| Declaration and Payment | Deadline |
|---|---|
| Annual Individual Income Tax Return (for resident and non-resident individuals). | April 30th of the following year. |
| Tax Payment by resident and non-resident individuals. | April 30th of the following year. |
| Declaration of Income in cases where the payer is unable to withhold tax at source. | Within the 20th day of the month following the month in which the payment was made. |
| Declaration and Payment of Social Security Contributions for domestic workers (by the Head of Household). | By the 20th of the first month following each calendar quarter: April 20, July 20, October 20, January 20. |
| Declaration and Payment of Contributions by Street Vendors (Ambulants). | By the 20th of the first month following each calendar quarter: April 20, July 20, October 20, January 20. |
| Request for Tax Refund (reimbursement of overpaid amounts) by the individual. | Within 30 days from the submission date of the Annual Individual Income Tax Return. |
| Refund of amounts derived from the deductible expenses scheme. | By September 30th of the year following the tax period of the return. |
Source: General Directorate of Taxes.