All Irish Tax Dates 2025 (175)

First day of the tax year. Employment Detail Summary for 2025 and Income Tax Return Form 12 now available. This marks the start of the new tax year for PAYE employees and selfassessed taxpayers. From this date, new tax credits, bands and reliefs apply, and it sets the period for calculating Income Tax, USC and PRSI.

Start of phased Local Property Tax payments for the year. Local Property Tax (LPT) is an annual self assessed tax on the market value of Irish residential property. These dates typically relate to the start of phased payments, deadlines to pay in full or confirm your payment method, and valuation or renewal dates for properties coming into charge.

Deadline to pay Local Property Tax in full or set up Single Debit Authority payment. Local Property Tax (LPT) is an annual self assessed tax on the market value of Irish residential property. These dates typically relate to the start of phased payments, deadlines to pay in full or confirm your payment method, and valuation or renewal dates for properties coming into charge.

Monthly filing and payment for December 2025. Quarterly payment for October-December 2025. (Extended to 23rd for ROS online users). This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for December 2025. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for December 2025. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Start of monthly Local Property Tax direct debit payments. Preliminary End of Year Statement available for PAYE employees Local Property Tax (LPT) is an annual self assessed tax on the market value of Irish residential property. These dates typically relate to the start of phased payments, deadlines to pay in full or confirm your payment method, and valuation or renewal dates for properties coming into charge.

Monthly VAT return and payment for December (if your accounting period ends in December). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Bi-monthly VAT return and payment for November-December 2025 (if your accounting period ends between 1 Nov-31 Dec). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Bi-annual VAT return and payment for July-December 2025 (if your accounting period ends between 1 Jul-31 Dec). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

4-monthly VAT return and payment for September-December 2025 (if your accounting period ends between 1 Sep-31 Dec). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bimonthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for January-December (if your accounting period ends in December). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-28 February 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-30 April 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-30 April 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for December 2025. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Relevant Contracts Tax quarterly return and payment for October-December 2025. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-30 April 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Payment due on capital gains from 1-31 December 2025. At this date, Capital Gains Tax (CGT) is payable on gains realised in the period specified. For individuals, gains in December are usually due by 31 January of the following year, while gains from 1 January to 30 November are generally due by mid December. You should calculate your net gains for the period (after allowable costs, losses and the annual €1,270 exemption, if available) and pay any CGT due via ROS or MyAccount.

One-Stop Shop VAT return and payment for October-December 2025. This relates to cross border e-commerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Import One-Stop Shop VAT return and payment for December 2025. This relates to cross border e-commerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for January 2026 (Extended to 23rd for ROS online users). This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for January 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for January 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Annual Professional Services Withholding Tax return (Form F35) for year ending 31 December 2025. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for January (if your accounting period ends in January.) This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for February-January (if your accounting period ends in January). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-31 March 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-31 May 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-31 May 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for January 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

SARP (Special Assignee Relief Programme) Employer Return for year ending 31 December 2025. For employees claiming Special Assignee Relief Programme (SARP), employers must submit the relevant SARP employer return to Revenue by this date. This helps ensure the relief is correctly operated through payroll and on the employee's year end tax position.

Third-party information returns for accounting periods ending 1-31 May 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Import One-Stop Shop VAT return and payment for January 2026. This relates to cross border e-commerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for February 2026 (Extended to 23rd for ROS online users). This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for February 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for February 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for February (if your accounting period ends in February). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Bi-monthly VAT return and payment for January-February 2026 (if your accounting period ends between 1 Jan-28 Feb) This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for March-February (if your accounting period ends in February) This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Local Property Tax Single Debit Authority payment deducted from your bank account. Local Property Tax (LPT) is an annual self assessed tax on the market value of Irish residential property. These dates typically relate to the start of phased payments, deadlines to pay in full or confirm your payment method, and valuation or renewal dates for properties coming into charge.

