US Trends

when are corporate taxes due

For most corporations, taxes are due a set number of months after the end of the tax year, not on the same universal calendar date for everyone. The exact deadline depends on your country and whether your company uses a calendar or fiscal year. Below is a general, high-level guide (not legal or tax advice):

United States (federal, C corporations)

  • For a C corporation using a calendar year (year ends December 31), the federal corporate income tax return (Form 1120) is generally due on the 15th day of the fourth month after year‑end, which is typically April 15 of the following year for calendar‑year corporations.
  • Corporations can usually request an automatic extension to file (often pushing the filing deadline to around October 15), but any tax owed is still due by the original due date (for calendar‑year C corps, around April 15).
  • Fiscal‑year corporations (non‑calendar year) are generally due on the 15th day of the fourth month after the end of their fiscal year (for example, if your year ends June 30, your due date is around October 15).
  • Corporations that expect to owe tax typically must make quarterly estimated tax payments during the year (often due around April 15, June 15, September 15, and mid‑January of the following year for calendar‑year filers).

Simple illustration (U.S. C corp, calendar year)

  • Tax year covered: January 1 – December 31, 2025
  • Return due: around April 15, 2026
  • Extended filing deadline (if requested): around October 15, 2026
  • But: tax still has to be paid by around April 15, 2026.

Other countries

Corporate income tax due dates vary widely by country , and often also differ based on whether the company is large or small, listed or unlisted, or in a specific sector. A global quick‑chart reference shows that many countries use “X months after fiscal year‑end” rules, such as the third or fourth month after the year‑end , while payment instalments can be quarterly or even monthly. Because of this variation, you need to look up your specific country’s corporate tax rules (often on the national tax authority’s website) or consult a local tax professional.

Key points to remember

  • Corporate tax due dates are usually tied to the end of your corporation’s tax year , not a fixed universal date.
  • Many systems allow an extension to file , but not an extension to pay , so late payments can trigger penalties and interest.
  • Most corporations must pay estimated taxes during the year , so the “real” cash‑flow impact happens before the final filing deadline.

Mini FAQ style rundown

  • “Is it always April 15?”
    No. April 15 is typical for U.S. calendar‑year C corps , but other corporations use different months depending on their fiscal year‑end, and other countries use different systems.
  • “If I file an extension, can I pay later?”
    No. An extension usually gives extra time to file , but not to pay. Taxes are still due by the original deadline, and you can be charged interest or penalties if you pay late.

If you tell me your country and whether your corporation uses a calendar year or a different fiscal year , I can narrow this down to much more specific dates. Information gathered from public forums or data available on the internet and portrayed here.