Here’s something no CEO wants to hear: your company's acquisition has stalled. Why? In the final stage, due diligence revealed a pattern of missed tax filing deadlines across multiple jurisdictions.
It sounds like a technicality. But we all know it’s a lot more serious than that.
When you're operating across borders, staying up to date with tax deadlines isn't just an item on an administrative to-do list, it’s essential for your core business compliance.
Getting this wrong can have consequences that can ripple through to your cash flow and your business reputation.
But the complexity is staggering. Consider these challenges:
- Each jurisdiction has its own filing calendar, often following different fiscal years
- Many countries require advance payments on completely different schedules
- The same economic transaction might trigger entirely different filing requirements in different locations.
- Leadership often discovers compliance issues only after penalties have already accumulated
- Companies expanding into new markets frequently underestimate the resources needed for tax compliance
Don’t panic - we’re not suggesting that you commit all these multiple tax deadlines to memory. But we can suggest some useful ways to stay ahead of the key deadlines and ensure you’ve got the right information at your fingertips.
We’ve put this guide together to give you all the context and key information you need to stay compliant as you expand into new markets. We’ll give you a detailed breakdown of corporate and employee tax requirements in the different regions of the world and give you a forward look to the key deadlines coming up in the months ahead.
How to master & manage global tax deadlines
Staying ahead of the global tax curve (if that’s not a phrase, we just invented it) might seem a daunting task. But there are proactive strategies you can take to ensure your business is in the best possible position.
Create a rolling 18-month tax calendar
One of the most effective tools for global tax management is a comprehensive rolling calendar that looks at least 18 months ahead.
This extended timeline gives you visibility not just into immediate obligations but also allows you to plan for seasonal cash flow demands across different regions.
If you’re drawing up this calendar, we’d recommend you include:
- Filing deadlines for both corporate and personal taxes in each jurisdiction
- Payment due dates for final and estimated taxes
- Deadlines for specialised filings (VAT/GST returns, transfer pricing documentation, etc.)
- Internal deadlines for data collection and review before official submission dates.
Crucially, assign clear ownership for each deadline to ensure nothing falls through the cracks when departments are managing multiple priorities.
Make use of technology and local expertise
No single person can master the tax requirements of dozens of countries, but with the right combination of technology and expertise, your organisation can stay compliant without building an enormous tax department:
- Implement tax compliance software that provides deadline tracking and automated alerts
- Establish relationships with local tax advisors in each major jurisdiction
- Create standardised processes for data collection and verification across all entities
- Develop a centralised repository for tax filings and supporting documentation
This hybrid approach gives you both the efficiency of technology and the nuanced understanding that only local experts can provide.
Note: if you’re still operating a lean HR team, here’s where working with an Employer of Record can come in handy. An EOR will often have tax and legal experts worldwide who can help you stay apprised of key tax deadlines as and when they arise.
Make compliance a strategic advantage
Most people probably hear the word ‘compliance’ and want to curl up into a ball. But consider this: by becoming more strategic in your international tax planning, you could actually turn a massive bureaucratic exercise into a strategic advantage.
Let’s look at some examples.
- Use filing preparations as an opportunity to evaluate your current business structures and identify opportunities to simplify your processes.
- Build a reputation for compliance excellence that enhances your standing with tax authorities
- Bring tax issues into business planning earlier, so it supports growth instead of reacting to it
We’ve covered how to plan for tax deadlines more strategically - now let’s take a closer look at how tax deadlines break down around the world.
Global tax deadlines by region
North America
Companies in the United States must file their annual corporate tax returns by April 15th.
The final payment is due by the 15th day of the 12th month of the tax year.
Estimated payments are required in four equal installments on April 15th, June 15th, September 15th, and January 15th.
Individual taxpayers must submit their annual tax returns by April 15th with payments due on the same date.
For those with income not subject to withholding, estimated tax payments follow the same quarterly schedule.
Employers have to take tax out of employee pay each payday.
Canadian companies must file corporate tax returns within six months after their taxation year-end.
The final payment is due within two months after the company's taxation year-end.
Estimated payments are collected through monthly instalments due on the last day of each month.
This system helps maintain steady government revenue.
