Ireland Tax & Filing Deadlines

Annual Corporation Tax return for Irish companies, filed via ROS within 9 months of accounting period end (specifically the 23rd of the ninth month for ROS filers). The return is due nine months after the accounting period ends, and the balance of tax is due on the same day. Companies must file and pay through ROS under mandatory e-filing, so the 21st day applies only to the rare filer who is not on ROS.

Annual return filed with the Companies Registration Office confirming company details and accompanied by financial statements. Mandatory for every Irish company regardless of trading activity. The annual return confirms the directors, secretary, share capital and registered office as at the company's ARD. It is separate from the corporation tax return filed with Revenue, and a company with no trading activity must still file it each year.

Standard VAT return covering 2-month periods (Jan-Feb, Mar-Apr, May-Jun, etc.), filed and paid via ROS by the 23rd of the month following the period end (the 19th is the paper deadline). The standard period starts in January, March, May, July, September and November. Revenue can authorise less frequent returns for small liabilities: four-monthly where the annual VAT liability is between €3,001 and €14,400 and six-monthly where it is between €1 and €3,000. A business in a constant repayment position may ask for monthly returns.

Advance Corporation Tax payment due one month before company year-end (specifically the 23rd of that month for ROS users). 90% of current year liability or 100% of prior year for small companies. Small companies pay once, 31 days before the end of the accounting period and no later than the 23rd of that month. The company pays either 90 per cent of its final liability for the current period or 100 per cent of the liability for the previous period.

Annual income tax return for Irish self-employed people, company directors, and individuals with non-PAYE income. Filed via ROS by 31 October each year (extended to mid-November for ROS pay-and-file). A return filed on or before 31 August 2026 lets Revenue calculate the tax for the filer. A later filer works out the tax and the preliminary tax for the next year personally. Also due on the same date is the preliminary income tax for 2026.

Monthly PAYE/PRSI/USC remittance under PAYE Modernisation. Revenue calculates the liability from your real-time payroll submissions; you confirm and pay by the 14th (paper) or 23rd (ROS) of the following month. Employers submit payroll information to Revenue on or before each pay date. Revenue then issues a monthly statement showing the amount due for income tax, PRSI and USC, and the employer pays that statement. The older P30 form no longer exists, so there is nothing to file at month end apart from the payment itself.

Annual VAT summary listing total supplies and acquisitions by VAT rate. Due by the 23rd of the month after the month in which the accounting period ends, so it follows the accounting period and not the calendar year.

Relevant Contracts Tax monthly return for principal contractors in construction, forestry and meat processing. Filed and paid by the 23rd of the month following the period. RCT is a withholding tax on payments from principal contractors to subcontractors in construction, forestry and meat processing. The sectors include some haulage for hire. Revenue's page says all RCT compliance, filing and payments are conducted online through ROS.