The 2025-26 tax return is due 31 October 2026 if you lodge it yourself, which is 87 days away as at 5 August 2026, or about 12.4 weeks. Miss it and the ATO can charge a failure to lodge on time penalty that accrues at one penalty unit for every 28 days the return is overdue, to a maximum of five units. A penalty unit is $364 for infringements on or after 1 July 2026, so the maximum base penalty for an individual is $1,820. A registered tax agent can give you until 31 March or 15 May 2027, but only if you are on their books before 31 October. This page covers the consequences and the ways out. For the deadline itself, how the income year sets it and when refunds arrive, read the guide to when your tax return is due.
Key takeaways
- Self-lodgers are due 31 October 2026, 87 days from 5 August 2026.
- The failure to lodge penalty is one penalty unit per 28 days overdue, capped at five units.
- A penalty unit is $364 from 1 July 2026, so the individual maximum is $1,820.
- The ATO says it warns you first, and generally does not penalise a late return that produces a refund or a nil result.
- A tax agent extension is real, but you must be their client before 31 October to use it.
- Lodging late and paying late are separate problems. Tax owing attracts general interest charge, currently 11.43% a year and compounding daily.
When is the tax return deadline in 2026?
31 October 2026, for anyone lodging their own return for the 2025-26 income year. The ATO puts it plainly: if you are lodging your own tax return, you need to lodge it by 31 October each year, and if you choose to use a registered tax agent you need to engage them before 31 October.
There is one wrinkle worth knowing about. The ATO also states that if 31 October falls on a weekend, the due date to lodge is the next business day after 31 October. In 2026, 31 October is a Saturday, which makes the next business day Monday 2 November 2026. Treat that as a safety margin rather than a plan. The registered agent lodgment program still publishes 31 October 2026 as a due date for some clients, and every ATO reminder you receive will name 31 October, so working to that date leaves nothing to argue about.
How long is left until the deadline?
87 days, counted from 5 August 2026 to 31 October 2026. That is roughly 12.4 weeks, and it is more room than most people need for a straightforward salaried return. The risk is not the work, it is the drift. The table below turns the remaining time into a sequence rather than a single date.
| Window | What it is for |
|---|---|
| Now (August) | Employer income statements are finalised and ATO pre-fill is complete by late July, so the data you need is already in place. Check your bank details are current before you lodge, because that is where a refund goes. The timing detail is in the guide to when your tax return is due. |
| September | If your return is not simple, this is the month to engage a registered tax agent. Engaging one now, rather than in late October, is what buys you the later program dates. |
| By 31 October 2026 | Lodge, or be on an agent's books. After this date the failure to lodge clock starts and the agent route closes. |
| 21 November 2026 | Payment due date if you lodged your own return and it produced a tax bill. This date does not move just because you lodged late. |
Countdown computed from 5 August 2026 to 31 October 2026. Dates from ATO, Preparing your tax return (last updated 27 April 2026) and ATO, Due dates by month: November (last updated 23 July 2026).
What happens if you miss the 31 October deadline?
Two separate things can go wrong, and it helps to keep them apart. Lodging late can attract a failure to lodge on time penalty, which is a fixed administrative penalty tied to how long the return is overdue. Paying late attracts general interest charge, which is a compounding interest cost on the tax you owe. You can trigger one without the other. Lodging on time and paying late gets you interest but no lodgment penalty. Lodging late while owing nothing usually gets you neither.
The failure to lodge penalty is calculated on two inputs: the type and size of the entity when the document was due, and how long it has been since the due date. For an individual the base penalty applies, which is one penalty unit for every 28 days, or part of 28 days, that the document is overdue, up to a maximum of five penalty units. The multipliers that turn this into large numbers, two times for a medium withholder, five times for a large withholder and 500 times for a significant global entity, apply to businesses, not to a salaried individual.
Before any of that happens the ATO says it will warn you by phone or in writing and issue a notice to lodge, giving you the chance to lodge or to explain what is stopping you. It also says that it generally does not apply penalties in isolated cases of late lodgment, and that it may apply them in situations of escalating non-compliance, for example where a taxpayer still has not lodged after being asked to.