It gives businesses predictable payment schedules.
Individual taxpayers in Canada must file their annual tax returns by 30th April.
Self-employed individuals have an extension until 15th June.
Final payments are due by 30th April regardless of filing date.
Estimated payments for non-withheld income are due quarterly on 15th March, 15th June, 15th September, and 15th December.
Mexican companies must submit their annual tax returns by 31st March.
Final payments are due on the same date.
Companies must make monthly estimated payments by the 17th of each month.
Individual taxpayers must file their annual tax returns by 30th April.
Payments are due on the same date.
Those with business income must make monthly estimated payments by the 17th day of the month following income receipt.
Employers withhold taxes from employee wages.
South America
Brazilian companies must file their annual corporate tax returns by the last working day of July.
Final tax payments are due by the last working day of March of the following year.
Brazil's corporate tax system includes multiple tax layers due to its federal structure.
Individual taxpayers must submit annual tax returns by the last working day of April.
Final payments are due on the same day.
Estimated payments for those with business income are due monthly by the last working day of the following month.
Brazil's personal tax system uses a progressive rate based on income levels.
Companies in Argentina must file their annual corporate tax returns by the second week of the fifth month after their fiscal year ends.
Final payments are due with filing.
Estimated payments are made through monthly instalments.
The tax system has recently been reformed to simplify compliance.
Individual taxpayers must submit their annual tax returns around 10th May.
Final payments are due the day after the filing deadline.
Estimated payments are generally due around 10th May.
Argentina's personal tax system uses different rates for employment, self-employment, and investment income.
Colombian companies must file annual corporate tax returns between April and May based on their Tax ID number.
Final payments are due either with filing or in July for some taxpayers.
Estimated payments vary.
Large taxpayers make three instalments.
Other taxpayers make two instalments during the year.
Individual taxpayers must submit annual tax returns between August and October based on the last two digits of their Tax ID number.
Colombia does not use estimated payments for individuals.
It relies on withholding to collect taxes throughout the year.
Chilean companies must file their annual tax returns by 30th April.
Final payments are due on the same date.
Companies must make monthly advance payments throughout the year.
This spreads the tax burden and supports regular government revenue.
Individual taxpayers must file annual tax returns by 30th April.
Returns without payment can be filed by 9th May.
Final payments are due on 30th April.
Chile uses monthly withholding for payroll workers.
Independent workers have withholding when issuing invoices.
This creates a pay-as-you-go tax system.
Europe
UK companies must file their annual corporate tax returns within one year from the end of their accounting period.
Final payment deadlines vary by company size.
Larger companies usually pay in quarterly instalments.
Smaller companies pay nine months and one day after their accounting period ends.
Individual taxpayers must file annual tax returns by 31st January after the end of the tax year.
The tax year runs from 6th April to 5th April.
Final payments are due on 31st January.
Estimated payments are made in two instalments:
31st January during the tax year and 31st July after the tax year.
German companies must file their annual corporate tax returns by 31st July.
If using a professional tax adviser, the deadline extends to the end of February the following year.
Final payments are due as stated on the assessment notice.
Estimated payments are made quarterly on 10th March, 10th June, 10th September, and 10th December.
Individual taxpayers follow the same filing deadlines as companies.
Final payments are due within one month of receiving the final assessment.
Estimated payments follow the same quarterly schedule as for corporate taxes.
Germany applies a solidarity surcharge in addition to income tax.
French companies with calendar year-ends must file their annual corporate tax returns by the end of May.
Final payments are due by 15th May of the following year.
Estimated payments are made quarterly on 15th March, 15th June, 15th September, and 15th December.
Individual taxpayers must file annual tax returns by mid-May.
Final payments are due by 15th September.
Estimated payments can be made in two instalments on 15th February and 15th May.
Alternatively, they can be paid monthly on the 15th of each month from January to October.
France uses a withholding system for employment income.
Italian companies must file their annual corporate tax returns by the end of the 10th month after their tax year-end.
Final payments are due by the last day of the sixth month following the tax year-end.
Advance payments are made in two instalments:
40% by the last day of the sixth month and 60% by the end of the 11th month after the tax year-end.
