Tax deadlines for freelancers in 2026: the complete calendar
Written by Ilias Aarrass5 min read · Last reviewed on 
Written by Ilias Aarrass5 min read · Last reviewed on Most freelancers' tax problems start not with complex rules but with a missed date. A VAT return a week late costs an instant fine; a forgotten assessment accrues tax interest. The good news: the entire tax year of a freelancer without staff revolves around a handful of fixed moments. This article lines them up for 2026, with what needs to happen at each.
The VAT calendar: four deadlines a year
Filing quarterly, like most freelancers, means both the return and the payment must be in by the last day of the month after the quarter. The return itself usually takes half an hour; plan it in the first half of the month for slack.
| Period | Return and payment due |
|---|---|
| Fourth quarter 2025 | 31 January 2026 |
| First quarter 2026 | 30 April 2026 |
| Second quarter 2026 | 31 July 2026 |
| Third quarter 2026 | 31 October 2026 |
Income tax: filing between 1 March and 1 May
You file the 2025 income tax return between 1 March and 1 May 2026, including your business profit figures; the step-by-step is in filing as a freelancer. Can't make 1 May? Request extension before that date and you get until 1 September 2026. A bookkeeper can often arrange longer via the tax adviser extension scheme. Do remember: extending the return does not pause interest. An assessment with an amount due issued after 1 July accrues tax interest.
Ongoing: provisional assessment and corrections
Two items are not tied to one date but belong in your annual rhythm. Adjust the 2026 provisional assessment once profit clearly deviates from the estimate, well before year-end; that avoids a large assessment with interest, see the provisional assessment. And on finding an error in an earlier VAT return, file a correction. Under € 1,000 to pay or reclaim, the correction may simply ride along in your next quarterly return.
How to never miss a deadline again
Three habits that together prevent nearly every fine:
- Put the four VAT deadlines and 1 May in your diary now, with a reminder two weeks ahead.
- Reserve continuously for VAT and income tax in a separate account, so a deadline is never a liquidity problem; see how much to set aside.
- Update your records monthly rather than just before the deadline; every return then becomes a fill-in exercise.
Frequently asked questions
Do different dates apply with monthly filing?
The principle is identical: return and payment by the last day of the following month. Monthly filing mainly suits structural refunds or a tax authority request; the trade-off is in quarterly or monthly filing.
What if the deadline falls on a weekend?
The statutory deadline does not shift as a rule; the portal stays open and payments process on weekends too. Do not count on leniency; file on time.
Am I notified when I must file?
For VAT you receive an invitation per period in your message box, and for income tax usually a filing letter in spring. But the duty exists without the notice too: enable notifications and trust your own diary.
When do I get money back after overpaying?
A VAT refund is normally paid within weeks of filing. For income tax a provisional assessment follows your return, usually within three months; filing before 1 April typically brings word before 1 July.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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