How much is the failure to lodge on time penalty?
$364 for each 28-day block, to a maximum of $1,820 for an individual. The penalty unit is set in law and it moved on 1 July 2026: infringements occurring on or after that date use $364, where infringements from 7 November 2024 to 30 June 2026 used $330. Because a 2025-26 return is due after 1 July 2026, the $364 unit is the one that applies to a late 2025-26 lodgment.
| How overdue the return is | Penalty units | Base penalty for an individual |
|---|---|---|
| 1 to 28 days overdue | 1 | $364 |
| 29 to 56 days overdue | 2 | $728 |
| 57 to 84 days overdue | 3 | $1,092 |
| 85 to 112 days overdue | 4 | $1,456 |
| 113 days or more overdue | 5 | $1,820 |
Penalty amounts derived from a penalty unit of $364 for infringements on or after 1 July 2026 (ATO, Penalty units, last updated 26 June 2026) and the base rate of one unit per 28 days to a maximum of five units (ATO, Failure to lodge on time penalty, last updated 22 June 2026). The penalty is not deductible. Penalty units are indexed periodically, so confirm the current value with the ATO before relying on a figure.
The failure to lodge penalty is capped. General interest charge is not. On a large tax bill the interest is the bigger number, which is why lodging late while owing money is the expensive combination.
Will the ATO actually penalise you for one late return?
Often not, and the ATO says so in its own words. It states that it generally does not apply penalties in isolated cases of late lodgment, and that it will warn you before it does. More usefully, it publishes a clear carve-out: it will generally not issue a failure to lodge penalty notice for a late-lodged tax return where the lodgment results in a refund or a nil result. Three exceptions apply, where the penalty was already applied before you lodged, where the unlodged document is a third-party data report, or where you are classified as a large withholder.
If a penalty does land, you can ask for it to be remitted, and the ATO expects the outstanding return to be lodged before you ask. It says each case is decided on its merits and publishes what it typically accepts and declines.
| Reasons the ATO says it would likely accept | Reasons it says it would likely decline |
|---|---|
| Severe illness affecting you, someone you were caring for, or your registered agent, where alternative arrangements were impractical | You were on holiday |
| You could not get information from a third party such as an employer, and can show you genuinely tried | You were busy with work commitments |
| Fire, flood, disaster or a declared state of emergency, including loss of records | A short-term, non-severe illness such as a cold |
| Financial abuse, coercive control, family or domestic violence, or other vulnerability affecting your ability to lodge | You did not receive a reminder from the ATO, or you still have not lodged |
Source: ATO, Failure to lodge on time penalty, last updated 22 June 2026. The ATO states there is no fixed list and that each case is reviewed on its merits, so these are guidance rather than rules.
There is also a safe harbour. If you engaged a registered tax or BAS agent, gave them all the relevant information in time to lodge by the due date, and the agent's failure to lodge was not reckless or an intentional disregard of the law, you are not liable for the failure to lodge penalty. You need evidence that you supplied the information, and if the safe harbour does not apply you can still ask for remission.
How does a registered tax agent extend the deadline?
By putting you inside a different lodgment program, not by asking for an extension on your behalf. Registered agents work to a concessional program with due dates that run well past 31 October, and the date that applies to you depends on your lodgment history and on the size of your last assessed liability. The catch is the entry condition: the ATO states that if you are using a registered tax agent, you need to engage them before 31 October.
| Lodgment due date | Who it applies to |
|---|---|
| 31 October 2026 | Agent clients with one or more prior year returns outstanding at 30 June 2026, and clients prosecuted for non-lodgment who were advised of this date |
| 31 January 2027 | Large and medium trusts (income over $10 million) that were taxable in the latest year lodged |
| 28 February 2027 | Large and medium trusts that were non-taxable in the latest year lodged, and new registrant large and medium trusts |
| 31 March 2027 | Individuals and trusts whose latest return produced a tax liability of $20,000 or more |
| 15 May 2027 | All remaining individuals and trusts, including new registrations |
| 5 June 2027 | Concession: returns otherwise due 15 May may be lodged by 5 June without penalty, if any payment owing is also made by then |
Source: ATO, Registered agent lodgment program, Due dates for tax returns by client type: individuals and trusts, last updated 1 July 2026. These dates are for the 2025-26 return and apply only to genuine clients of the agent.
