Tax calendar
The tax and financial statement deadlines every business owner should know
The statutory deadlines for companies and partnerships, for an overview. Our clients are reminded before every one.
Monthly
Filed every month
Counted from the month the transaction occurs. The deadline falls in the following month.
Last updated September 2026, following the Revenue Department tax calendar
| Form | What it is | Period | Due (paper filing) | Notes |
|---|---|---|---|---|
| P.N.D.1 | Withholding tax on salaries and wages | Every month | By the 7th of the following month | |
| P.N.D.3 | Withholding tax on payments to individuals | Every month | By the 7th of the following month | |
| P.N.D.53 | Withholding tax on payments to companies | Every month | By the 7th of the following month | |
| P.N.D.54 | Withholding tax on payments abroad | Months with a payment | By the 7th of the following month | |
| P.P.36 | VAT remitted on services bought from abroad | Months with a payment | By the 7th of the following month | |
| P.P.30 | Value added tax | Every month (VAT registrants) | By the 15th of the following month | Filed every month even with nothing to report |
| P.T.40 | Specific business tax | Every month (businesses in scope) | By the 15th of the following month | |
| SSO 1-10 | Social security contributions | Every month (with staff) | By the 15th of the following month | Filing via e-Service and paying via e-Payment gives 7 more business days |
Annual
Annual returns and financial statements
The examples in the notes assume a 1 January to 31 December accounting year.
| Form | What it is | Period | Due (paper filing) | Notes |
|---|---|---|---|---|
| P.N.D.51 | Half-year corporate income tax estimate | First 6 months of the year | Within 2 months of the end of the half-year | Calendar year: by the end of August |
| P.N.D.50 | Annual corporate income tax return | Accounting year | Within 150 days of the year end | Calendar year: by 30 May |
| P.N.D.1 Kor | Annual summary of salary withholding tax | Calendar year | By the end of February of the following year | |
| Shareholders’ meeting | Annual general meeting to approve the accounts | Accounting year | Within 4 months of the year end | Calendar year: by the end of April |
| Bor.Or.Jor.5 | List of shareholders | After the meeting | Within 14 days of the meeting | |
| Financial statements (Sor.Bor.Chor.3) | Filed with the Department of Business Development | Accounting year | Within 1 month of approval at the meeting |
E-filing gives you extra days
Revenue Department returns filed through e-Filing get 8 more days than the paper deadline, under a Ministry of Finance notice that is renewed periodically. For example P.N.D.1 and P.N.D.3 can be filed online by the 15th, and P.P.30 by the 23rd, of the following month. A deadline that falls on a holiday moves to the next working day.
No need to remember
Our clients are reminded before every deadline
Deadline reminders and a note of what to send are part of every monthly accounting package. We remind you ahead of time and check the documents before each filing.
See the monthly accounting packagesThe deadlines above follow the Revenue Code and the notices of the Revenue Department, the Department of Business Development and the Social Security Office. They can change or be extended case by case. Check the current notices, or ask the office about the dates for your business.
Want someone to remind you and file every one?
Tell us about the business. We will say which returns apply to you and roughly what monthly accounting would cost.
Monday–Saturday, 9:00 am–6:00 pm