Company filing deadlines for 16 jurisdictions, calculated from your financial year end.
Enter your company's financial year end and, if you know it, its incorporation date. The calculator lists the next annual filings and tax payments for the jurisdictions you pick, from each registry's and tax authority's own rules. The full rule table with official sources is below. Last reviewed on 30 September 2026.
Dates are calculated from the rule as each authority states it. Weekends, public holidays, extensions granted to you, and special rules for first accounting periods can move a date. Confirm with the linked authority or your accountant before relying on a date. This is general information, not tax or legal advice.
Annual filing rules by jurisdiction
Each rule links to the official page it comes from. Rules marked in the table but missing from the calculator depend on dates it does not ask for, such as an Irish annual return date or the day the Hong Kong Inland Revenue issues a return. Company tax, fees and set-up rules for each country are in where to register a company, and VAT limits in VAT registration thresholds.
| Filing | Deadline rule | Source |
|---|---|---|
| United Kingdom | ||
| Annual accounts to Companies House Companies House. Private limited companies (not first accounts) | File annual accounts with Companies House 9 months after the company's financial year ends. Late: £150 (up to 1 month late), £375 (1-3 months), £750 (3-6 months), £1,500 (over 6 months); doubled if late 2 years in a row | Official source |
| First accounts to Companies House Companies House. Private companies whose first accounts cover more than 12 months | First accounts must be delivered within 21 months of incorporation, or 3 months from the accounting reference date, whichever is longer. Late: Same late filing scale as annual accounts | Official source |
| Confirmation statement Companies House. All UK companies, including dormant | The review period ends 12 months after incorporation (first statement) or the last confirmation statement date; file up to 14 days after it ends. Late: Fine up to £5,000 and possible strike-off | Official source |
| Company Tax Return (CT600) to HMRC HM Revenue and Customs. Companies that receive a notice to deliver a Company Tax Return | The deadline for the tax return is 12 months after the end of the accounting period it covers. Late: £200 at 1 day late, another £200 at 3 months; at 6 and 12 months +10% of unpaid tax; £1,000 each if late 3 times running | Official source |
| Corporation Tax payment HM Revenue and Customs. Companies with taxable profits up to £1.5 million (non-large) | Pay Corporation Tax 9 months and 1 day after the end of the accounting period. Late: Interest charged on late payment | Official source |
| Ireland | ||
| Annual return (Form B1) to CRO Companies Registration Office. Irish private companies limited by shares | The annual return must be made up to a date not later than the ARD and filed within 56 days of the date to which it is made up. | Official source |
| Financial statements annexed to annual return Companies Registration Office. Companies required to annex financial statements (all returns except the first 6-month return) | Where financial statements are required, the filing deadline is the earlier of ARD plus 56 days or financial year-end plus nine months and 56 days. | Official source |
| Corporation Tax return (CT1) and balance of tax Revenue Commissioners. Companies filing via ROS (mandatory e-filers) | File the CT1 and pay the balance within 9 months of the end of the accounting period, but no later than the 23rd of the ninth month. Late: Surcharge under s.1084 TCA for late returns | Official source |
| Preliminary Corporation Tax (small company) Revenue Commissioners. Small companies: CT liability not above €200,000 in previous period (new companies exempt in first period if under €200,000) | Small companies pay preliminary tax in one instalment 31 days before the end of the accounting period, and before the 23rd of that month. | Official source |
| Estonia | ||
| Annual report to the Commercial Register Centre of Registers and Information Systems (RIK) / county court registration department. Private limited companies (OÜ) and other legal persons, including dormant ones | The annual report must be submitted within six months of the end of the financial year. Late: Registrar may fine the company and obliged persons without warning; deletion proceedings possible | Official source |
| Cyprus | ||