Read the first row carefully, because it is the one that catches people. If you already have a prior year return outstanding at 30 June 2026, the program puts you back on 31 October 2026 regardless of which agent you engage. An agent is not a way to clear a backlog quietly; the backlog is what removes the concession.
Who has a different deadline?
Most working Australians are on 31 October, but several groups are not, and a few are on no fixed date at all. The table sets out the common cases.
| Situation | Deadline | Detail |
|---|---|---|
| You lodge your own return | 31 October 2026 | The ATO adds that where 31 October falls on a weekend the due date is the next business day. In 2026 that is Monday 2 November. |
| You are on the books of a registered tax agent before 31 October | 31 March 2027 or 15 May 2027 in most cases | The exact date depends on your lodgment history and your last assessed liability. See the agent program table below. |
| You have a prior year return still outstanding at 30 June 2026 | 31 October 2026 | An agent cannot move this one. The lodgment program puts overdue clients back on the 31 October date. |
| A person who died during the year (date of death return) | No fixed 31 October date | The date of death return covers 1 July to the date of death and must be lodged on the paper individual return, not through myTax or myGov. |
| You do not need to lodge at all | No lodgment due date | Send a non-lodgment advice instead, so the ATO stops issuing reminders. Some circumstances force a return anyway. |
Sources: ATO, Preparing your tax return (27 April 2026); ATO, Registered agent lodgment program, individuals and trusts (1 July 2026); ATO, Doing a final tax return for the deceased person (4 June 2026); ATO, Lodge a non-lodgment advice (27 April 2026).
What if you cannot pay the tax you owe?
Lodge on time anyway, then handle the payment separately. Lodging is what stops the failure to lodge clock; it is not what triggers the bill. The bill exists whether or not you lodge, and lodging late simply adds a penalty on top of interest you were going to pay regardless.
The payment dates are their own schedule. If you lodge your own return between 1 July and 31 October 2026 and it results in a tax bill, payment is due by 21 November 2026. If the assessment issues after 31 October, payment is due 21 days after the assessment issues. And the ATO is explicit that if you lodge late, the payment due date is still 21 November, with interest able to apply to any amount unpaid after that date. Note that 21 November 2026 is a Saturday, and the ATO's general due-date rule is that when a due date falls on a Saturday, Sunday or public holiday you can lodge or pay on the first business day after without incurring a penalty or general interest charge.
| How and when you lodged | Payment due |
|---|---|
| You lodged your own return between 1 July and 31 October 2026 and owe tax | 21 November 2026 |
| Your assessment issued after 31 October 2026 | 21 days after the assessment issued |
| You lodged your own return late | 21 November 2026, with interest able to apply on anything unpaid after that date |
| Agent client whose return was due 15 May 2027 and lodged up to 12 February 2027 | 21 March 2027 |
| Agent client whose return was due 15 May 2027 and lodged 13 February to 12 March 2027 | 21 April 2027 |
| Agent client whose return was due 15 May 2027 and lodged from 13 March 2027 | 5 June 2027 |
Sources: ATO, Preparing your tax return (27 April 2026) for the self-lodge payment dates; ATO, Registered agent lodgment program, individuals and trusts (1 July 2026) for the staggered agent payment dates.
Unpaid tax attracts general interest charge, which the ATO sets quarterly. For the July to September 2026 quarter the annual rate is 11.43%, a daily rate of 0.03131507%, and it compounds daily. That rate changes every quarter, so check the current figure before you assume it.
