January
| 31st | Deadline for submission and payment of FS5 for December of the previous calendar year |
February
| 15th | Deadline for submission of FS3s and FS7 for the previous calendar year |
| 31st | Deadline for submission and payment of FS5 for the previous January |
March
| 31st | Deadline for manual submission of company tax returns and payment of taxes for the years ended anywhere between January and June of the previous calendar year * |
| Deadline for submission and payment of FS5 for the previous February |
April
| 30th | Deadline for manual submission of company tax returns and payment of taxes for the year ended July of the previous calendar year * |
| Deadline for payment of provisional tax for companies not in possession of a DDT10 Determination | |
| Deadline for payment of provisional tax and social security contributions for individuals | |
| Deadline for the submission and tax payment of part-time declarations for individuals | |
| Deadline for the submission and tax payment of 15% rental declarations for individuals and/or companies | |
| Deadline for submission and payment of FS5 for the previous March |
May
| 31st | Deadline for manual submission of company tax returns and payment of taxes for the year ended August of the previous calendar year * |
| Deadline for submission and payment of FS5 for the previous April |
June
| 30th | Deadline for manual submission of company tax returns and payment of taxes for the year ended September of the previous calendar year * |
| Deadline for manual submission of individual’s tax returns and payment of taxes for the previous calendar year | |
| Deadline for submission and payment of FS5 for the previous May |
July
| 31st | Deadline for manual submission of company tax returns and payment of taxes for the year ended October of the previous calendar year * |
| Deadline for submission and payment of FS5 for the previous June |
August
| 31st | Deadline for manual submission of company tax returns and payment of taxes for the year ended November of the previous calendar year * |
| Deadline for payment of provisional tax for companies not in possession of a DDT10 Determination | |
| Deadline for payment of provisional tax and social security contributions for individuals | |
| Deadline for submission and payment of FS5 for the previous July |
September
| 30th | Deadline for manual submission of company tax returns and payment of taxes for the year ended December of the previous calendar year * |
| Deadline for submission and payment of FS5 for the previous August |
October
| 31st | Deadline for submission and payment of FS5 for the previous September |
November
| 30th | Deadline for submission and payment of FS5 for the previous October |
December
| 31st | Deadline for submission and payment of FS5 for the previous November |
| Deadline for payment of provisional tax for companies not in possession of a DDT10 Determination | |
| Deadline for payment of provisional tax and social security contributions for individuals |
* Deadline for submission of the tax return (but not payment) is generally extended by approx. 2 months should submission be done electronically.
