Key Dates Calendar
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This regular feature includes key tax dates for individuals and companies in relation to filing and other obligations. Updates include those as published by the Office of the Revenue Commissioners. Readers may wish to refer to www.revenue.ie for further details.
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Disclaimer: The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues. The Irish Tax Institute wishes to acknowledge the re-use of material from the Office of the Revenue Commissioners © Office of the Revenue Commissioners.
Date |
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14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for February 2026 (payment date is extended to 23rd for ROS users who file and pay online) |
14 | Return and payment of Dividend Withholding Tax (DWT) for February 2026 |
19 | Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the VAT accounting period ends in February |
19 | Bi-Monthly VAT 3 return and payment (if due) for period January/February 2026 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 28 February |
19 | Annual VAT 3 return and payment (if due) for the period March – February together with a Return of Trading Details where the VAT accounting period ends in February |
20 | Deduction date for Annual Debit Instruction payment for LPT |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 June 2025 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return |
23 | Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 30 June 2025 |
23 | Loans advanced to participators in a close company in the year ended on 30 June 2025 may need to be repaid by 23 March 2026 to avoid the assessment (on the company) of income tax thereon |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 March 2025 year-ends, this should extend the iXBRL deadline to 23 March 2026 |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for February 2026 |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for February 2026 |
31 | CbC reporting notifications relating to the fiscal year ending on 31 March 2026 must be made to Revenue (where necessary) no later than 31 March 2026, via ROS |
31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 March 2025 must be filed with Revenue (where necessary) no later than 31 March 2026 |
31 | Latest date for payment of dividends for the period ended on 30 September 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 30 June 2025 |
31 | Applications for extension or renewal of opinions/confirmations issued by the Revenue in 2020 must be made by this date |
31 | Due date for submission of Form ESA – Return of information of Employer’s Share Awards for 2025 |
31 | Due date for submission of Form RSS1 – Return of Share Options and other Rights for 2025 |
31 | Due date for submission of Form KEEP1 – Return of information of the Key Employee Engagement Programme for 2025 |
31 | Due date for submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2025 |
31 | Due date for submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2025 |
31 | Due date for submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2025 |
31 | Deadline for claiming Separate Assessment for 2026 |
31 | Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2026 |
31 | VAT IOSS Monthly filing and payment due for period February 2026 |
Date |
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For RZLT purposes landowners may make a submission between 1 February 2026 and 1 April 2026 to a local authority requesting the rezoning of land that is included in the 2026 revised map published 31 January 2026. A landowner who makes such a rezoning request can claim an exemption from RZLT in 2026 where certain conditions are met (this applies even if a request to change the zoning of the same land has been made previously) | |
1 | Due date for submissions to local authority for RZLT 2027 revised map |
7 | Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly ‘client lists’ in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 31 March are due on 7 April |
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): |
– Monthly return and payment for March 2026 (payment date is extended to 23rd for ROS users who file and pay online) | |
– Quarterly return and payment for January – March 2026 (23rd for ROS users who file and pay online | |
14 | Return and payment of Dividend Withholding Tax (DWT) for distributions made in March 2026 |
19 | Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the VAT accounting period ends in March |
19 | Annual VAT 3 return and payment (if due) for the period April – March together with a Return of Trading Details where the VAT accounting period ends in March |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 May 2026. If this is paid using ROS, this date is extended to 23 April 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 October 2026. If this is paid using ROS, this date is extended to 23 April 2026 |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for March 2026 |
23 | RCT quarterly return and payment (if due) for period January – March 2026 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 July 2025 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for March 2026 |
23 | Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 July 2025 |
