New Global Tax Deadlines in Response to COVID-19
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.
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COVID |
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Country |
Tax Year |
Tax Return Deadline |
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Response |
COVID-19 relevant update |
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Is Extension Possible? |
Tax Payment Deadline |
Possible? Is Extension |
Extension Announced? |
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Argentina |
2019 |
Jun-11-20 / Jun-16-20 |
No |
Jun-12-20 / |
No |
No |
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Jun-17-20 |
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Austria |
2019 |
Apr-30-20 (if no filing via tax |
Yes |
Depends on |
Yes |
TBC |
COVID related response |
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the date of |
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under review |
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advisor and no electronic filing) |
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assessment |
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June-30-20 (if no filing via tax |
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advisor and electronic filing) |
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Belgium |
2019 |
Not known |
Yes |
Two months |
No |
Yes |
Additional payment |
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from tax |
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extension of 2 months |
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assessment |
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Brazil |
2019 |
Apr-30-20 |
No |
Apr-30-20 |
No |
TBC |
COVID related response |
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under review |
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Cambodia |
2019 |
Mar-31-20 |
No |
Mar-31-20 |
No |
No |
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Canada |
2019 |
Apr-30-20 - all individuals other |
No |
30-Apr-20 |
No |
Yes |
Filing deadline extended to |
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than self employed |
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Jun-1-20. Payment extended |
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Jun-15-20 - self employed |
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to Sept-1-20 |
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individuals |
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Chile |
2019 |
Apr-30-20 |
Yes |
Apr-30-20 |
No |
Yes |
Payment extended until July |
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China |
2019 |
Jun-30-20 |
No |
Jun-30-20 |
No |
No |
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Colombia |
2019 |
From Aug 6 to Oct 14 |
No |
From Aug 6 |
No |
No |
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to Oct 14 |
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Croatia |
2019 |
Feb-29-20 |
No |
Jun-30-20 |
No |
Yes |
Additional 3 to 6 months for |
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payments |
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Czech |
2019 |
Apr-1-20 |
Yes |
Apr-1-20 |
Yes |
No |
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Republic |
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Denmark |
2019 |
May-1-20 |
No |
Jun-30-20 |
No |
No |
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France |
2019 |
Mid-May 2020 / early Jun 2020 |
No |
May /Early |
No |
No |
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depending on the place of |
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Jun |
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residence |
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Germany |
2019 |
Jul-31-20 |
Yes |
Generally |
No |
No |
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within 1 |
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month upon |
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receipt of |
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the tax |
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assessment |
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notice |
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Hong Kong |
2019/20 |
TBC |
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No |
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India |
2019/20 |
Jul-31-20 |
Yes |
Jul-31-20 |
Yes |
No |
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Italy |
2019 |
Unico Model tax form (for |
Yes |
Jun-30-20 |
Yes |
Yes |
Filing deadline extended to |
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and |
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Sept-3-20 |
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taxpayers receiving income from |
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Nov-30-20 |
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business, are self-employed and |
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VAT holders or receiving other |
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types of income not included in |
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730 model) - Nov-30-20 |
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730 Model (for employees, who |
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have no other income, but their |
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salary and retired persons) - Jul- |
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23-20 |
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Ireland |
2019 |
Oct-31-20 |
Yes |
Oct-31-20 |
Yes |
No |
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Kazakhstan |
2019 |
Mar-31-20 |
Apr-30-20 |
Apr-10-20 |
No |
TBC |
COVID related response |
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under review |
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Malaysia |
2019 |
Apr 30 (Resident and non |
No |
Apr 30 / Jun |
No |
Yes |
Tax filing and payment |
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30 |
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deadline extended to Jun- |
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resident individuals who do not |
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30-20 |
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carry on business) |
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Jun 30 (Resident individuals who |
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carry on business) |
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Mexico |
2019 |
Apr-3-20 |
No |
Apr-30-20 |
No |
No |
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Nepal |
2019/20 |
Jul-15-20 |
No |
Oct-15-20 |
No |
No |
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Netherlands |
2019 |
Apr-3-20 |
Yes |
After receipt |
Yes, only in |
No |
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of |
case of |
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assessment |
objection |
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Norway |
2019 |
Apr-30-20 |
Yes |
Within 3 |
No |
No |
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weeks after |
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the tax |
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assessment |
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is issued |
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Pakistan |
2019/20 |
Sept-30-20 |
Yes |
Sept-30-20 |
Yes |
No |
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Peru |
2019 |
Mar-31-20 |
No |
Mar-31-20 |
No |
No |
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Poland |
2019 |
Apr-30-20 |
No |
Apr-30-20 |
No |
TBC |
COVID related response |
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under review |
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Portugal |
2019 |
Apr-1-20 to Jun-30-20 |
No |
Aug-31-20 |
No |
No |
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Romania |
2019 |
Preferably before Dec-31-20, but |
Yes |
Mar-25-20 |
No |
Yes |
Tax filing deadline extended |
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not mandatory |
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for February |
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to Apr-25-20 |
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Russia |
2019 |
Apr-3-20 |
No |
Jul-15-20 |
Yes in some |
TBC |
COVID related response |
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cases |
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under review |
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Slovakia |
2019 |
Mar-31-20 |
Yes, with |
Mar-31-20 |
Yes, with |
Yes |
Tax filing and payment |
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announcement |
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announcement |
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deadline extended to Jun- |
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30-20 |
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South |
2019 |
May-31-20 |
No |
May-31-20 |
No |
No |
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Korea |
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Spain |
2019 |
Jun-30-20 |
No |
Jun-30-20 |
Yes |
No |
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Sweden |
2019 |
May-4-20 |
Yes |
May-4-20 |
Yes |
No |
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Switzerland |
2019 |
Mar-31-20 to Jun-30-20 |
Yes |
Direct |
Yes |
No |
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Federal Tax: |
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Mar-31 |
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Cantonal |
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taxes: |
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individual |
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Taiwan |
2019 |
May-31-20 |
No |
May-31-20 |
No |
No |
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UK |
2019/20 |
Jan-31-20 |
No |
Jan-31-20 |
No |
No |
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US |
2019 |
Apr-15-20 |
Yes |
Jul-15-20 |
No |
Yes |
Tax filing and payment |
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extended by 90 days until |
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Jul-15-20. Some US states |
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have made similar |
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extensions to filing and |
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payment deadlines. |
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Vietnam |
2019 |
Mar-30-20 |
No |
Mar-30-20 |
No |
No |
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