# Small-business tax deadlines

> 2026 small-business tax deadlines in one place: IRS estimated tax dates, HMRC Self Assessment and Making Tax Digital dates, and CRA instalment, GST/HST and T2 deadlines, each sourced.

Canonical page: https://superbooks.io/tools/tax-deadlines/

Last checked 2026-10-21. GET https://app.superbooks.io/api/tools/tax-deadlines?country=us|uk|ca

## United States (IRS)

- April 15, 2026: 1st estimated tax payment for 2026 (Form 1040-ES) ([IRS Form 1040-ES (2026)](https://www.irs.gov/pub/irs-pdf/f1040es.pdf))
- June 15, 2026: 2nd estimated tax payment for 2026 ([IRS Form 1040-ES (2026)](https://www.irs.gov/pub/irs-pdf/f1040es.pdf))
- September 15, 2026: 3rd estimated tax payment for 2026 ([IRS Form 1040-ES (2026)](https://www.irs.gov/pub/irs-pdf/f1040es.pdf))
- January 15, 2027: 4th estimated tax payment for 2026 ([IRS Form 1040-ES (2026)](https://www.irs.gov/pub/irs-pdf/f1040es.pdf))

If a due date falls on a Saturday, Sunday or legal holiday, a payment made the next day that is not one of those is on time (IRS, Estimated taxes, https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes).

Estimated payments are for people who expect to owe at least $1,000 for 2026 after withholding and refundable credits (IRS Form 1040-ES (2026)).

## United Kingdom (HMRC)

- 31 July 2026: Second payment on account ([GOV.UK, Payments on account](https://www.gov.uk/understand-self-assessment-bill/payments-on-account))
- 7 August 2026: Making Tax Digital for Income Tax: quarterly update to 5 July (or 30 June) ([GOV.UK, Send quarterly updates (Making Tax Digital for Income Tax)](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates))
- 31 October 2026: Paper Self Assessment return for 2025-26 ([GOV.UK, Self Assessment deadlines](https://www.gov.uk/self-assessment-tax-returns/deadlines))
- 7 November 2026: Making Tax Digital for Income Tax: quarterly update to 5 October (or 30 September) ([GOV.UK, Send quarterly updates (Making Tax Digital for Income Tax)](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates))
- 31 January 2027: Online Self Assessment return for 2025-26, the tax you owe for it, and the first payment on account ([GOV.UK, Self Assessment deadlines](https://www.gov.uk/self-assessment-tax-returns/deadlines))
- 7 February 2027: Making Tax Digital for Income Tax: quarterly update to 5 January (or 31 December) ([GOV.UK, Send quarterly updates (Making Tax Digital for Income Tax)](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates))
- 6 April 2027: Making Tax Digital for Income Tax starts for qualifying income over £30,000 in 2025-26 ([GOV.UK, When you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax))
- 7 May 2027: Making Tax Digital for Income Tax: quarterly update to 5 April (or 31 March) ([GOV.UK, Send quarterly updates (Making Tax Digital for Income Tax)](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates))
- 6 April 2028: Making Tax Digital for Income Tax starts for qualifying income over £20,000 in 2026-27 ([GOV.UK, When you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax))

Making Tax Digital for Income Tax began on 6 April 2026 for qualifying income over £50,000 in 2024-25.

HMRC will not apply penalty points for late quarterly updates during the 2026 to 2027 tax year.

Each payment on account is half of the tax you owed for the previous year.

## Canada (CRA)

- March 15, 2026: Instalment payment for 2026 ([CRA, Instalment payment due dates](https://www.canada.ca/en/revenue-agency/services/payments/payments-cra/individual-payments/income-tax-instalments/due-dates.html))
- April 30, 2026: File and pay your 2025 personal income tax ([CRA, Important dates for individuals](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals.html))
- June 15, 2026: Instalment payment for 2026; filing deadline if you or your spouse or common-law partner are self-employed (any balance was still due April 30) ([CRA, Important dates for individuals](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals.html))
- September 15, 2026: Instalment payment for 2026 ([CRA, Instalment payment due dates](https://www.canada.ca/en/revenue-agency/services/payments/payments-cra/individual-payments/income-tax-instalments/due-dates.html))
- December 15, 2026: Instalment payment for 2026 ([CRA, Instalment payment due dates](https://www.canada.ca/en/revenue-agency/services/payments/payments-cra/individual-payments/income-tax-instalments/due-dates.html))
- 1 month after the period ends: GST/HST return and payment, monthly or quarterly filers ([CRA, GST/HST reporting requirements and deadlines](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html))
- 3 months after your fiscal year-end: GST/HST return and payment, annual filers (sole proprietors with a December 31 year-end: pay by April 30, file by June 15) ([CRA, GST/HST reporting requirements and deadlines](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html))
- 6 months after the end of the tax year: Corporation income tax return (T2) ([CRA, When to file your corporation income tax return](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/when-file-your-corporation-income-tax-return.html))
- 2 months after the end of the tax year (3 months for some CCPCs): Corporation balance of tax due ([CRA, Corporation instalment and balance-due dates](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments/instalment-dates.html))

Farmers and fishers who pay instalments pay once, by December 31.

The 3-month balance-due day is for a CCPC throughout the year that claimed the small business deduction and whose taxable income for the previous year was not over its business limit.

Informational estimate, not tax advice. SuperBooks does not prepare or file tax forms.

## Questions

### When are US estimated tax payments due for 2026?

April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027, according to Form 1040-ES (2026).

### When does Making Tax Digital for Income Tax start?

On 6 April 2026 for sole traders and landlords with qualifying income over £50,000 in 2024-25, on 6 April 2027 for qualifying income over £30,000 in 2025-26, and on 6 April 2028 for qualifying income over £20,000 in 2026-27. Quarterly updates are due on 7 August, 7 November, 7 February and 7 May.

### When are CRA instalment payments due in 2026?

March 15, June 15, September 15 and December 15, 2026, for most individuals who have to pay instalments. Farmers and fishers pay once, by December 31.