23 | Loans advanced to participators in a close company in the year ended on 31 July 2025 may need to be repaid by 23 April 2026 to avoid the assessment (on the company) of income tax thereon |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 April 2025 year-ends, this should extend the iXBRL deadline to 23 April 2026 |
30 | OSS VAT return and payment (if due) for the period January – March 2026 |
30 | VAT IOSS Monthly Return and payment due for period March 2026 |
30 | EU Cross-Border Payments Reporting requires Payment Service Providers to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provided services in the period January to March 2026 |
30 | Due date for submission to Revenue of returns of debit and credit card transactions (by merchant acquirers) for the year 2025 |
30 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 July 2025 |
30 | Latest date for payment of dividends for the period ended on 31 October 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
30 | CbC reporting notifications relating to the fiscal year ending on 30 April 2026 must be made to Revenue (where necessary) no later than 30 April 2026, via ROS |
30 | CbC reports/equivalent CbC reports for the fiscal year ended on 30 April 2025 must be filed with Revenue (where necessary) no later than 30 April 2026 |
Date |
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1 | Carbon tax increase on fuels (other than auto fuels) | ||
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for April 2026 (payment date is extended to 23rd for ROS users who file and pay online) | ||
14 | Return and payment of Dividend Withholding Tax (DWT)for distributions made in April 2026 | ||
19 | Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the VAT accounting period ends in April | ||
19 | Bi-Monthly VAT 3 return and payment for period March – April 2026 together with the Return of Trading Details where the VAT accounting period ends between 1 March and 30 April | ||
19 | 4 Monthly VAT 3 return and payment (if due) for period January – April 2026 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 30 April | ||
19 | Annual VAT 3 return and payment (if due) for the period May – April together with a Return of Trading Details where the VAT accounting period ends in April | ||
21 | Due date for payment of preliminary tax for companies with a financial year ending on 30 June 2026. If this is paid using ROS, this date is extended to 23 May 2026 | ||
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 November 2026. If this is paid using ROS, this date is extended to 23 May 2026 | ||
23 | Loans advanced to participators in a close company in the year ended on 31 August 2025 may need to be repaid by 23 May 2026 to avoid the assessment (on the company) of income tax thereon | ||
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for April 2026 | ||
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for April 2026 | ||
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 August 2025 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return | ||
23 | Due date for any balancing payment of corporation tax in respect of the same accounting period | ||
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 May 2025 year-ends, this should extend the iXBRL deadline to 23 May 2026 | ||
23 | Persons liable to RZLT for 2026 must file a return and pay any RZLT charge arising on or before this date | ||
31 | VAT IOSS Monthly Return and payment due for period April 2026 | ||
31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 August 2025 | ||
31 | Latest date for payment of dividends for the period ended on 30 November 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only). | ||
31 | CbC reporting notifications relating to the fiscal year ending on 31 May 2026 must be made to Revenue (where necessary) no later than 31 May 2026, via ROS | ||
31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 May 2025 must be filed with Revenue (where necessary) no later than 31 May 2026 |
Date |
|
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for May 2026 (payment date is extended to 23rd for ROS users who file and pay online) |
14 | Return and payment of Dividend Withholding Tax (DWT) for distributions May 2026 |
19 | Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the VAT accounting period ends in May |
19 | Annual VAT 3 return and payment (if due) for the period June – May together with a Return of Trading Details where the VAT accounting period ends in May |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 July 2026. If this is paid using ROS, this date is extended to 23 June 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 December 2026. If this is paid using ROS, this date is extended to 23 June 2026 |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for May 2026 |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for May 2026 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 September 2025 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return |
23 | Due date for any balancing payment of corporation tax in respect of the same accounting period |
23 | Loans advanced to participators in a close company in the year ended on 30 September 2025 may need to be repaid by 23 June 2026 to avoid the assessment (on the company) of income tax thereon |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 June 2025 year-ends, this should extend the iXBRL deadline to 23 June 2026. |
30 | Due date for submission of SARP Employer Return for year ended 31 December 2025 |
