Monthly Tax Obligation

 

Type of Tax Tax Payment Deadline Tax Return Filing Deadline
Article 21/26 Income Tax The 10th of the following month The 20th of the following month
Article 23/26 Income Tax The 10th of the following month The 20th of the following month

 

Article 25 Income Tax The 15th of the following month The 20th of the following month

 

Article 22 Income Tax – Tax Collector The 10th of the following month The 20th of the following month

 

Article 4(2) Income Tax The 10th of the following month The 20th of the following month

 

VAT and LST – Taxable Enterprise Prior to the tax return fling deadline The end of the following month

 

VAT and LST – VAT Collector Prior to the tax return fling deadline The end of the following month

 

 

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