Preliminary Corporation Tax for accounting periods ending 1-30 April 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-30 June 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-30 June 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for February 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-30 June 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Deadline for Form ESA (Employer's Share Awards Return) for 2025. These are employer reporting deadlines for various employee share schemes (e.g. share awards, stock options, KEEP options, profit sharing schemes). Employers must file the relevant forms with Revenue detailing awards, exercises and other taxable events arising in the prior year.

Deadline for Form RSS1 (Share Options and Other Rights Return) for 2025. These are employer reporting deadlines for various employee share schemes (e.g. share awards, stock options, KEEP options, profit sharing schemes). Employers must file the relevant forms with Revenue detailing awards, exercises and other taxable events arising in the prior year.

Deadline for Form KEEP1 (Key Employee Engagement Programme Return) for 2025. These are employer reporting deadlines for various employee share schemes (e.g. share awards, stock options, KEEP options, profit sharing schemes). Employers must file the relevant forms with Revenue detailing awards, exercises and other taxable events arising in the prior year.

Deadline for Form ESS1 (Approved Profit Sharing Scheme Trustees Return) for 2025. These are employer reporting deadlines for various employee share schemes (e.g. share awards, stock options, KEEP options, profit sharing schemes). Employers must file the relevant forms with Revenue detailing awards, exercises and other taxable events arising in the prior year.

Deadline for Form SRSO1 (Savings Related Share Option Scheme Return) for 2025. These are employer reporting deadlines for various employee share schemes (e.g. share awards, stock options, KEEP options, profit sharing schemes). Employers must file the relevant forms with Revenue detailing awards, exercises and other taxable events arising in the prior year.

Deadline for Form ESOT1 (Employee Share Ownership Trust Return) for 2025. These are employer reporting deadlines for various employee share schemes (e.g. share awards, stock options, KEEP options, profit sharing schemes). Employers must file the relevant forms with Revenue detailing awards, exercises and other taxable events arising in the prior year.

Deadline for claiming Separate Assessment for 2026. This date relates to an Income Tax compliance or reporting obligation. Where in doubt, it is advisable to review your Revenue record via ROS/MyAccount or speak with a tax adviser to confirm whether the deadline applies to you.

Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2026. This date relates to an Income Tax compliance or reporting obligation. Where in doubt, it is advisable to review your Revenue record via ROS/MyAccount or speak with a tax adviser to confirm whether the deadline applies to you.

Import One-Stop Shop VAT return and payment for February 2026. This relates to crossborder ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for March 2026. Quarterly payment for January-March 2026. (Extended to 23rd for ROS online users) This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for March 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for March 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for March (if your accounting period ends in March). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, biannual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for April-March (if your accounting period ends in March). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bimonthly, 4monthly, biannual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-31 May 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-31 July 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-31 July 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for March 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Relevant Contracts Tax quarterly return and payment for January-March 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-31 July 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

One-Stop Shop VAT return and payment for January-March 2026. This relates to crossborder ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Import One-Stop Shop VAT return and payment for March 2026 This relates to cross border ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for April 2026 (Extended to 23rd for ROS online users). This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for April 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for April 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for April (if your accounting period ends in April). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Bi-monthly VAT return and payment for March-April 2026 (if your accounting period ends between 1 Mar-30 Apr). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

4-monthly VAT return and payment for January-April 2026 (if your accounting period ends between 1 Jan-30 Apr). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for May-April (if your accounting period ends in April). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-30 June 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-31 August 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-31 August 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for April 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-31 August 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Import One-Stop Shop VAT return and payment for April 2026 This relates to cross-border e-commerce supplies reported through the One-Stop Shop (OSS) or Import One-Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for May 2026 (Extended to 23rd for ROS online users). This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for May 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for May 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for May (if your accounting period ends in May). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bimonthly, 4 monthly, biannual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for June-May (if your accounting period ends in May). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-31 July 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-30 September 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-30 September 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for May 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-30 September 2025 Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Import One-Stop Shop VAT return and payment for May 2026. This relates to cross border ecommerce supplies reported through the One.Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for June 2026. Quarterly payment for April-June 2026. (Extended to 23rd for ROS online users) This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for June 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for June 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for June (if your accounting period ends in June). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Bi-monthly VAT return and payment for May-June 2026 (if your accounting period ends between 1 May-30 Jun). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Bi-annual VAT return and payment for January-June 2026 (if your accounting period ends between 1 Jan-30 Jun). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for July-June (if your accounting period ends in June) This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-31 August 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-31 October 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-31 October 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for June 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Relevant Contracts Tax quarterly return and payment for April-June 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-31 October 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

