California Tax Deadlines Calendar (2026 Tax Year)
Every California income tax, estimated tax, business, payroll and property tax date for the coming year, in one list.
The big date is Thursday, April 15, 2027: your 2026 California return and any tax owed are due. California extends the filing deadline automatically to October 15, 2027, but not the payment. Estimated taxes follow a 30/40/0/30% schedule, and businesses, employers and property owners have their own dates, listed below in date order.
The calendar
Calendar-year filers, 2026 tax year and the 2026-27 property tax year. Dates that fall on a weekend have already been moved to the next business day.
| Date | Who | What's due |
|---|---|---|
| Dec 10, 2026 | Property owners | Property tax: 1st installment delinquent after 5 p.m. |
| Jan 15, 2027 | Individuals | 4th estimated tax payment for 2026 (30%) |
| Feb 1, 2027 | Employers | DE 9 and DE 9C for October-December 2026 (delinquent if not filed by this date) |
| Mar 15, 2027 | Businesses | S corporation return (Form 100S) and tax; LLC taxed as a partnership return (Form 568); partnership return (Form 565) |
| Apr 12, 2027 | Property owners | Property tax: 2nd installment delinquent after 5 p.m. (April 10 is a Saturday) |
| Apr 15, 2027 | Individuals | Individual return (Form 540/540NR) and any balance due; 1st 2027 estimated payment (30%); C corporation return (Form 100) and tax; single-member LLC return (Form 568); 2027 LLC $800 annual tax for an existing calendar-year LLC |
| Apr 30, 2027 | Employers | DE 9 and DE 9C for January-March 2027 |
| Jun 15, 2027 | Individuals | 2nd 2027 estimated payment (40%); 2027 LLC fee estimate (FTB 3536) |
| Aug 2, 2027 | Employers | DE 9 and DE 9C for April-June 2027 (July 31 is a Saturday) |
| Sep 15, 2027 | Individuals | 3rd 2027 estimated payment (0% in California); extended S corporation return |
| Oct 15, 2027 | Individuals | Extended individual return for 2026 (payment was due April 15); extended partnership and LLC returns (Forms 565 and 568) |
| Nov 15, 2027 | Businesses | Extended C corporation return (Form 100); the tax was due April 15 |
The property tax bill's first installment is due November 1, 2026 and the second February 1, 2027; the table shows the last day to pay each without penalty.
Individuals
- Return and payment: April 15, 2027. Forms 540, 540 2EZ and 540NR.
- Automatic extension to October 15, 2027. No form to file. It extends the time to file only. Pay what you expect to owe by April, by Web Pay (choose "extension") or with form FTB 3519.
- Estimated payments on Form 540-ES: 30% by April 15, 40% by June 15, 0% in September and 30% by January 15. Generally required if you expect to owe at least $500 after withholding. You can skip the January payment if you file your return and pay in full by January 31. See California estimated tax due dates.
Businesses
- S corporations (Form 100S): 15th day of the 3rd month after the year ends (March 15 for a calendar year), extended to the 9th month (September 15).
- C corporations (Form 100): 15th day of the 4th month (April 15), extended to the 11th month (November 15). Tax is due by the original date.
- Partnerships and multi-member LLCs (Forms 565 and 568): 15th day of the 3rd month (March 15), extended to the 10th month (October 15).
- Single-member LLCs: Form 568 is due with the owner's return, April 15 for an individual owner.
- LLC $800 annual tax: 15th day of the 4th month of the LLC's tax year. LLC fee estimate (total California income of $250,000 or more): 15th day of the 6th month. See the LLC fee vs. the $800 tax.
- Sales and use tax returns are due on the schedule CDTFA assigns your seller's permit (monthly, quarterly or yearly), generally by the last day of the month after the period ends.
Employers
The DE 9 and DE 9C quarterly reports are due on the first day of the month after each quarter and are delinquent if not filed by the last day of that month (April 30, July 31, October 31 and January 31, moved forward when they fall on a weekend or holiday). Payroll tax deposits (DE 88) are due on a schedule set by your federal deposit schedule and how much California tax you withhold; EDD's calendar lists each date.
Property owners
Secured property tax bills come in two installments. The first is due November 1 and becomes delinquent after 5 p.m. on December 10; the second is due February 1 and becomes delinquent after 5 p.m. on April 10. Each late installment adds a 10% penalty. You can pay both with the first. See how California property tax is calculated, and for a new purchase, the supplemental bill has its own dates.
If a disaster hits
After a declared disaster, FTB and CDTFA often postpone deadlines for the affected counties, sometimes by several months. The new dates apply only if your home or business is in a listed county; check the agencies' emergency tax relief pages before assuming an extension.
Work out your payments
The California Estimated Tax Calculator splits the year's tax into the four installments and shows the safe-harbor amount.
Frequently Asked Questions
When are California taxes due for 2026?
Your 2026 California return and any balance due are due April 15, 2027. California gives an automatic extension to file until October 15, 2027, but the payment is still due in April.
Do I need to file an extension form in California?
No. The extension to file is automatic. If you owe, pay by the April deadline (with form FTB 3519 or Web Pay, choosing "extension") to avoid the late-payment penalty and interest.
When are California estimated tax payments due?
April 15 (30%), June 15 (40%), September 15 (0%) and January 15 of the next year (30%), moved to the next business day when the date falls on a weekend or holiday.
When is the $800 LLC tax due?
By the 15th day of the 4th month of the LLC's tax year: April 15 for an existing calendar-year LLC. A new LLC counts its month of formation as month 1. The LLC fee estimate is due by the 15th day of the 6th month.
When are California property taxes due?
The first installment is due November 1 and late after 5 p.m. on December 10; the second is due February 1 and late after 5 p.m. on April 10. A 10% penalty applies to a late installment, and a deadline on a weekend or holiday moves to the next business day.
This article is for general information only and is not tax advice. Disaster postponements can move these dates for affected counties; check FTB's and CDTFA's emergency tax relief pages. Sources: FTB Due dates: personal and Due dates: businesses pages; FTB 2026 Instructions for Form 540-ES; EDD Payroll Tax Deposit and Due Dates calendar; Revenue and Taxation Code 2605, 2606, 2617, 2618 and 2619.