30 | VAT IOSS Monthly Return and payment due for period May 2026 |
30 | Deadline for FATCA and CRS reporting obligations for 2025. |
30 | Claims under the VAT compensation schemes for charities for VAT paid on expenditure in 2025 must be submitted by 30 June 2026 |
30 | Last date for filing third-party payments return 46G for companies with a financial year ended on 30 September 2025 |
30 | Latest date for payment of dividends for the period ended on 31 December 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
30 | CbC reporting notifications relating to the fiscal year ending on 30 June 2026 must be made to Revenue (where necessary) no later than 30 June 2026, via ROS |
30 | CbC reports/equivalent CbC reports for the fiscal year ended on 30 June 2025 must be filed with Revenue (where necessary) no later than 30 June 2026 |
Date |
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1 | A reduced 9% VAT rate for food hospitality and hairdressing applies from this date |
7 | Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly “client lists” in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 30 June are due on 7 July |
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): |
– Monthly return and payment for June 2026 (payment date is extended to 23rd for ROS users who file and pay online) | |
– Quarterly return and payment for April – June 2026 (23rd for ROS users who file and pay online) | |
14 | Return and payment of Dividend Withholding Tax (DWT) for distributions made in June 2026 |
19 | Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the VAT accounting period ends in June |
19 | Bi-Monthly VAT 3 return and payment (if due) for period May – June 2026 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June |
19 | Bi-Annual VAT 3 return and payment (if due) for period January – June 2026 together with the Return of Trading Details where the accounting period ends between 1 January and 30 June |
19 | Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the VAT accounting period ends in June |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 August 2026. If this is paid using ROS, this date is extended to 23 July 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 January 2027. If this is paid using ROS, this date is extended to 23 July 2026 |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for June 2026 |
23 | RCT quarterly return and payment (if due) for period April – June 2026 |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for June 2026 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 October 2025 if filed using ROS (otherwise, 21 July 2026) Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return |
23 | Due date for any balancing payment in respect of the same accounting period |
23 | Loans advanced to participators in a close company in the year ended on 31 October 2025 may need to be repaid by 23 July 2026 to avoid the assessment (on the company) of income tax thereon |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 July 2025 year-ends, this should extend the iXBRL deadline to 23 July 2026 |
30 | Due date for submission of return and payment of IREF withholding tax for accounting periods ended between 1 July and 31 December 2025 |
30 | Due date for IREFs to file financial statements electronically (in iXBRL format) with Revenue for accounting periods ended between 1 July and 31 December 2025 |
31 | OSS VAT return and payment (if due) for the period April – June 2026 |
31 | VAT IOSS Monthly Return and payment due for period June 2026 |
31 | EU Cross-Border Payments Reporting requires Payment Service Providers (PSPs) to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provide services in the period April to June 2026 |
31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 October 2025 |
31 | Latest date for payment of dividends for the period ended on 31 January 2025 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
31 | CbC reporting notifications relating to the fiscal year ending on 31 July 2026 must be made to Revenue (where necessary) no later than 31 July 2026, via ROS |
31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 July 2025 must be filed with Revenue (where necessary) no later than 31 July 2026 |
Date |
|
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for July 2026 (payment date is extended to 23rd for ROS users who file and pay online) |
14 | Dividend Withholding Tax (DWT) Return and payment of DWT for July 2026 |
19 | Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the VAT accounting period ends in July |
19 | Annual VAT 3 return and payment (if due) for the period August – July together with a Return of Trading Details where the VAT accounting period ends in July |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 30 September 2026. If this is paid using ROS, this date is extended to 23 August 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 28 February 2027. If this is paid using ROS, this date is extended to 23 August 2026 |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for July 2026 |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for July 2026 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 November 2025 if filed using ROS (otherwise, 21 August 2026). Certain elections, including the close company election in s 434 TCA 1997 on the treatment of dividends/distributions, are required to be included with the return |