Individual taxpayers must file annual tax returns by 30th September or 31st October depending on filing status.
Final payments are due by 30th June of the following year.
Estimated payments are made in two instalments:
30th June and 30th November of the current year.
Italy's personal tax system includes national, regional, and municipal components.
Spanish companies must file their annual corporate tax returns within 25 days after six months following their tax year-end.
Final payments are due with filing.
Advance payments are made three times a year: April, October, and December.
Spain has reformed its corporate tax system to align more closely with international standards.
Individual taxpayers must file annual tax returns by 30th June.
Final payments are due on the same date.
Those with business income must make four estimated payments on 20th April, 20th June, 20th October, and 30th January.
Spain's personal tax system has both national and regional components.
Polish companies must file their annual corporate tax returns within three months following the tax year.
Final payments are due within the same period.
Estimated payments are made monthly by the 20th of the following month.
Poland's corporate tax system has changed to align with EU directives.
Individual taxpayers must file annual tax returns by 30th April.
Final payments are due on the same date.
Estimated payments are made by the 20th of the month following income receipt.
Poland uses a modern tax system with electronic filing for most taxpayers.
Asia
Chinese companies must file their annual corporate tax returns within five months after their tax year-end.
Final payments are due within the same period.
Estimated payments are made monthly or quarterly within 15 days of the period end.
China’s tax system includes incentives for specific regions and sectors.
Individual residents must complete annual reconciliation returns between 1st March and 30th June for comprehensive income.
Final payments are due with filing.
Estimated payments are due on the 15th of the month following income receipt.
China reformed its individual income tax system in 2019 to support more complete reporting.
Japanese companies must file their annual corporate tax returns within two months after the end of their accounting period.
Final payments are due within the same period.
Estimated payments are made within two months after the end of the sixth month of the accounting period.
Japan's corporate tax includes multiple local taxes along with national corporate tax.
Individual taxpayers must file annual tax returns by 15th March.
Final payments are due on the same date.
Estimated payments are made twice a year on 31st July and 30th November.
Japan’s personal tax system includes national, prefectural, and municipal components.
Indian companies must file their annual corporate tax returns by 31st October, or by 30th November if they have international transactions with associated affiliates.
Final payments are due before return submission.
Estimated tax payments are due in quarterly instalments on 15th June, 15th September, 15th December, and 15th March.
These represent 15%, 45%, 75%, and 100% of the annual liability.
Individual taxpayers must file annual tax returns by 31st July, or by 31st October if accounts need auditing under income tax law.
Final payments are due before filing.
Estimated payments follow the same quarterly schedule as corporate taxes.
India’s personal tax system applies different rates to various income categories.
Companies based in Singapore must file their annual corporate tax returns by 30th November.
Final payments are due within one month after the service of the notice of assessment.
Estimated payments are due within one month from the service of the notice or through an instalment plan.
Singapore's territorial tax system only taxes income sourced within Singapore.
Individual taxpayers must file their annual tax returns by 15th April, or by 18th April if filed electronically.
Final payments are due within one month of the assessment date.
Singapore does not require estimated payments from individuals.
It relies on withholding for employment income.
Singapore’s personal tax system has relatively low rates compared to other developed countries.
Indonesian companies must file their annual corporate tax returns by the end of the fourth month after their book year-end.
Final payments are due anytime before submission of the return.
Monthly estimated payments are due by the 15th of the following month.
Indonesia's tax system is evolving with the country’s economic development.
Individual taxpayers must file annual tax returns by the end of the third month after the calendar year-end.
Final payments are due before filing.
Estimated payments are due by the 15th of the month following income receipt.
Indonesia applies progressive personal income tax with various deductions and credits available.
Africa
South African companies must file their annual corporate tax returns within one year from the end of their tax year.
Final payments are due within six months after the end of the tax year.
Advance payments are made twice:
Within the first six months of the tax year and before the end of the year.
South Africa’s corporate tax system offers incentives for specific sectors and activities.
Individual taxpayer filing deadlines vary and are set each year by government notice.
Final payments are due within six months after the end of the tax year for provisional taxpayers.
Estimated payments are made at the end of August and the end of February.