If you genuinely cannot pay, a payment plan is the sanctioned route. The ATO lets you break the debt into weekly, fortnightly or monthly instalments over the shortest practical period, and publishes an online payment plan estimator that works out an upfront amount, a suggested instalment and an estimate of the interest. Two conditions matter. Interest keeps accruing on a payment plan and compounds daily, so a longer plan is a more expensive plan. And you must keep lodging and paying everything else on time, or the plan can default and the whole balance becomes payable at once. Income tax and activity statement debts also need separate plans.
What if you do not need to lodge at all?
Then tell the ATO, using a non-lodgment advice, so the reminders stop. The ATO says you usually do not need to lodge where your income is under the $18,200 tax-free threshold and no tax was withheld from it. You can lodge a non-lodgment advice online through myGov or on the paper form, for income years back to 2000, and you can also tell the ATO you will not need to lodge in future years.
Several circumstances override that, and they catch a lot of people who assumed a low income meant no obligation:
- Tax of $1 or more was withheld from income under the tax-free threshold. You need to lodge to get it back.
- You are a foreign resident with $1 or more of Australian taxable income. You must lodge.
- You had an active ABN during the year, reported PAYG withholding, or had PAYG instalments. A non-lodgment advice cannot even be completed; a return is required, possibly a nil return.
- You live overseas and hold a HELP, VET Student Loan or Australian Apprenticeship Support Loan debt. Worldwide income must be reported.
- You were a liable or recipient parent under a child support assessment, unless you received government benefits for the entire year and your income was less than $29,842.
Source: ATO, Lodge a non-lodgment advice, last updated 27 April 2026.
If you are unsure whether you will owe anything, put a figure on it before the deadline with the tax refund calculator, and check the withholding side of the story in the guide to PAYG withholding.
Frequently asked questions
Sources
All dates, rates and penalty figures verified against the named documents. Last verified 5 August 2026.
- ATO, Preparing your tax return, last updated 27 April 2026. Source for the 31 October self-lodge due date, the weekend rule, the requirement to engage a registered tax agent before 31 October, the 21 November payment date, and the position where you lodge late.
- ATO, Failure to lodge on time penalty, last updated 22 June 2026. Source for the base penalty of one penalty unit per 28 days to a maximum of 5 units, the withholder and significant global entity multipliers, the warning before a penalty is applied, the refund and nil-result carve-out, the remission guidance, and the registered agent safe harbour.
- ATO, Penalty units, last updated 26 June 2026. Source for the penalty unit value of $364 for infringements on or after 1 July 2026, and $330 for 7 November 2024 to 30 June 2026.
- ATO, Registered agent lodgment program, Due dates for tax returns by client type: individuals and trusts, last updated 1 July 2026. Source for the 31 October 2026, 31 January 2027, 28 February 2027, 31 March 2027 and 15 May 2027 program dates, the 5 June 2027 concession, and the staggered payment dates of 21 March, 21 April and 5 June 2027.
- ATO, General interest charge (GIC) rates, last updated 5 June 2026. Source for the July to September 2026 rate of 11.43% a year and a daily rate of 0.03131507%, and for the fact that GIC is set quarterly.
- ATO, Payment plans, last updated 24 February 2026. Source for instalment frequency, the compounding of GIC on a plan, the requirement to keep other obligations current, separate plans per account, and the online payment plan estimator.
- ATO, Due dates by month: November, last updated 23 July 2026. Source for 21 November as the payment due date if you lodge your own tax return.
- ATO, Due dates for lodging and paying (business due-dates guidance), last updated 2 March 2023. Source for the rule that a due date falling on a Saturday, Sunday or public holiday may be met on the first business day after without incurring a penalty or general interest charge. The equivalent weekend rule for individual lodgment is stated separately on Preparing your tax return.
- ATO, Lodge a non-lodgment advice, last updated 27 April 2026. Source for when a return is not required and the circumstances that override that, including the $29,842 child support figure.
- ATO, Doing a final tax return for the deceased person, last updated 4 June 2026. Source for the date of death return period and the paper-only lodgment requirement.
Penalty units are indexed periodically and general interest charge is reset every quarter. Both figures on this page carry the date they were verified. pay-calculator.au is not a registered tax agent and nothing here is personal advice.