23 | Due date for any balancing payment in respect of the same accounting period |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 August 2025 year-ends, this should extend the iXBRL deadline to 23 August 2026 |
23 | Loans advanced to participators in a close company in the year ended 30 November 2025 may need to be repaid by 23 August 2026 to avoid the assessment (on the company) of income tax thereon |
31 | VAT IOSS Monthly Return and payment due for period July 2026 |
31 | Capital acquisitions tax on gifts and inheritances with a valuation date in the 12-month period ending on 31 August 2026 must be paid and the return filed by 31 October 2026. For gifts/inheritances received in the period 1 September to 31 December 2026, the pay and file deadline is 31 October 2027 |
31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 30 November 2025 |
31 | Latest date for payment of dividends for the period ended on 28 February 2025 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
31 | CbC reporting notifications relating to the fiscal year ending on 31 August 2026 must be made to Revenue (where necessary) no later than 31 August 2026, via ROS |
31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 August 2025 must be filed with Revenue (where necessary) no later than 31 August 2026 |
Date |
|
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for August 2026 (payment date is extended to 23rd for ROS users who file and pay online) |
14 | Return and payment of Dividend Withholding Tax (DWT) for August 2026 |
19 | Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the VAT accounting period ends in August |
19 | Bi-Monthly VAT 3 return and payment (if due) for period July – August 2026 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 August |
19 | 4 Monthly VAT 3 return and payment (if due) for period May – August 2026 together with the Return of Trading Details where the VAT accounting period ends between 1 May and 31 August |
19 | Annual VAT 3 return and payment (if due) for the period September – August together with a Return of Trading Details where the VAT accounting period ends in August |
21 | Due date for payment of preliminary tax for companies with a financial year ended on 31 October 2025. If this is paid using ROS, this date is extended to 23 September 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 March 2027. If this is paid using ROS, this date is extended to 23 September 2026 |
23 | Relevant Contracts Tax (RCT monthly return and payment (if due) for August 2026 |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for August 202 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 December 2025 if filed using ROS (otherwise, 21 September 2026). Certain elections, including the close company election in s434 TCA 1997 on the treatment of dividends/distributions, are required to be included with the return |
23 | Due date for any balancing payment in respect of the same accounting period |
23 | Loans advanced to participators in a close company in the year ended on 31 December 2025 may need to be repaid by 23 September 2026 to avoid the assessment (on the company) of income tax thereon |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 September 2025 year-ends, this should extend the iXBRL deadline to 23 September 2026 |
30 | VAT IOSS Monthly Return and payment due for period August 2026 |
30 | Deadline for EU cross-border VAT repayment claims for 2025 |
30 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 December 2025 |
30 | Latest date for payment of dividends for the period ended on 31 March 2025 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
30 | CbC reporting notifications relating to the fiscal year ending on 30 September 2026 must be made to Revenue (where necessary) no later than 30 September 2026, via ROS |
30 | CbC reports/equivalent CbC reports for the fiscal year ended on 30 September 2025 must be filed with Revenue (where necessary) no later than 30 September 2026 |
Date |
|
1 | All classes of PRSI to increase by 0.15 percentage points |
7 | Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly “client lists” in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 30 September are due on 7 October |
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for September 2025 (payment date is extended to 23rd for ROS users who file and pay online) |
Quarterly return and payment for July – September 2026 (23rd for ROS users who file and pay online) | |
14 | Return and payment date of Dividend Withholding Tax (DWT) for distributions made in September 2026 |
19 | Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the VAT accounting period ends in September |
19 | Annual VAT 3 return and payment (if due) for the period October – September together with a Return of Trading Details where the VAT accounting period ends in September |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 30 November 2026. If this is paid using ROS, this date is extended to 23 October 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 April 2027. If this is paid using ROS, this date is extended to 23 October 2026 |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for September 2026 |
23 | RCT quarterly return and payment (if due) for period July – September 2026 |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for September 2026 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 January 2026 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
23 | Due date for any balancing payment of corporation tax in respect of the same accounting period. |
