The list of payments that must be transferred by the end of 28 October covers most tax regimes and categories of taxpayers.
Companies and entrepreneurs under the simplified tax system pay the advance payment for nine months of 2026. Sole proprietors and private practitioners pay the personal income tax advance; tax agents pay personal income tax withheld from 1 to 22 October.
For corporate income tax, the deadline affects several categories at once: companies reporting quarterly pay advances for September and for nine months; those paying monthly make the first advance of the fourth quarter.
For Q3 VAT, taxpayers transfer the first third of the calculated tax. Where provided by law, the full amount may be paid in one go.
Insurance contributions on payments to individuals for September are due on the same date. In addition, there are advances on property taxes: transport tax, land tax and corporate property tax, if regional legislation provides for advance payments of the particular tax.
The deadline for submitting reports and notifications for a number of these obligations is 26 October 2026, two days before the payment deadline. Failure to follow this procedure results in penalties even if the money is transferred on time.
Before making payments, you need to calculate the amounts for the relevant periods, reconcile them with returns and notifications, check the current balance of the single tax account and make sure reports have been submitted on time.
For importers and exporters, the October deadline coincides with the traditionally heavy end-of-quarter load: customs payments on current deliveries, advances to suppliers in foreign currency and possible customs value adjustments create additional cash outflows on the same dates. Monitoring the single tax account balance with these factors in mind helps avoid technical arrears, which the tax authority records automatically.
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