A Zurich SME whose financial year matches the calendar year has four key dates: VAT every quarter, salaries in January, the company tax return on 30 September and payment of cantonal taxes on the same date. Here is the whole year, month by month, and what we need from you before each date.
The year at a glance
| When | What is due | What we need from you |
|---|---|---|
| 30 January | Annual salary declaration to the compensation fund (AHV) | The year’s payroll closed and any staff changes. |
| 10 days after the end of the quarter | AHV advance contributions for Q4 (annual payroll up to CHF 200,000) | Nothing: we calculate them with the payroll and send you the amount. |
| January or February | Salary certificates (Lohnausweis) for each employee | Nothing new: they come from the payroll we already run. |
| 60 days after 31 December: end of February | VAT for Q4, or for the second half (net tax rate) | Invoices and statements for October to December by 15 January. |
| 31 March | Tax return for individuals (including the self-employed) | If you are self-employed, your closed accounts for the year. |
| Due on 1 March; payable within 30 days | Payment of the direct federal tax (provisional invoice) | The provisional invoice: we check it before you pay. |
| 10 days after the end of the quarter | AHV advance contributions for Q1 (annual payroll up to CHF 200,000) | Nothing: we calculate them with the payroll and send you the amount. |
| 60 days after 31 March: 31 May | VAT for Q1 | Invoices and statements for January to March by 15 April. |
| 10 days after the end of the quarter | AHV advance contributions for Q2 (annual payroll up to CHF 200,000) | Nothing: we calculate them with the payroll and send you the amount. |
| 60 days after 30 June: 31 August | VAT for Q2, or for the first half (net tax rate) | Invoices and statements for April to June by 15 July. |
| 30 September | Company tax return (GmbH, AG) | The approved annual accounts. If you need more time, we request the extension in time. |
| 30 September of the tax year | Payment of Zurich cantonal and communal taxes (provisional invoice) | The municipality’s provisional invoice: we check the amount. |
| 10 days after the end of the quarter | AHV advance contributions for Q3 (annual payroll up to CHF 200,000) | Nothing: we calculate them with the payroll and send you the amount. |
| 60 days after 30 September: 30 November | VAT for Q3 | Invoices and statements for July to September by 15 October. |
| 30 November | Last day of the ordinary extension for the company tax return | Only if you asked for an extension: the final accounts. |
VAT: every quarter, 60 days later
If you use the effective method, VAT is reported quarterly. The law sets the deadline at 60 days after the end of each quarter, both for filing the return and for paying. In practice:
- Q1 (January to March) is due at the end of May.
- Q2 (April to June), at the end of August.
- Q3 (July to September), at the end of November.
- Q4 (October to December), at the end of February.
If you use the net tax rate (Saldosteuersatz, a fixed percentage based on your activity that simplifies the calculation), you report every six months: the first half is due at the end of August and the second at the end of February.
Since 2025, businesses with turnover of up to about CHF 5 million can apply to file VAT once a year. The return is due at the end of February, but with the effective method you have to make payments on account during the year. It is not always worth it: we look at it with you.
The rates that apply today
The standard rate is 8.1%, the reduced rate (food, books, medicines) is 2.6% and the accommodation rate is 3.8%. We register you once your turnover exceeds CHF 100,000 a year.
Salaries and social insurance: January
If you have staff, January is the busiest month:
- 30 January: annual salary declaration to the compensation fund (AHV). If it falls on a weekend or public holiday, the next working day applies. If it arrives late, the fund charges late-payment interest.
- Salary certificates (Lohnausweis): every employee needs one for their personal tax return. The law does not set a date, but January or February is reasonable.
During the year, contributions are paid on account every quarter, or every month if the total payroll exceeds CHF 200,000. They are due 10 days after the end of each period.
Tax returns: March and September
In the Canton of Zurich there are two different dates:
- 31 March: tax returns for individuals. If you are self-employed, the result of your business goes here.
- 30 September: tax returns for legal entities (GmbH, AG) for the previous financial year.
If you cannot make it, you can ask for an extension until 30 November. You must request it in time; beyond that date it is only granted for exceptional reasons.
And payment
The cantonal and municipal taxes for the year are also due on 30 September. If you would rather spread them out, you can pay in instalments during the year. The company’s direct federal tax has its own provisional bill, due on 31 March.
What we need from you
The rule is simple: each quarter’s documents, before the 15th of the following month. Invoices issued and received, bank statements and any new contracts. With that, we file VAT on time and your figures stay up to date.
If you work with us, you do not need to remember any of these dates: we write to you before each one with what we need and by when.
Figures checked against official sources on 29 October 2026. They change every year, so confirm them before you act.