23 | Loans advanced to participators in a close company in the year ended on 31 January 2026 may need to be repaid by 23 October 2026 to avoid the assessment (on the company) of income tax thereon. |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 October 2025 year-ends, this should extend the iXBRL deadline to 23 October 2026. |
31 | OSS VAT return and payment (if due) for the period July – September 2026 |
31 | VAT IOSS Monthly Return and payment due for period September 2026 |
31 | EU Cross-Border Payments Reporting requires Payment Service Providers to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provided services in the period July – September 2026 |
31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 January 2026 |
31 | Latest date for payment of dividends for the period ended on 30 April 2025 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only). |
31 | CbC reporting notifications relating to the fiscal year ending on 31 October 2026 must be made to Revenue (where necessary) no later than 31 October 2026, via ROS. |
31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 October 2025 must be filed with Revenue (where necessary) no later than 31 October 2026. |
31 | Due date for payment of preliminary income tax (inclusive of USC and PRSI) for the tax year 2026 (if the ROS pay and file deadline extension to 18 November 2026 is not availed of). |
31 | Due date by which self-assessed income tax and capital gains tax returns must be made for the year of assessment 2025 (if the ROS pay and file deadline extension to 18 November 2026 is not availed of). |
31 | Due date for payment of any balance of income tax for the tax year 2025, assuming that adequate preliminary tax was paid for 2025. |
31 | Due date for payment and return of €200,000 domicile levy for 2025. |
31 | Latest date for making contributions to a PRSA, an AVC or an RAC for the tax year 2025 (if the ROS pay and file deadline extension to 18 November 2026 is not availed of). |
31 | Due date for payment of capital acquisitions tax (CAT) and filing of returns in respect of gifts and inheritances taken in the 12-month period ended on 31 August 2026 (subject to an extension for ROS pay and filers to 18 November 2026). |
31 | Due date for filing of capital acquisitions tax (CAT) return in respect of specified loans from close relatives that were in place at 31 December 2025 |
31 | The chargeable period for vacant homes tax runs from 1 November 2025 to 31 October 2026. Payment for this period is due on 1 January 2027. |
| Date | |
1 | Date on which residential property must be held in order to be liable for 2027 local property tax. |
7 | Vacant home tax return for the period 1 November 2025 to 31 October 2026 is due on this date |
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for October 2026 (payment date is extended to 23rd for ROS users who file and pay online) |
14 | Return and payment of Dividend Withholding Tax (DWT) for distributions made in October 2026 |
18 | An extension of the income tax pay and file date of 31 October 2026 to 18 November 2026 may be availed of if taxpayers submit their payment and file their tax return through ROS. |
19 | Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the VAT accounting period ends in October |
19 | Bi-Monthly VAT 3 return and payment (if due) for period September – October 2026 together with the Return of Trading Details where the accounting period ends between 1 September and 31 October |
19 | Annual VAT 3 return and payment (if due) for the period November – October together with a Return of Trading Details where the VAT accounting period ends in October |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 December 2026. If this is paid using ROS, this date is extended to 23 November 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 May 2027. If this is paid using ROS, this date is extended to 23 November 2026 |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for October 2026 |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for October 2026 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 28 February 2026 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return |
23 | Due date for any balancing payment of corporation tax in respect of the same accounting period |
23 | Loans advanced to participators in a close company in the year ended on 28 February 2026 may need to be repaid by 23 November 2026 to avoid the assessment (on the company) of income tax thereon |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 November 2025 year-ends, this should extend the iXBRL deadline to 23 November 2026 |
30 | VAT IOSS Monthly Return and payment due for period October 2026 |
30 | Last date for filing third-party payments return 46G for companies with a financial year ended on 28 February 20256 |
30 | Latest date for payment of dividends for the period ended on 31 May 2025 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
30 | CbC reporting notifications relating to the fiscal year ending on 30 November 2026 must be made to Revenue (where necessary) no later than 30 November 2026, via ROS |
30 | CbC reports/equivalent CbC reports for the fiscal year ended on 30 November 202 must be filed with Revenue (where necessary) no later than 30 November 2026 |
Date |
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14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for November 2026 (payment date is extended to 23rd for ROS users who file and pay online) |
