Global Tax Deadlines & Compliance Updates (2026)
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Upcoming Deadline: USA & Canada Tax Filing – September 15, 2026
| Events | Date | Details | Source |
|---|---|---|---|
| Q3 Estimated Tax Payment | September 15, 2026 | For self-employed individuals, corporations, and anyone with non-withheld income. | IRS.gov – Payments |
| Payroll Tax Deposits – Monthly Depositors | 15th of every month | Employers with $50,000 or less in payroll tax liability during the lookback period deposit withheld taxes by the 15th of the following month. Recurring obligation. | IRS.gov – Employment Tax Deposits |
| Extension Deadline (Form 4868 filers) | October 15, 2026 | Final filing deadline for anyone who requested a 6-month extension in April. Tax owed was already due April 15 – this is filing only. | IRS.gov – Form 4868 |
| Form 941 – Q3 2026 (Employer’s Quarterly Federal Tax Return) | November 2, 2026 | Standard deadline is October 31, shifted to the next business day since it falls on a weekend in 2026. Employers who deposited all taxes on time get 10 extra days. | IRS.gov – Form 941 |
| Q4 Estimated Tax Payment | January 15, 2027 | Final quarterly installment for the 2026 tax year. | IRS.gov – Payments |
USA
| Events | Date | Details | Source |
|---|---|---|---|
| Q3 Estimated Tax Payment | September 15, 2026 | For self-employed individuals, corporations, and anyone with non-withheld income. | IRS.gov – Payments |
| Payroll Tax Deposits – Monthly Depositors | 15th of every month | Employers with $50,000 or less in payroll tax liability during the lookback period deposit withheld taxes by the 15th of the following month. Recurring obligation. | IRS.gov – Employment Tax Deposits |
| Extension Deadline (Form 4868 filers) | October 15, 2026 | Final filing deadline for anyone who requested a 6-month extension in April. Tax owed was already due April 15 – this is filing only. | IRS.gov – Form 4868 |
| Form 941 – Q3 2026 (Employer’s Quarterly Federal Tax Return) | November 2, 2026 | Standard deadline is October 31, shifted to the next business day since it falls on a weekend in 2026. Employers who deposited all taxes on time get 10 extra days. | IRS.gov – Form 941 |
| Q4 Estimated Tax Payment | January 15, 2027 | Final quarterly installment for the 2026 tax year. | IRS.gov – Payments |
Canada
| Events | Date | Details | Source |
|---|---|---|---|
| Corporate Instalment Payment (Q3) – Quarterly Filers | September 30, 2026 | For eligible CCPCs paying quarterly instalments, calendar-year corporations. Monthly remitters pay on the last day of each month instead. | CRA – Instalment Due Dates |
| Payroll Source Deductions – Monthly Remitters | 15th of every month | Regular monthly remitters must submit CPP, EI, and income tax withheld by the 15th of the following month. Recurring obligation, not a one-time date. | CRA – Payroll Remittances |
| GST/HST Instalment – Q3 (Jul 1 – Sep 30) | October 31, 2026 | Due within one month after the fiscal quarter ends, for businesses required to pay GST/HST by instalment. | CRA – GST/HST Instalments |
| T2 Corporate Return (varies by year-end) | 6 months after fiscal year-end | Example: a March 31, 2026 year-end is due September 30, 2026. Check your specific company’s year-end. | CRA – Filing Deadlines Reference |
| Corporate Instalment Payment (Q4) – Quarterly Filers | December 31, 2026 | Final quarterly instalment for calendar-year corporations. | CRA – Instalment Due Dates |
UK
| Events | Date | Details | Source |
|---|---|---|---|
| PAYE & National Insurance – Monthly Payment | September 22, 2026 | Electronic payment deadline for PAYE/NIC deducted from employee pay. Recurring monthly obligation – due the 22nd of each month if paying electronically (19th if by cheque). | GOV.UK – Pay Employers’ PAYE |
| Register for Self Assessment (2025/26 tax year, new filers) | October 5, 2026 | Deadline to register if you became self-employed or had untaxed income during the 2025/26 tax year (6 April 2025 – 5 April 2026). | GOV.UK – Register for Self Assessment |
| Paper Self Assessment Return (2025/26 tax year) | October 31, 2026 | Deadline for paper filers only. Online filers have until January 31, 2027. | GOV.UK – Self Assessment Deadlines |
| VAT Return – Quarter Ending Sept 30, 2026 | November 7, 2026 | Filing and payment due one calendar month and 7 days after the VAT quarter ends. Applies to the most common quarterly stagger group. | GOV.UK – VAT Return Deadlines |
| Corporation Tax Payment (varies by year-end) | 9 months + 1 day after accounting period end | Example: a December 31, 2025 year-end means payment is due October 1, 2026. Filing (CT600) is due separately, 12 months after period end. Check your own company’s accounting period. | GOV.UK – Pay Corporation Tax |
Australia
| Events | Date | Details | Source |
|---|---|---|---|
| Q1 FY26-27 BAS (Jul – Sep 2026) | October 28, 2026 | Quarterly Business Activity Statement for self-lodgers. Registered agent lodgers may get until late November. | ATO – Lodgment & Payment Dates |
| Individual Tax Return – Self-Lodged | October 31, 2026 | For income earned July 1, 2025 – June 30, 2026. Via a registered tax agent (if registered before this date), the deadline extends to May 15, 2027. | ATO – Lodge Your Tax Return |
| Superannuation – Payday Super (ongoing, from July 1, 2026) | Within 7 business days of each payday | Major change: quarterly super deadlines no longer apply. Employers must now pay super guarantee contributions with every pay run, reaching the employee’s fund within 7 business days of payday. | ATO – Payday Super |
| Q2 FY26-27 BAS (Oct – Dec 2026) | February 28, 2027 | The ATO builds in extra time over the holiday period – no separate agent extension applies to this quarter. | ATO – Lodgment & Payment Dates |
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