3.8 Annual Income Tax Return
The personal income tax return, form D-100, is filed for Income Tax 2024 from April 2 to June 30, 2025 (year following the year being declared).
If the declaration is to be paid, the payment can be made in one or two installments:
You can set up a direct debit until June 25, 2025 (charged on the last day of the deadline). If you choose to make the payment in two installments and the second installment is not direct debited, you must submit form and make the payment by November 5, 2025 for Income Tax 2024.