Company Tax Return Due Dates 2026–27: Self-Lodged vs Tax Agent
Quick answer
If your company lodges its own 2025–26 tax return, the due date is 28 February 2027. If a registered tax agent lodges it for you under the ATO’s lodgment program, you generally get until 15 May 2027. Lodge late and the failure-to-lodge penalty is $364 for every 28 days overdue.
Company tax deadlines work differently from individual returns — there is no 31 October date for companies. Here’s the full calendar for the 2026–27 lodgment season and how the tax agent extension works.
Company tax return due dates 2026–27
| How you lodge (year ended 30 June 2026) | Due date |
|---|---|
| Company lodges its own return | 28 February 2027 |
| Registered tax agent lodges (lodgment program) | Generally 15 May 2027 |
| New company, first return ever | 28 February 2027 (self) or agent’s program date |
If your company uses a substituted accounting period (a balance date other than 30 June), different dates apply — check with the ATO or your agent.
How the tax agent extension works
Registered tax agents get concessional lodgment dates under the ATO’s lodgment program, which is why an agent-lodged company return is generally due in mid-May rather than late February. To access the agent’s dates, you generally need to be signed up as their client before 31 October — engaging an agent in January won’t always get you the full extension.
The extension applies to lodgment, not payment. If your company owes tax, interest can still run from the original due date, so talk to your agent about paying on time even if the return goes in later.
Before you lodge: the checklist
- Final profit and loss and balance sheet for the year
- Records of all income, expenses and asset purchases (the $20,000 instant asset write-off is now permanent)
- PAYG payment summaries and Single Touch Payroll finalisation
- Dividend and franking account records, if the company paid dividends
- Last year’s tax return and notice of assessment
For the full documents list, see our tax return document checklist.
Tip: Put 28 February 2027 in your calendar now, even if you plan to use an agent. If the engagement falls through, you won’t be caught by the earlier date.
What happens if you lodge late?
The ATO’s failure-to-lodge penalty is $364 for every 28 days (or part thereof) that the return is overdue, capped at $1,820 for most small companies. On top of that, any unpaid tax accrues general interest charge, which compounds daily. If you’re going to be late, lodge anyway — the penalty stops growing the day the return goes in, and you can ask for remission in some circumstances.
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Frequently asked questions
Does the 31 October deadline apply to companies?
No. 31 October is the deadline for individuals lodging their own tax return. Companies that lodge themselves are due 28 February following the income year.
Can I get an extension without a tax agent?
Generally no — the concessional dates belong to the agent’s lodgment program. If you need more time, lodge what you can and contact the ATO early; in some cases they will consider your circumstances.
My company didn’t trade this year. Do I still lodge?
Usually yes. A company with an ABN and TFN is generally expected to lodge each year, even with no income — or to tell the ATO it has no further lodgment obligations. Check with the ATO or your agent rather than assuming.
Is the due date the same as the payment date?
Not always. The lodgment extension from a tax agent generally doesn’t extend the payment date — interest can accrue on unpaid tax from the original due date. Ask your agent when to pay.
This article is general information only, not tax, legal or financial advice. Due dates can change — check ato.gov.au or speak with a registered tax agent about your situation.
