Small-business tax deadlines
The filing and payment dates a sole trader or small company in the United States, the United Kingdom or Canada needs for 2026, each read from the IRS, GOV.UK or the CRA and linked to the page it came from.
United States (IRS)
| When | What | Source |
|---|---|---|
| 1st estimated tax payment for 2026 (Form 1040-ES) | IRS Form 1040-ES (2026) | |
| 2nd estimated tax payment for 2026 | IRS Form 1040-ES (2026) | |
| 3rd estimated tax payment for 2026 | IRS Form 1040-ES (2026) | |
| 4th estimated tax payment for 2026 | IRS Form 1040-ES (2026) |
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)
| When | What | Source |
|---|---|---|
| Second payment on account | GOV.UK, Payments on account | |
| 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) | |
| Paper Self Assessment return for 2025-26 | GOV.UK, Self Assessment deadlines | |
| 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) | |
| Online Self Assessment return for 2025-26, the tax you owe for it, and the first payment on account | GOV.UK, Self Assessment deadlines | |
| 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) | |
| 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 | |
| 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) | |
| 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 |
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)
| When | What | Source |
|---|---|---|
| Instalment payment for 2026 | CRA, Instalment payment due dates | |
| File and pay your 2025 personal income tax | CRA, Important dates for individuals | |
| 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 | |
| Instalment payment for 2026 | CRA, Instalment payment due dates | |
| Instalment payment for 2026 | CRA, Instalment payment due dates | |
| 1 month after the period ends | GST/HST return and payment, monthly or quarterly filers | CRA, GST/HST reporting requirements and deadlines |
| 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 |
| 6 months after the end of the tax year | Corporation income tax return (T2) | CRA, When to file your corporation income tax return |
| 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 |
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.
Work out the amounts
- Quarterly estimated tax calculator
- Self-employment tax calculator
- UK self-employed tax calculator
- Canadian corporate tax calculator
Last checked 21 October 2026.
Informational estimate, not tax advice. SuperBooks does not prepare or file tax forms.
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- 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.