South Africa applies progressive personal tax rates with age-based rebates.
Nigerian companies must file their annual corporate tax returns six months after their financial year-end.
New companies must file by the earlier of six months from the first accounting period or 18 months from incorporation.
Both final and estimated payments are due with filing.
Nigeria's tax system is evolving as the country diversifies beyond oil.
Individual taxpayers must file annual tax returns by 31st March.
Employer PAYE returns are due by 31st January.
Final payments are made when returns are filed.
PAYE must be remitted by the 10th day of the month following salary payment.
Nigeria’s personal tax system is mainly administered at the state level.
Kenyan companies must file their annual corporate tax returns six months after their financial year-end.
Final payments are due four months after the financial year-end.
Estimated payments are made in four equal instalments of 25% each on the 20th day of the 4th, 6th, 9th, and 12th month of the financial year.
Kenya has modernised its tax administration in recent years.
Individual taxpayers must file annual tax returns by 30th June.
Final payments are due by 30th April.
Estimated payments are made in four instalments on 20th April, 20th June, 20th September, and 20th December.
Kenya’s personal tax system applies progressive rates with personal relief for all taxpayers.
Egyptian companies must file their annual corporate tax returns four months after the end of their financial year.
Final payments are due within the same period.
Companies may choose to pay 60% of the previous year’s tax in three equal instalments as an advance method.
Egypt has introduced several tax reforms to attract investment.
Individual taxpayers must file annual tax returns by 31st March.
Payment is typically made with filing, with no separate final deadline specified.
Estimated payments are due within 15 days of the month following the payment date.
Egypt’s personal tax system uses progressive rates across income brackets.
Moroccan companies must file their annual corporate tax returns within three months after the end of their fiscal year.
Final payments are due within the same period.
Tax is paid during the fiscal year in four equal instalments.
Morocco provides tax incentives for certain sectors and regions.
Individual taxpayers must file annual tax returns by 28th February.
Morocco does not set separate final payment deadlines, as most tax is withheld at source.
The personal tax system applies progressive rates with deductions for family circumstances.
Middle East
The UAE introduced corporate tax recently.
Companies must file annual tax returns within nine months from the end of the tax period.
Payments are due within the same period.
The UAE does not require estimated or advance tax payments, which helps with cash flow.
The standard corporate tax rate is 9%, with different rates for some activities and free zones.
The UAE does not impose personal income tax on individuals.
This tax-free status attracts expatriate workers.
Individuals who run businesses may be subject to corporate tax depending on their activities and structure.
Saudi companies must file their annual corporate tax returns within 120 days after their financial year-end.
Final payments are due within the same period.
Advance payments are made in three equal instalments on the last day of the 6th, 9th, and 12th months of the tax year.
Saudi Arabia’s tax system has separate rules for oil and gas companies compared to other sectors.
Saudi Arabia does not impose personal income tax on individuals, whether citizens or foreign residents.
Instead, the country uses a social security system (GOSI) with required contributions from both employers and employees.
The absence of personal income tax is common across Gulf Cooperation Council countries.
Qatari companies must file their annual corporate tax returns within four months from the end of their accounting period.
Payments are due within the same timeframe.
Qatar does not require advance or estimated tax payments, making compliance simpler for businesses.
The corporate tax system mainly applies to foreign companies, with many exemptions for Qatari-owned entities.
Qatar does not impose personal income tax on individuals.
Individuals engaged in business may be taxed under the corporate regime depending on their legal structure and activities.
Qatar’s tax approach focuses on corporate entities rather than individuals.
Israeli companies must file their annual corporate tax returns within five months after the end of their tax year.
Final payments are due by the end of the first month following the tax year-end to avoid interest charges.
Companies must make monthly or bimonthly advance payments based on a percentage of turnover or the previous year’s assessment.
Israel's corporate tax system offers incentives for preferred enterprises and technological innovation.
Individual taxpayers must file annual tax returns by 30th April.
Israel does not set a separate final payment deadline, as most tax is withheld at source.
Employers must remit withholding taxes by the 15th of the month following the payment period.
Self-employed individuals usually make monthly or bimonthly advance payments.
Israel’s personal tax system applies progressive rates with various credits and deductions.
