diff --git a/app/controllers/reports/annual_reports_controller.rb b/app/controllers/reports/annual_reports_controller.rb
index 76bc4aff23..0323e41740 100644
--- a/app/controllers/reports/annual_reports_controller.rb
+++ b/app/controllers/reports/annual_reports_controller.rb
@@ -9,8 +9,6 @@ def index
     @actual_year = Time.current.year
 
     @years = (foundation_year...@actual_year).to_a
-
-    @month_remaining_to_report = 12 - Time.current.month
   end
 
   def show
diff --git a/app/helpers/reports/annual_reports_helper.rb b/app/helpers/reports/annual_reports_helper.rb
new file mode 100644
index 0000000000..23403c4842
--- /dev/null
+++ b/app/helpers/reports/annual_reports_helper.rb
@@ -0,0 +1,7 @@
+module Reports
+  module AnnualReportsHelper
+    def available_date
+      (Date.current + 1.year).beginning_of_year.strftime("%B%e, %Y")
+    end
+  end
+end
diff --git a/app/views/reports/annual_reports/index.html.erb b/app/views/reports/annual_reports/index.html.erb
index fbfffdfdb3..176ae93bda 100644
--- a/app/views/reports/annual_reports/index.html.erb
+++ b/app/views/reports/annual_reports/index.html.erb
@@ -25,7 +25,7 @@
     <div class="row">
       <div class="col-md-12 mb-2">
         <h5 class="mb-1">Reports are available at the end of every year.</h5>
-        <span class="text-muted"> <%= "#{@actual_year} (available in #{pluralize(@month_remaining_to_report, 'month')})" %> </span>
+        <span class="text-muted"> <%= "#{@actual_year} (available on #{available_date})" %> </span>
       </div>
       <div class="col-md-12">
         <div class="card card-primary">
diff --git a/spec/helpers/reports/annual_reports_helper_spec.rb b/spec/helpers/reports/annual_reports_helper_spec.rb
new file mode 100644
index 0000000000..4ce977825f
--- /dev/null
+++ b/spec/helpers/reports/annual_reports_helper_spec.rb
@@ -0,0 +1,21 @@
+RSpec.describe Reports::AnnualReportsHelper, type: :helper do
+  describe "#available_date" do
+    it "returns the first day of the following year when the current date is the first day of a given year" do
+      travel_to Time.zone.local(2026, 0o1, 0o1)
+
+      expect(helper.available_date).to eq("January 1, 2027")
+    end
+
+    it "returns the first day of the following year when the current date is the last day of a given year" do
+      travel_to Time.zone.local(2026, 12, 31)
+
+      expect(helper.available_date).to eq("January 1, 2027")
+    end
+
+    it "returns the first day of the following year" do
+      travel_to Time.zone.local(2026, 0o4, 15)
+
+      expect(helper.available_date).to eq("January 1, 2027")
+    end
+  end
+end
diff --git a/spec/requests/reports/annual_reports_requests_spec.rb b/spec/requests/reports/annual_reports_requests_spec.rb
index c6229428b5..94b4c6fc02 100644
--- a/spec/requests/reports/annual_reports_requests_spec.rb
+++ b/spec/requests/reports/annual_reports_requests_spec.rb
@@ -17,6 +17,14 @@
         get reports_annual_reports_path(default_params)
         expect(response).to have_http_status(:success)
       end
+
+      it "displays the first day of the following year as the date when the report will be available" do
+        travel_to Time.zone.local(2026, 12, 31)
+
+        get reports_annual_reports_path(default_params)
+
+        expect(response.body).to include("available on January 1, 2027")
+      end
     end
 
     describe "GET /show" do