The self-employed tax calendar: what you pay, when, and how

One of the hardest things when you start working on your own isn't how much you pay, but when. Taxes and contributions follow a calendar, and missing a date costs surcharges. Here we lay out a unipersonal's year: what you pay each month, what once a year, how your RUT affects it, and the ways to pay. (Note: the exact dates change every year and by RUT — always check the official DGI table.)

Two rhythms: monthly and annual

Your tax year has two beats. A monthly one: every month you pay contributions and, if you're in the general régime, tax advances. And an annual one: once a year you file the return and settle whatever's left. What applies to you in each depends on your régime (Monotributo, IRAE or IRPF).

The monthly part

Every month there's movement. With the BPS you pay your social-security contributions (and FONASA, if applicable); the BPS generates a monthly invoice. With the DGI, if you're in the general régime, you pay VAT and IRAE advances — payments on account of the year's tax. If you're a monotributista, instead, it all boils down to a single monthly fee (more on this below).

The annual part: the tax return

Once a year you do the year's reckoning: the sworn return (declaración jurada). Those who pay IRAE file it at their year-end; those who pay IRPF and IVA servicios personales have an annual window to do it. The good part: the balance isn't paid all at once — it can be split into instalments. The DGI puts it like this:

The annual balance can be paid in parts, not all at once:

«Los contribuyentes del IRPF y del IASS, podrán efectuar el pago del saldo del ejercicio correspondiente al 31 de diciembre de 2025 en 5 cuotas iguales de acuerdo al siguiente cuadro de vencimientos.»

In English: IRPF and IASS taxpayers may pay the balance of the year ending December 31, 2025 in 5 equal instalments according to the following deadline table.

For IRPF and IVA servicios personales, the DGI sets an annual filing window each year (for example, June 29 to August 31 for the prior year), and it's the same for everyone, regardless of the RUT digit.

The dates depend on your RUT

There isn't a single date for everyone. Each year the DGI publishes a general deadline table, staggered by the last digit of the RUT (and by taxpayer group, CEDE or NO CEDE). So the golden rule is: don't go by what an acquaintance paid — find your row in this year's table.

Monotributo: the simplest

If you're a monotributista, your calendar is the easiest of all: a single fixed monthly fee, paid to the BPS — not to the DGI. No advances and no annual tax return. The DGI states it expressly:

The monotributista pays a single fee, and to the BPS:

«Los contribuyentes comprendidos en el Monotributo no efectúan pagos a la Dirección General Impositiva. El organismo recaudador de este impuesto es el Banco de Previsión Social.»

In English: Monotributo taxpayers do not make payments to the Dirección General Impositiva. The collecting body for this tax is the Banco de Previsión Social.

How to pay

There are several ways. The most common is to pay at the collection networks (Abitab, Redpagos) with the payment slip, or online (electronic payment and direct debit). As a simple rule: social-security obligations are paid at the BPS, and taxes at the DGI or its authorized networks. Monotributo, being collected by the BPS, is paid through the BPS.

A self-employed year, in broad strokes

Don't miss a deadline

Paying late generates fines and surcharges that pile up on their own — the costliest and most avoidable mistake. That's why a personalized calendar, with your dates by régime and RUT, is worth gold. It's exactly what Tributo does: it builds your year's calendar and reminds you before each deadline.

In short: a unipersonal's year has a monthly rhythm (contributions and advances, or the Monotributo fee) and an annual one (the tax return, with the balance in instalments). The exact dates come from the DGI table, by your RUT. Keep your calendar clear and you won't overpay. Want yours, made to measure? Tributo builds it. And always verify the dates with the DGI and BPS.