| Annual return (HE32) to Registrar of Companies Department of Registrar of Companies and Intellectual Property. Cyprus private companies with share capital | The annual return is made up to the annual return date and filed within 28 days; for a new company the return date is the day after 18 months from incorporation, thereafter one year after the last return date. Late: Late fee up to €50 on the first day plus €1/day, max €150, plus an extra €20 fee | Official source |
| Corporate tax return (TD4), tax years from 2026 Tax Department. Companies keeping audited accounts | From tax year 2026, the return is filed, and the tax paid, by 31 January of the second year after the tax year (Law 243(I)/2025). | Official source |
| Malta | ||
| Annual return to Malta Business Registry Malta Business Registry (Registrar of Companies). All Maltese companies | The annual return is submitted within 42 days after the date it is made up to, which is the registration anniversary. | Official source |
| Annual accounts to Malta Business Registry Malta Business Registry. Private companies | Accounts are laid before the general meeting within 10 months after the accounting reference period and filed within 42 days after that period ends. | Official source |
| Company income tax return and payment Malta Tax and Customs Administration (MTCA). Maltese resident companies | Manual return and tax are due 9 months after year end, or 31 March of the following year for year ends from January to June; e-filing gets a later concessionary date each year. | Official source |
| Netherlands | ||
| Annual accounts to KVK (latest date) KVK (Netherlands Chamber of Commerce). BVs (and other entities required to file) | Adopted accounts must be filed within eight days of adoption, and in all cases within twelve months after the end of the financial year. Without an extension, the board prepares the accounts within 5 months and shareholders adopt them within 2 months, which puts filing 7 months and 8 days after year end. Late: Late filing is an economic offence (fine or prosecution); directors may be personally liable in bankruptcy | Official source |
| Corporate income tax return (vennootschapsbelasting) Belastingdienst. BVs/NVs subject to Vpb | For a calendar-year company the return is due before 1 June of the following year; for a broken financial year within 5 months after year end. | Official source |
| Germany | ||
| Publication of annual accounts (Unternehmensregister) Unternehmensregister (operated for the Bundesanzeiger publisher); enforcement by Bundesamt für Justiz. Kapitalgesellschaften incl. small GmbH (non-capital-market) | The documents must be transmitted to the Unternehmensregister no later than one year after the balance sheet date. | Official source |
| Corporation tax return (without a tax adviser) Finanzamt. GmbH not represented by a tax adviser | Returns relating to a calendar year are due at the latest seven months after the end of the calendar year. | Official source |
| Spain | ||
| Annual accounts deposit (Registro Mercantil) Registro Mercantil. Sociedades de capital (SL/SA) | The general meeting approves the accounts within six months of year end, and the accounts are deposited within the month after approval. The date shown is the latest possible date. | Official source |
| Corporate tax return (Modelo 200) Agencia Estatal de Administración Tributaria (AEAT). Entities subject to Spanish corporate income tax | The return is filed within the 25 calendar days following the six months after the end of the tax period. | Official source |
| Portugal | ||
| Modelo 22 (IRC return) Autoridade Tributária e Aduaneira (AT). IRC taxpayers (companies) | The periodic income return is sent by the last day of May; for a non-calendar tax period, by the last day of the 5th month after the period ends. | Official source |
| IES (Informação Empresarial Simplificada) Autoridade Tributária e Aduaneira (AT). IRC taxpayers; IES also fulfils the commercial-registry accounts deposit | The annual accounting and tax declaration is sent by 15 July; for a non-calendar tax period, by the 15th day of the 7th month after the period ends. | Official source |
| Lithuania | ||
| Annual financial statements to Register of Legal Entities State Enterprise Centre of Registers (Registrų centras). UAB/AB and other entities that prepare annual financial statements | Annual financial statements are approved at the general meeting within 4 months of year end and filed with the Register within 30 days of approval. The date shown is the latest possible date. | Official source |