One-Stop Shop VAT return and payment for April-June 2026. This relates to cross-border e-commerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Import One-Stop Shop VAT return and payment for June 2026. This relates to cross border ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for July 2026 (Extended to 23rd for ROS online users). This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for July 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for July 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for July (if your accounting period ends in July). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for August-July (if your accounting period ends in July). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-30 September 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-30 November 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-30 November 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for July 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-30 November 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Import One-Stop Shop VAT return and payment for July 2026. This relates to cross border ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for August 2026 (Extended to 23rd for ROS online users). This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for August 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for August 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for August (if your accounting period ends in August). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Bi-monthly VAT return and payment for July-August 2026 (if your accounting period ends between 1 Jul-31 Aug). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

4-monthly VAT return and payment for May-August 2026 (if your accounting period ends between 1 May-31 Aug). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for September-August (if your accounting period ends in August). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-31 October 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-31 December 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-31 December 2025 Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for August 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-31 December 2025. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Import One-Stop Shop VAT return and payment for August 2026. This relates to cross border ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Monthly filing and payment for September 2026. Quarterly payment for July-September 2026. (Extended to 23rd for ROS online users) This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for September 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for September 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for September (if your accounting period ends in September). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for October-September (if your accounting period ends in September) This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-30 November 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-31 January 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-31 January 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for September 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Relevant Contracts Tax quarterly return and payment for July-September 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-31 January 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Preliminary Income Tax payment for 2026. Preliminary tax is an advance payment towards your Income Tax, PRSI and USC for the current year. You can usually meet the requirement by paying 90% of the current year's liability, 100% of the previous year's liability or 105% of the liability from the year before last via direct debit. Choosing the right option helps to avoid interest on underpaid tax.

Pay balance of your 2025 Income Tax liability. Any remaining balance of Income Tax, USC and PRSI for the prior year must be paid by this date. Interest will apply to underpayments after the deadline, so it is important to reconcile your position in advance.

Submit your Income Tax return for 2025. This is the standard filing deadline for Form 11 for self assessed taxpayers (self employed individuals, landlords, certain directors and others). ROS filers often benefit from an extended online filing deadline announced by Revenue each year D153.

One-Stop Shop VAT return and payment for July-September 2026. This relates to cross border ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Import One-Stop Shop VAT return and payment for September 2026. This relates to cross border ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Submit your Capital Gains Tax return for 2025. In addition to the payment deadlines during the year, a CGT return must be filed with Revenue, typically as part of your Income Tax return (Form 11) for the relevant year. This ensures all disposals and losses are properly reported and matched against payments already made.

Return and payment for gifts/inheritances with valuation dates between 1 Sep 2025 - 31 Aug 2026. Capital Acquisitions Tax (CAT) applies to taxable gifts and inheritances above the relevant thresholds. These dates typically relate to filing Form IT38 and paying any CAT due for benefits within the relevant valuation date period. Beneficiaries should check which threshold group they fall into (Group A/B/C), consider any reliefs (e.g. Agricultural or Business Relief) and ensure both the return and payment are made by the due date to avoid interest and surcharges.

Monthly filing and payment for October 2026 (Extended to 23rd for ROS online users). This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for October 2026. Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for October 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Monthly VAT return and payment for October (if your accounting period ends in October). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Bi-monthly VAT return and payment for September-October 2026 (if your accounting period ends between 1 Sep-31 Oct). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for November-October (if your accounting period ends in October). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi monthly, 4 monthly, bi annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-31 December 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-28 February 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-28 February 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for October 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-28 February 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Import One-Stop Shop VAT return and payment for October 2026. This relates to cross border e commerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.

