the one that counts for the tax on your return.
Sources: ATO: Due dates for lodging and paying your BAS; ATO: When are PAYG instalments due; ATO: Two-week lodgment concession; ATO: Lodge your tax return online with myTax; ATO: Due dates in November; business.gov.au: Lodge and pay tax.
New Zealand (Inland Revenue)
Self-employed people with a 31 March balance date who file an IR3 return. A deadline on a weekend or public holiday can be met on the next working day without a penalty.
| Date | Deadline | For |
|---|---|---|
| from the rule | GST return and payment, six months to September 2026. Source | GST, six-monthly (periods ending March and September) |
| from the rule | GST return and payment, two months to September 2026. Source | GST, two-monthly (periods ending January, March, May…) |
| from the rule | GST return and payment, two months to October 2026. Source | GST, two-monthly (periods ending February, April, June…) |
| Provisional tax, 2nd instalment for 2026-27. Source | Provisional tax, standard or estimation option | |
| from the rule | GST return and payment, two months to November 2026. Source | GST, two-monthly (periods ending January, March, May…) |
| from the rule | GST return and payment, two months to December 2026. Source | GST, two-monthly (periods ending February, April, June…) |
| End-of-year tax for 2025-26 due. Source | IR3 return and end-of-year tax, without a tax agent | |
| from the rule | GST return and payment, two months to January 2027. Source | GST, two-monthly (periods ending January, March, May…) |
| from the rule | GST return and payment, two months to February 2027. Source | GST, two-monthly (periods ending February, April, June…) |
| 2025-26 return due, with a tax agent's extension of time. Source | Return and tax with a tax agent's extension of time | |
| End-of-year tax for 2025-26 due, with a tax agent's extension of time. Source | Return and tax with a tax agent's extension of time | |
| Provisional tax, 3rd instalment for 2026-27. Source | Provisional tax, standard or estimation option | |
| from the rule | GST return and payment, six months to March 2027. Source | GST, six-monthly (periods ending March and September) |
| from the rule | GST return and payment, two months to March 2027. Source | GST, two-monthly (periods ending January, March, May…) |
| from the rule | GST return and payment, two months to April 2027. Source | GST, two-monthly (periods ending February, April, June…) |
| from the rule | GST return and payment, two months to May 2027. Source | GST, two-monthly (periods ending January, March, May…) |
| IR3 return for 2026-27 (the year to 31 March 2027). Source | IR3 return and end-of-year tax, without a tax agent | |
| from the rule | GST return and payment, two months to June 2027. Source | GST, two-monthly (periods ending February, April, June…) |
| Provisional tax, 1st instalment for 2027-28. Source | Provisional tax, standard or estimation option | |
| from the rule | GST return and payment, two months to July 2027. Source | GST, two-monthly (periods ending January, March, May…) |
| from the rule | GST return and payment, two months to August 2027. Source | GST, two-monthly (periods ending February, April, June…) |
| from the rule | GST return and payment, six months to September 2027. Source | GST, six-monthly (periods ending March and September) |
| from the rule | GST return and payment, two months to September 2027. Source | GST, two-monthly (periods ending January, March, May…) |
| from the rule | GST return and payment, two months to October 2027. Source | GST, two-monthly (periods ending February, April, June…) |
- Under the ratio option provisional tax is paid in 6 instalments, and under AIM it follows your GST dates. Neither is shown here.
- If you file GST six-monthly and use the standard option, you pay provisional tax in 2 instalments, not 3. IRD's calendar (IR328) has those dates; they aren't shown here.
- A provincial anniversary day only moves a payment date if you are in that province and pay over the counter at Westpac.
Sources: IRD: Payment dates for provisional tax; IRD: Individual income tax return (IR3); IRD: Timelines at the end of the tax year; IRD: Filing GST; IRD: Key dates; IRD: Tax due date calendar 2026-2027 (IR328).
Adding the calendar
- Apple Calendar and Outlook: open the downloaded file, and choose which calendar to add the dates to.
- Google Calendar: on a computer, open Settings, then Import and export, and import the file. It can't be imported from the phone app. To add a single date instead, use the Google Calendar link beside it.
- Importing again later: each date keeps the same identity in every download, so importing an updated file replaces the dates rather than doubling them in most calendar apps.
What this page is not
- It is not tax advice. It lists what each tax authority publishes, so you know what to look up. Whether a deadline applies to you depends on your circumstances, and an accountant can say.
- It is a snapshot. Every source was read on 6 October 2026. Authorities move deadlines, most often after a disaster. Check the source before you rely on a date.
Related
To work out how much of each invoice to put aside for these payments, the invoice take-home calculator shows what is left after tax and fees. The guide to keeping your invoices covers how long each tax office expects the records behind a return to be kept.
Last updated 6 October 2026