| Annual corporate income tax return (PLN204) and payment State Tax Inspectorate (VMI). Lithuanian CIT payers | The return is filed and tax paid by 15 June for calendar-year taxpayers, otherwise by the 15th day of the sixth month of the next tax period. | Official source |
| Delaware (US) | ||
| Annual tax (LLC) Delaware Division of Corporations. Domestic and foreign LLCs (and LPs/GPs) formed or registered in Delaware | LLCs pay the yearly tax on or before June 1; no annual report is required. Late: $200 penalty plus 1.5% interest per month on tax and penalty | Official source |
| Annual franchise tax and annual report (corporation) Delaware Division of Corporations. Domestic Delaware corporations | Annual reports and franchise taxes for the prior year are due on or before March 1. Late: $200 penalty plus 1.5% interest per month on tax and penalty | Official source |
| Wyoming (US) | ||
| Annual report and license tax Wyoming Secretary of State. Domestic and foreign business entities (except statutory trusts) | The annual report is due on the first day of the anniversary month of formation. | Official source |
| US federal (foreign-owned LLC) | ||
| Form 5472 with pro forma Form 1120 Internal Revenue Service. Foreign-owned U.S. single-member LLCs (disregarded entities) with reportable transactions | File Form 5472 attached to the pro forma 1120 by the return's due date (including extensions); a corporation's return is due the 15th day of the 4th month after year end. Late: $25,000 per failure; further $25,000 per 30 days after 90 days from IRS notice | Official source |
| Singapore | ||
| Annual general meeting (unless exempt) Accounting and Corporate Regulatory Authority (ACRA). Non-listed companies; private companies may be exempt (s.175A) if financial statements are sent to members within 5 months | A non-listed company must hold its AGM within six months after financial year end, unless exempt or dispensed with. Late: Composition sum (e.g. at least $500 in ACRA example) | Official source |
| Annual return to ACRA Accounting and Corporate Regulatory Authority (ACRA). Non-listed companies (without overseas branch register) | Non-listed companies file the annual return within seven months after the financial year end. Late: $300 if up to 3 months late; $600 if more than 3 months | Official source |
| Estimated Chargeable Income (ECI) Inland Revenue Authority of Singapore (IRAS). Companies not qualifying for the ECI waiver | File the ECI within 3 months from the end of the financial year. | Official source |
| Form C-S / C-S (Lite) / C Inland Revenue Authority of Singapore (IRAS). All Singapore companies (unless granted a filing waiver) | Form C-S/C-S (Lite)/C must be filed by 30 Nov every year for the Year of Assessment. Late: Enforcement action such as composition or summons | Official source |
| Hong Kong | ||
| Annual return (Form NAR1) to Companies Registry Companies Registry. Local private companies (not dormant under s.5) | Deliver an annual return within 42 days after the anniversary of the date of incorporation, except in the year of incorporation. Late: Higher registration fee HK$870-3,480 (vs HK$105); prosecution, max HK$50,000 plus HK$1,000/day | Official source |
| Profits Tax Return (BIR51) Inland Revenue Department (IRD). Corporations issued a Profits Tax Return | Returns are bulk-issued on the first working day of April and generally must be filed within 1 month from the date of issue. | Official source |
| United Arab Emirates | ||
| Corporate Tax return and payment Federal Tax Authority (FTA). Taxable Persons subject to UAE Corporate Tax (including those claiming Small Business Relief) | Submit the tax return and pay any Corporate Tax due within 9 months of the end of the Tax Period. | Official source |
Questions
When are UK company accounts due?
Annual accounts go to Companies House 9 months after the financial year ends. A company's first accounts are due 21 months after incorporation, or 3 months after the accounting reference date if that is later. Corporation tax is paid 9 months and 1 day after the accounting period ends, and the CT600 return is due 12 months after it.
When does a foreign-owned US LLC file Form 5472?
A foreign-owned single-member LLC files Form 5472 attached to a pro forma Form 1120 by the corporate return's due date: the 15th day of the 4th month after the tax year ends, which is 15 April for a calendar year. The IRS penalty for not filing is USD 25,000.
When is the UAE corporate tax return due?
Within 9 months of the end of the tax period, together with payment of any tax due. That applies to every taxable person, including free zone companies and those claiming Small Business Relief.