Turkish companies must file their annual corporate tax returns by the 30th day of the fourth month following their fiscal year-end.
Final payments are due by the end of the same month.
Advance quarterly payments are due on the 17th day of the second month after each quarter.
Turkey's corporate tax system has been reformed to align with international standards.
Individual taxpayers must file annual tax returns by 31st March of the following year.
Payments are made in two equal instalments on 31st March and 31st July.
Most individuals are not required to make estimated payments, as tax is mainly withheld by employers.
Turkey's personal tax system applies progressive rates to different income types.
Australasia
Australian companies must file their annual corporate tax returns by the 15th day of the seventh month after the end of the income year.
For companies with a 30th June year-end, the due date is 15th January.
Final payments are due on the first day of the sixth month after the income year—1st December for June year-ends.
Estimated payments are made monthly or quarterly, depending on company size.
Australia’s tax year runs from 1st July to 30th June.
Individual taxpayers must file annual tax returns by 31st October.
Final payments are due as shown on the assessment notice.
PAYG instalments are made quarterly on 28th October, 28th February, 28th April, and 28th July.
Australia's personal tax system includes high marginal rates with various deductions and credits.
New Zealand companies must file their annual corporate tax returns by 7th July for standard balance dates.
Final payments are due by 7th February for standard balance dates.
Provisional tax is paid in three instalments on the 28th day of the 5th, 9th, and 13th months after the balance date.
New Zealand’s tax system is known for its simplicity and efficiency.
Individual taxpayers must file annual tax returns by 7th July.
There are no separate deadlines for final or estimated payments for most individuals.
Taxes are primarily collected through the PAYE system for employment income.
Global tax deadlines: April-June 2025
To help you plan for the upcoming quarter, we thought we’d provide the key tax deadlines across some of the major hiring markets in the coming quarter. Check back in a few months for further updates.
Major corporate tax deadlines
North America
- United States: 15th April
- Canada: Varies by fiscal year (typically 6 months after year-end)
- Mexico: 31st March (processing often extends into April)
Europe
- United Kingdom: Varies by company (typically 12 months after accounting period)
- Germany: 31st July (extended to February for those using tax advisers)
- France: End of May for calendar year companies
- Spain: Within 25 days following six months after tax year-end
Asia
- China: Annual filings due 30th April for calendar year companies
- Japan: Within two months after accounting period
- India: 31st May for companies with domestic transactions
- Singapore: 30th November (but preparation begins in Q2)
Middle East
- UAE: Nine months from end of tax period
- Saudi Arabia: 120 days after financial year-end
Personal/employee tax returns
North America
- United States: 15th April
- Canada: 30th April (15th June for self-employed)
- Mexico: 30th April
Europe
- United Kingdom: Self-assessment completed earlier (31st January)
- Germany: 31st July (extended for those using tax advisers)
- France: Mid-May
- Spain: 30th June
Asia
- China: Annual reconciliation period 1st March-30th June
- India: 31st July (falls just after this quarter)
- Singapore: 15th/18th April (electronic filing)
Middle East
- UAE, Saudi Arabia, Qatar: n o personal income tax
- Israel: 30th April
Stay ahead of global tax deadlines
Remember that tax deadlines are just one piece of the compliance puzzle. Beyond dates on a calendar, each jurisdiction has its own documentation requirements, calculation methodologies, and enforcement priorities.
The companies that thrive globally are those that build tax awareness into their organisational DNA rather than treating it as a separate function.
When your team is expanding into new territories or managing increasingly complex cross-border operations, the tax implications should be part of the conversation from day one.
By integrating tax planning into your business strategy, you can avoid costly surprises and position your organisation for sustainable global growth.
And finally, don't underestimate the human element. Behind every tax filing is a team of professionals working to get it right.
Investing in their training, providing them with the right tools, and giving them access to expert support creates a foundation for tax compliance excellence that can set your organisation apart.
The information in this guide is current as of March 2025, but tax requirements evolve constantly. Always consult with qualified tax professionals when making decisions for your organisation. With the right partners and processes in place, you can navigate global tax compliance with confidence and focus on what matters most—growing your business across borders.
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