How to work out how long to keep a tax record
- Choose the country. Pick the country whose tax authority the record is for — the one you file returns in.
- Choose the document. Tax return, receipts behind it, payslips, bank statements, business records and so on. Documents with no official rule are marked.
- Enter the year or date. Most rules count from the tax year or from the day you filed. The tool asks for whichever this rule needs.
- Read the date and the exceptions. You get the keep-until date, the rule in plain words, the cases where you must keep it longer, and the official source. Add a calendar reminder if you like.
What it does
- 13 countries: US, UK, Canada, Australia, Germany, France, Spain, Italy, Netherlands, Ireland, New Zealand, Japan and Mexico
- Tax returns, receipts, payslips, bank statements, business records, payroll, property, medical records and purchase receipts
- Gives the actual keep-until date, worked out from the way each rule counts — from filing, from the end of the tax year, or from a deadline
- Lists the exceptions that make you keep things longer (under-reported income, late returns, appeals)
- Says plainly when there is no official rule, instead of inventing one
- Links every answer to the official page and the date we checked it; add a “shred it” reminder to your calendar
How long to keep tax records, by country
The short answer for each country, from each tax authority’s own page (checked 5 October 2026). Use the calculator above for the exact date and the exceptions.
| Country | Personal tax records | Business records |
|---|---|---|
| United States (IRS) | 3 years from filing (6 if you left out over 25 % of income; 7 for worthless securities or bad debts) | 3 years from filing |
| United Kingdom (HMRC) | 22 months after the end of the tax year (5 April) | 5 years after the 31 January deadline |
| Canada (CRA) | 6 years from the end of the tax year | 6 years from the end of the tax year |
| Australia (ATO) | 5 years from lodging your return | 5 years from the record or transaction |
| Germany (§ 147 AO) | No general duty for private people | Books 10 years, invoices and vouchers 8 years |
| France | Until the end of the 3rd year after the tax year | Accounting records 10 years |
| Spain | 4 years after the filing period ends | Invoices 4 years, books 6 years |
| Italy | Until 31 December of the 5th year after filing | — |
| Netherlands | No legal duty; 5 years advised | 7 years |
| Ireland (Revenue) | 6 years from the transaction | 6 years from the transaction |
| New Zealand (IRD) | — | 7 tax years |
| Japan (NTA) | — | Books 7 years, receipts and invoices 5 years |
| Mexico (CFF art. 30) | 5 years from filing | 5 years from filing |
Why the dates differ: what each rule counts from
Retention rules follow how long the tax office can still question a return. The US counts 3 years from the day you filed (a return filed early counts as filed on the due date, 15 April). The UK counts from the end of the tax year on 5 April, or from the 31 January filing deadline if you’re self-employed. Canada counts from the end of the tax year, Australia from the day you lodged, Germany from the end of the calendar year the record was made. The calculator does this arithmetic for you.
When you must keep records longer
- You under-reported income or filed late — the clock runs longer or restarts.
- You’re in an audit, objection or appeal — keep everything until it’s resolved.
- Property and investments — keep the purchase records until the period after you sell them.
- Records the tax rules don’t cover — insurance, pensions, warranties — may need keeping for other reasons.
Keep them on your iPhone instead of in a box
Where your tax authority accepts electronic records, you can scan paper ones with your iPhone (Notes or Files → Scan Documents) and keep them as PDFs — see how to scan documents on iPhone. Our guide to what documents to keep and for how long covers the household papers beyond tax, and organizing tax documents year-round shows a simple system. To turn photos of receipts into a single PDF, see how to turn photos into a PDF on iPhone.
Where Paperlock fits
Paperlock, our iPhone app, keeps scanned receipts and tax papers in a Face ID-locked vault, reads what each one is, who it’s from, the date and the amount, and finds it when you ask — “show me last year’s property tax bill”. It doesn’t tell you when to shred; that’s what this calculator is for.