Filing deadlines 2026: when the 2025 tax returns must reach the tax office

For the 2025 tax year the regular filing deadlines apply again – the extended pandemic deadlines have expired. Anyone who prepares their tax return themselves must file it by 31 July 2026. With a tax adviser or income-tax assistance association (Lohnsteuerhilfeverein) the deadline extends to 1 March 2027 (the regular cut-off of 28 February 2027 falls on a Sunday).

Which returns this affects. For the self-employed the deadline applies not only to the income tax return, but also to the annual VAT return and – for commercial businesses – the trade tax return. The self-employed are obliged to file (mandatory assessment) and must submit electronically, usually via ELSTER.

The two deadlines at a glance:

• Without tax advice: 31 July 2026 (for the 2025 assessment period).
• With a tax adviser/Lohnsteuerhilfeverein: 1 March 2027 (extended automatically, no application needed).

Special case: small businesses. Since the 2024 assessment period, small businesses under § 19 of the German VAT Act (UStG) generally no longer have to file an annual VAT return. Exception: if the tax office expressly requests one. The income tax return remains unaffected and must still be filed on time. Details on the rule in the article Small-business regulation 2026.

If time runs short. An extension is possible: an informal request to the tax office before the deadline, with a brief reason (e.g. missing documents, illness). If the return is filed late without an extension, the tax office can impose a late-filing surcharge – at least 25 euros per month started (§ 152 AO).

Tip: do your tax return yourself with WISO Steuer

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• Data retrieval from the tax office: on request at the tax office, the program retrieves your reported data directly and pre-fills the return with it.
• Refund always in view: you can see at any time how high your expected refund (or additional payment) will be.
• Pay only when you submit: filling in and calculating is free – you only pay when you actually want to send off the return.
• Automatic assessment check: at the end, WISO Steuer retrieves your tax assessment from the tax office and compares it with your entries. So you can see, without jargon, exactly where the tax office deviates from your return.
• Voluntary filing almost always pays off: anyone who isn't obliged to file can do so voluntarily up to four years retroactively – and receives, according to the Federal Statistical Office, an average of around 1,000 euros back. Checking all four years often takes just an afternoon with the guided entry. Honestly: where else do you earn that much money in so little time?

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Note: This article does not constitute tax or legal advice. For your individual case, please consult a tax adviser. The information from your tax office is decisive. As of 20 June 2026.

Sources

• Finanzamt NRW: Filing obligations and deadlines
• Finanztip: Tax return 2025 – deadline ends on 31 July 2026
• Haufe: Filing deadlines for tax returns 2019 to 2025
• VGSD: No more VAT return for small businesses