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VAT, social insurance, payroll, tax: dates you can't afford to miss.

Deadlines Calendar

Resources

Your next deadlines

A missed deadline costs late-payment interest, reminders and time. Here are the next six.

29.11.2026

VAT return and payment Q3 2026

Applies to : Quarterly filers

 30.11.2026

3rd VAT instalment (annual return)

Applies to : Annual return, effective method

 31.12.2026

Year-end closing: inventory, cash, statements as of 31.12

Applies to : Calendar-year fiscal year

 10.01.2027

Social insurance instalment Q4

Applies to : Employers, annual payroll ≤ CHF 200,000

 30.01.2027

Annual salary declaration to social insurance fund

Applies to : All employers

 31.01.2027

Salary certificates issued to employees

Applies to : All employers
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Full calendar

The year month by month

January

10.01.2027
Social insurance instalment Q4 Employers, annual payroll ≤ CHF 200,000
30.01.2027
Annual salary declaration to social insurance fund All employers
31.01.2027
Salary certificates issued to employees All employers
Annual salary declarations to accident (UVG) and pension (BVG) insurers follow each insurer's own calendar.

February

28.02.2027
Annual VAT return 2026 Annual return
Annual salary declarations to accident (UVG) and pension (BVG) insurers follow each insurer's own calendar.

March

01.03.2027
VAT return and payment Q4 / H2 2026 Quarterly and semi-annual filers
31.03.2027
Tax return (usual deadline, canton-dependent) Individuals, self-employed
The tax return deadline depends on the canton: 31 March is the most common. An extension can generally be requested from your cantonal tax authority.

April

10.04.2027
Social insurance instalment Q1 Employers, annual payroll ≤ CHF 200,000

May

30.05.2027
VAT return Q1; 1st instalment (annual return) Quarterly filers; annual return, effective method

June

30.06.2027
General assembly: approval of 2026 accounts AG and GmbH, calendar-year fiscal year
Corporate tax return (AG, GmbH): the deadline is set by the canton, often a few months after year-end. Check your canton's tax portal.
The general assembly must be held within 6 months of the year-end close (art. 699 CO for AG, art. 805 CO for GmbH).

July

10.07.2027
Social insurance instalment Q2 Employers, annual payroll ≤ CHF 200,000

August

29.08.2027
VAT return and payment Q2 / H1 Quarterly and semi-annual filers
30.08.2027
VAT instalment (annual return) Annual return (2nd instalment effective method, single instalment net tax rate method)

October

10.10.2027
Social insurance instalment Q3 Employers, annual payroll ≤ CHF 200,000

November

29.11.2027
VAT return and payment Q3 Quarterly filers
30.11.2027
3rd VAT instalment (annual return) Annual return, effective method

December

31.12.2027
Year-end closing: inventory, cash, statements as of 31.12 Calendar-year fiscal year

Every month

  • Monthly social insurance instalment on the 10th (payroll > CHF 200,000).
  • Monthly withholding tax return according to cantonal rules.
By subject

Rules in detail

The return must be filed and paid within 60 days of the end of the period. Quarterly under the effective method, semi-annually under the net tax rate method, or annually with instalments — since 2025, if your turnover does not exceed CHF 5,005,000 and your returns for the last three years were filed on time (apply in January–February). Late-payment interest accrues from the day after the deadline.

Quarterly instalments if your annual payroll is below CHF 200,000, monthly above, payable by the 10th of the month following the period. The annual salary declaration is due by 30 January. In case of delay: late-payment interest of 5% per year.

Salary certificates are issued in January. For employees subject to withholding tax, the employer withholds the tax and files a monthly return according to cantonal rules.

Filing deadlines and tax instalments are set by each canton. Annual accounts are approved by the general assembly within 6 months of year-end.
Frequently asked questions

FAQ

Late-payment interest accrues from the day after the deadline, then the FTA sends a reminder. Repeated delays also bar you from the annual return, which requires three years of on-time filings.

Yes, generally by requesting one from your cantonal tax authority, sometimes for a fee. For social insurance and VAT, interest is due from the first day of delay.

Deadlines tied to the year-end close (general assembly, corporate tax return) shift with your fiscal year. VAT and social insurance always follow the calendar year.

The rules are stable; some dates shift by a day depending on the calendar. We update this page every year.

Sources: FTA — Paying VAT (art. 86 and 87 VAT Act); FTA — Annual return; AHV/IV Information Centre — Memo 2.01 Contributions; Code of Obligations, art. 699 and 805.

Last verified: 01.10.2026. Cantonal deadlines vary: check with your tax authority.

Our all-inclusive packages

All-inclusive packages

Micro

Self-employed without VAT or employees

from 99.– /month

Small LLC

Flat-rate VAT, 0–2 employees

from 199.– /month

Recommended for SMEs

SME

Employees, effective VAT

from 299.– /month

Established SME

High volume, complex year-end closing

from 499.– /month

Accounting, document scanning, VAT, year-end closing and balance sheet — software included. Payroll as supplement from CHF 15.–/month. Prices excl. VAT.

The exact tier is confirmed during the free 30-minute diagnosis — quote within 48 hours.

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Marianni Morillo

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