COVID-19: New Global Tax Deadlines
When are your taxes due?
To manage the economic challenges induced by COVID-19, governments around the world are announcing measures and stimulus packages to boost economies and minimize cashflow problems to its people. Amongst these tax and economic measures, many countries are extending the personal income tax return filing due dates and tax payment deadlines.
Human Resource Managers who support employees in many jurisdictions are struggling to keep up with this constantly evolving tax landscape. To ease some of their burden, and bring structure in chaos, Crowe experts collated a summary of tax deadlines applicable to individual taxpayers in their host country. They have also captured implemented changes in response to the COVID-19 pandemic.
During this time information is fluid and changing daily, if not hourly. This information is current as of March 19, 2020. These deadlines, extensions, and other parameters are subject to various conditions. This chart is to provide you with a starting point. Contact your Crowe advisor for further details.
Find further details on tax filing changes in select countries here.
| Country | Tax Year | Tax Return Deadline | Is Extension Possible? | Tax Payment Deadline | Is Extension Possible? | COVID Response Extension Announced? | COVID-19 relevant update |
| Argentina | 2019 | 11-Jun-20 / 16-Jun-20 | No | 12-Jun-20 / 17-Jun-20 | No | No | |
| Austria | 2019 |
30-Apr-20 (if no filing via tax advisor and no electronic filing) 30-Jun-20 (if no filing via tax advisor and electronic filing) |
Yes | Depends on the date of assessment | Yes | TBC | COVID related response under review |
| Belgium | 2019 | Not known | Yes | Two months from tax assessment | No | Yes | Additional payment extension of 2 months |
| Brazil | 2019 | 30-Apr-20 | No | 30-Apr-20 | No | TBC | COVID related response under review |
| Cambodia | 2019 | 31-Mar-20 | No | 31-Mar-20 | No | No | |
| Canada | 2019 |
30-Apr-20 - all individuals other than self employed 15-Jun-20 - self employed individuals |
No | 30-Apr-20 | No | Yes | Filing deadline extended to 1-Jun-20. Payment extended to 1-Sept-20 |
| Chile | 2019 | 30-Apr-20 | Yes | 30-Apr-20 | No | Yes | Payment extended until July |
| China | 2019 | 30-Jun-20 | No | 30-Jun-20 | No | No | |
| Colombia | 2019 | From Aug 6 to Oct 14 | No | From Aug 6 to Oct 14 | No | No | |
| Costa Rica | 2020 | 15-Mar-21 | No | 15-Mar-21 | No | No | Mention in the caveats, there is a bill before parliament to extend some tax payment deadlines. |
| Croatia | 2019 | 29-Feb-20 | No | 30-Jun-20 | No | Yes | Additional 3 to 6 months for payments |
| Czech Republic | 2019 | 01-Apr-20 | Yes | 01-Apr-20 | Yes | No | |
| Denmark | 2019 | 01-May-20 | No | 30-Jun-20 | No | No | |
| France | 2019 | Mid-May 2020 / early Jun 2020 depending on the place of residence | No | May /Early Jun | No | No | |
| Germany | 2019 | 31-Jul-20 | Yes | Generally within 1 month upon receipt of the tax assessment notice | No | No | |
| Hong Kong | 2019/20 | TBC | No | ||||
| India | 2019/20 | 31-Jul-20 | Yes | 31-Jul-20 | Yes | No | |
| Indonesia | 2019 | 30-Apr-20 | No | 30-Apr-20 | No | Yes | Due to the COVID-19, the DGT has already extended the payment and reporting deadline to 30-Apr-20 instead of 3-Mar-20 |
| Italy | 2019 |
Unico Model tax form (for taxpayers receiving income from business, are self-employed and VAT holders or receiving other types of income not included in 730 model) - 30-Nov-20 730 Model (for employees, who have no other income, but their salary and retired persons) - 23-Jul-20 |
Yes | 30-Jun-20 and 30-Nov-20 | Yes | Yes | Filing deadline extended to 03-Sept-20 |
| Ireland | 2019 | 31-Oct-20 | Yes | 31-Oct-20 | Yes | No | |
| Kazakhstan | 2019 | 31-Mar-20 | 30-Apr-20 | 10-Apr-20 | No | TBC | COVID related response under review |
| Malaysia | 2019 |
Apr 30 (Resident and non resident individuals who do not carry on business) Jun 30 (Resident individuals who carry on business) |
No | Apr 30 / Jun 30 | No | Yes | Tax filing and payment deadline extended to 30-Jun-20 |
| Mexico | 2019 | 30-Apr-20 | No | 30-Apr-20 | No | No | |
| Nepal | 2019/20 | 15-Jul-20 | No | 15-Oct-20 | No | No | |
| Netherlands | 2019 | 30-Apr-20 | Yes | After receipt of assessment | Yes, only in case of objection | No | Special extension of payment can be requested on all assessments issued |
| Norway | 2019 | 30-Apr-20 | Yes | Within 3 weeks after the tax assessment is issued | No | No | |
| Pakistan | 2019/20 | 30-Sept-20 | Yes | 30-Sept-20 | Yes | No | |
| Peru | 2019 | 31-Mar-20 | No | 31-Mar-20 | No | No | |
| Poland | 2019 | 30-Apr-20 | No | 30-Apr-20 | No | TBC | COVID related response under review |
| Portugal | 2019 | 01-Apr-20 to 30-Jun-20 | No | 31-Aug-20 | No | No | |
| Romania | 2019 | Preferably before 31-Dec-20, but not mandatory | Yes | 25-Mar-20 for February | No | Yes | Tax filing deadline extended to 25-Apr-20 |
| Russia | 2019 | 30-Apr-20 | No | 15-Jul-20 | Yes in some cases | TBC | COVID related response under review |
| Slovakia | 2019 | 31-Mar-20 | Yes, with announcement | 31-Mar-20 | Yes, with announcement | Yes | Tax filing and payment deadline extended to 30-Jun-20 |
| South Korea | 2019 | 31-May-20 | No | 31-May-20 | No | No | |
| Spain | 2019 | 30-Jun-20 | No | 30-Jun-20 | Yes | No | |
| Sweden | 2019 | 04-May-20 | Yes | 04-May-20 | Yes | No | |
| Switzerland | 2019 | 31-Mar-20 to 30-Jun-20 | Yes | Direct Federal Tax: 31-Mar Cantonal taxes: individual |
Yes | No | |
| Taiwan | 2019 | 31-May-20 | No | 31-May-20 | No | No | |
| UK | 2019/20 | 31-Jan-20 | No | 31-Jan-20 | No | No | |
| US | 2019 | 15-Apr-20 | Yes | 15-Jul-20 | No | Yes | Tax filing and payment extended by 90 days until 15-Jul-20. Some US states have made similar extensions to filing and payment deadlines. |
| Vietnam | 2019 | 30-Mar-20 | No | 30-Mar-20 | No | No |
