To manage the economic challenges induced by COVID-19, governments around the world are announcing measures and stimulus packages to boost economies and minimize cashflow problems to its people. Amongst these tax and economic measures, many countries are extending the personal income tax return filing due dates and tax payment deadlines.

Human Resource Managers who support employees in many jurisdictions are struggling to keep up with this constantly evolving tax landscape. To ease some of their burden, and bring structure in chaos, Crowe experts collated a summary of tax deadlines applicable to individual taxpayers in their host country. They have also captured implemented changes in response to the COVID-19 pandemic.

During this time information is fluid and changing daily, if not hourly. This information is current as of March 19, 2020. These deadlines, extensions, and other parameters are subject to various conditions. This chart is to provide you with a starting point. Contact your Crowe advisor for further details.

Find further details on tax filing changes in select countries here.

Country Tax Year Tax Return Deadline Is Extension Possible? Tax Payment Deadline Is Extension Possible? COVID Response Extension Announced? COVID-19 relevant update
Argentina 2019 11-Jun-20 / 16-Jun-20 No 12-Jun-20 / 17-Jun-20 No No
Austria 2019

30-Apr-20 (if no filing via tax advisor and no electronic filing)

30-Jun-20 (if no filing via tax advisor and electronic filing)

Yes Depends on the date of assessment Yes TBC COVID related response under review
Belgium 2019 Not known Yes Two months from tax assessment No Yes Additional payment extension of 2 months
Brazil 2019 30-Apr-20 No 30-Apr-20 No TBC COVID related response under review
Cambodia 2019 31-Mar-20 No 31-Mar-20 No No
Canada 2019

30-Apr-20 - all individuals other than self employed

15-Jun-20 - self employed individuals

No 30-Apr-20 No Yes Filing deadline extended to 1-Jun-20. Payment extended to 1-Sept-20
Chile 2019 30-Apr-20 Yes 30-Apr-20 No Yes Payment extended until July
China 2019 30-Jun-20 No 30-Jun-20 No No
Colombia 2019 From Aug 6 to Oct 14 No From Aug 6 to Oct 14 No No
Costa Rica 2020 15-Mar-21  No  15-Mar-21 No  No  Mention in the caveats, there is a bill before parliament to extend some tax payment deadlines. 
Croatia 2019 29-Feb-20 No 30-Jun-20 No Yes Additional 3 to 6 months for payments
Czech Republic 2019 01-Apr-20 Yes 01-Apr-20 Yes No
Denmark 2019 01-May-20 No 30-Jun-20 No No
France 2019 Mid-May 2020 / early Jun 2020 depending on the place of residence No May /Early Jun No No
Germany 2019 31-Jul-20 Yes Generally within 1 month upon receipt of the tax assessment notice No No
Hong Kong 2019/20 TBC No
India 2019/20 31-Jul-20 Yes 31-Jul-20 Yes No
Indonesia 2019 30-Apr-20 No 30-Apr-20  No  Yes  Due to the COVID-19, the DGT has already extended the payment and reporting deadline to 30-Apr-20 instead of 3-Mar-20
Italy 2019

Unico Model tax form (for taxpayers receiving income from business, are self-employed and VAT holders or receiving other types of income not included in 730 model) - 30-Nov-20

730 Model (for employees, who have no other income, but their salary and retired persons) -   23-Jul-20

Yes 30-Jun-20 and         30-Nov-20 Yes Yes Filing deadline extended to 03-Sept-20
Ireland 2019 31-Oct-20 Yes 31-Oct-20 Yes No
Kazakhstan 2019 31-Mar-20 30-Apr-20 10-Apr-20 No TBC COVID related response under review
Malaysia 2019

Apr 30 (Resident and non resident individuals who do not carry on business)

Jun 30 (Resident individuals who carry on business)

No Apr 30 / Jun 30 No Yes Tax filing and payment deadline extended to 30-Jun-20
Mexico 2019 30-Apr-20 No 30-Apr-20 No No
Nepal 2019/20 15-Jul-20 No 15-Oct-20 No No
Netherlands 2019 30-Apr-20 Yes After receipt of assessment Yes, only in case of objection No Special extension of payment can be requested on all assessments issued
Norway 2019 30-Apr-20 Yes Within 3 weeks after the tax assessment is issued No No
Pakistan 2019/20 30-Sept-20 Yes 30-Sept-20 Yes No
Peru 2019 31-Mar-20 No 31-Mar-20 No No
Poland 2019 30-Apr-20 No 30-Apr-20 No TBC COVID related response under review
Portugal 2019 01-Apr-20 to 30-Jun-20 No 31-Aug-20 No No
Romania 2019 Preferably before 31-Dec-20, but not mandatory Yes 25-Mar-20 for February No Yes Tax filing deadline extended to 25-Apr-20
Russia 2019 30-Apr-20 No 15-Jul-20 Yes in some cases TBC COVID related response under review
Slovakia 2019 31-Mar-20 Yes, with announcement 31-Mar-20 Yes, with announcement Yes Tax filing and payment deadline extended to       30-Jun-20
South Korea 2019 31-May-20 No 31-May-20 No No
Spain 2019 30-Jun-20 No 30-Jun-20 Yes No
Sweden 2019 04-May-20 Yes 04-May-20 Yes No
Switzerland 2019 31-Mar-20 to 30-Jun-20 Yes Direct Federal Tax: 31-Mar 
Cantonal taxes: individual
Yes No
Taiwan 2019 31-May-20 No 31-May-20 No No
UK 2019/20 31-Jan-20 No 31-Jan-20 No No
US 2019 15-Apr-20 Yes 15-Jul-20 No Yes Tax filing and payment extended by 90 days until 15-Jul-20. Some US states have made similar extensions to filing and payment deadlines.
Vietnam 2019 30-Mar-20 No 30-Mar-20 No No

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.