Deadline to declare property valuation for properties becoming liable for Local Property Tax in 2026 Local Property Tax (LPT) is an annual self assessed tax on the market value of Irish residential property. These dates typically relate to the start of phased payments, deadlines to pay in full or confirm your payment method, and valuation or renewal dates for properties coming into charge.

Monthly filing and payment for November 2026 (Extended to 23rd for ROS online users. This is the standard monthly (and, where relevant, quarterly) PAYE/PRSI/USC/LPT filing and payment deadline for employers. Returns are made via ROS/MyAccount and cover payroll taxes withheld from employees. Where you file and pay electronically via ROS, Revenue typically extend the payment date to the 23rd of the month. Employers should ensure payroll is fully reconciled, submissions have been made for all pay runs in the period and that any Local Property Tax (LPT) deductions from payroll are correctly reflected.

Dividend Withholding Tax return and payment for November 2026 Dividend Withholding Tax (DWT) returns relate to tax withheld by Irish companies and certain intermediaries on dividend payments to shareholders. The monthly DWT return summarises total dividends paid and tax withheld for the period. Companies and qualifying intermediaries must ensure accurate reporting of shareholder details and apply the correct exemptions or reduced rates where applicable.

Professional Services Withholding Tax (Form F30) return and payment for November 2026. Professional Services Withholding Tax (PSWT) applies where accountable persons (mainly Government bodies and health sector entities) withhold tax from payments to certain service providers. Monthly F30 returns summarise payments and tax withheld.

Payment due on capital gains from 1 Jan - 30 Nov 2026. At this date, Capital Gains Tax (CGT) is payable on gains realised in the period specified. For individuals, gains in December are usually due by 31 January of the following year, while gains from 1 January to 30 November are generally due by mid-December. You should calculate your net gains for the period (after allowable costs, losses and the annual €1,270 exemption, if available) and pay any CGT due via ROS or MyAccount.

Monthly VAT return and payment for November (if your accounting period ends in November). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi-monthly, 4-monthly, bi-annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Annual VAT return and payment for December-November (if your accounting period ends in November). This is the due date for filing the VAT 3 return and paying any VAT due for the period shown. Depending on your VAT filing frequency, this may be a monthly, bi-monthly, 4-monthly, bi-annual or annual return. If you are a ROS filer and pay electronically, Revenue generally allow an extension to the 23rd of the month.

Preliminary Corporation Tax for accounting periods ending 1-31 January 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Corporation Tax returns for accounting periods ending 1-31 March 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Pay balance of Corporation Tax for accounting periods ending 1-31 March 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Relevant Contracts Tax monthly return and payment for November 2026. Relevant Contracts Tax (RCT) applies mainly to payments by principal contractors to subcontractors in the construction, forestry and meat processing sectors. Monthly and, where applicable, quarterly RCT returns summarise payments notified to Revenue and any tax deducted. Principal contractors should ensure all contracts and payments have been correctly reported through ROS and that any liabilities are paid by the due date.

Third-party information returns for accounting periods ending 1-31 March 2026. Corporation Tax deadlines typically relate to preliminary tax payments, the filing of CT1 returns and payment of any balance due for an accounting period. The precise due date can vary depending on whether the company is a 'small company' or 'large company' and whether you file and pay via ROS. Companies should ensure that accounts are finalised, all adjustments (capital allowances, loss relief, group relief etc.) have been considered and that payments are made electronically on time to avoid interest and surcharges.

Last day of the tax year. This is the final day of the tax year. Income, reliefs and expenses incurred up to this date will be included in your tax calculations for the year. After this point, you can begin to prepare your return and check for overpaid tax or additional liabilities.

Import One-Stop Shop VAT return and payment for November 2026. This relates to cross border ecommerce supplies reported through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) systems. The OSS/IOSS return aggregates your B2C supplies across EU member states so that VAT can be accounted for in a single filing. Ensure that all relevant distance sales and digital supplies are captured in the OSS/IOSS figures and that exchange rates, if applicable, are applied consistently.