Key tax deadlines 2026
Tax year 2026
The dates that count for tax year 2026, each with the law or guide that sets it.
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Pay into pillar 3a (3e pilier A)
31 December 2026
Only payments made during the year count for that year.
Source: 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 7
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Buy into your pension fund (rachat 2e pilier)
31 December 2026
A buy-in is deducted in the year you pay it.
Source: DÉCLARATION 2025 PERSONNES PHYSIQUES - Une aide pratique pour remplir votre déclaration, p. 18
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Ask for ordinary taxation afterwards (taxation ordinaire ultérieure, TOU)
31 March 2027
If you’re taxed at source and want a normal tax return for 2026, send your written request to the tax office (AFC) by this day. Once sent, it can’t be withdrawn.
Sources: Règlement d'application de la loi sur l'imposition à la source des personnes physiques et morales (RISP), rsGE D 3 20.01, art. 8 al. 1; Loi sur l'imposition à la source des personnes physiques et morales (LISP), rsGE D 3 20, art. 5 al. 3; Loi fédérale sur l'impôt fédéral direct (LIFD), RS 642.11, p. 51 (art. 89a al. 3); Directives concernant l'impôt à la source 2026, p. 52
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Object to your cantonal and communal tax assessment (réclamation)
30 days
In writing, within this time after you’re notified. The time starts the day after notification; a last day on a Saturday, a Sunday or a public holiday moves to the next working day.
Source: Loi de procédure fiscale (LPFisc), art. 39 al. 1, art. 41 al. 1
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Object to your federal direct tax assessment (réclamation)
30 days
In writing, within this time after you’re notified. The time starts the day after notification; a last day on a Saturday, a Sunday or a public holiday moves to the next working day.
Source: Loi fédérale sur l'impôt fédéral direct (LIFD), RS 642.11, art. 132 al. 1 (p. 71), art. 133 al. 1 (p. 71)
When your return is due, and how to ask for more time (délai), on the tax office’s page: Demander un délai pour ma déclaration d'impôt
Check the official source before you rely on a figure: it has the final word.
Every figure on these pages comes from Taxpresso’s own code, where it cites the official document shown next to it. The official documents are in French. These pages are a reference, not tax advice. If in doubt, ask the cantonal tax office (AFC).