14 | Return and payment of Dividend Withholding Tax (DWT) for distributions made in November 2026 |
15 | Capital Gains Tax payment due on gains arising between 1 January 2026 – 30 November 2026 inclusive |
19 | Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the VAT accounting period ends in November |
19 | Annual VAT 3 return and payment (if due) for the period December – November together with a Return of Trading Details where the VAT accounting period ends in November. |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 January 2027. If this is paid using ROS, this date is extended to 23 December 2026. |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2027. If this is paid using ROS, this date is extended to 23 December 2026. |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for November 2026. |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for November 2026. |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2026 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
23 | Due date for any balancing payment of corporation tax in respect of the same accounting period. |
23 | Loans advanced to participators in a close company in the year ended on 31 March 2026 may need to be repaid by 23 December 2026 to avoid the assessment (on the company) of income tax thereon. |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 December 2025 year-ends, this should extend the iXBRL deadline to 23 December 2026. |
23 | The R&D tax credit increases from 30% to 35%, the first year payment threshold increases from €75,000 to €87,500 and a new deeming provision applies in relation to the time an employee spends dedicated to qualifying R&D activities. These provisions apply for any accounting period the specified return date of which is on or after 23 September 2027 (i.e the earliest such period would be the accounting period ended 23 December 2026). |
31 | VAT IOSS Monthly Return and payment due for period November 2026. |
31 | VAT groups in Ireland, that were in place before 19 November 2025 must transition to the new Irish VAT grouping rules |
31 | A four-year time limit generally applies to repayment claims. A claim for repayment of corporation tax for the year ended on 31 December 2022 must generally be lodged with Revenue by 31 December 2026. Claims for repayments of income tax for the year of assessment 2022 must also be submitted by 31 December 2026. |
31 | Contributions by employers to approved occupational pension schemes are tax-deductible on a payment basis, as are charges on income (e.g. patent royalties and certain interest). Companies, sole traders and partnerships with 31 December year-ends may wish to review their positions to maximise/minimise deductions before the year-end. |
31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 March 2026. |
31 | Latest date for payment of dividends for the period ended on 30 June 2025 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only). |
31 | CbC reporting notifications relating to the fiscal year ending on 31 December 2026 must be made to Revenue (where necessary) no later than 31 December 2026, via ROS. |
31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 December 2025 must be filed with Revenue (where necessary) no later than 31 December 2026. |
31 | A two-year time limit applies to some corporation tax group relief and loss relief claims. Potential claims for the period ended on 31 December 2024 may need to be considered before 31 December 2026. |
31 | Research and development (R&D) tax credits in respect of R&D expenditure incurred in an accounting period ended on 31 December 2025 must be claimed by 31 December 2026. |
31 | Capital allowances in respect of expenditure incurred on specified intangible assets in an accounting period ended on 31 December 2025 must be claimed by 31 December 2026. |
31 | Knowledge Development Box claims in respect of an accounting period ended on 31 December 2024 must be made by 31 December 2026. |
31 | Every individual is entitled to a capital gains tax exemption of €1,270 per annum. This exemption cannot be transferred and is lost if not used by the end of the tax year. |
31 | An exemption from capital acquisitions tax (CAT) applies to gifts up to the value of €3,000 received from any person in the tax year. Where a gift exceeds €3,000, only the excess is taken into account in calculating the CAT. |
31 | Valuation date for the 2026 domicile levy. Irish assets held on this date will be taken into account in ascertaining whether the €5m “Irish asset test” has been met. |
31 | Scheduled expiration of VRT relief for electric vehicles |
31 | Scheduled expiration date of mortgage interest tax relief |
31 | Accelerated wear and tear allowances for farm safety equipment is available for expenditure incurred on/before 31 December 2026 |
31 | Crypto -asset service providers must register with the Revenue by 31 December 2026 (returns due 31 May 2027) |
| Date | |
1 | Commencement of Auto-Enrolment Retirement Savings Scheme, called My Future Fund |
1 | Reduction in the rates of tax (41% to 38%) that apply to investments in certain Irish domiciled funds, certain life assurance policies, equivalent offshore funds and certain foreign life assurance policies |
1 | Under the Living City Initiative relief for qualifying expenditure incurred on or after 1 January 2026 in respect of both the commercial premises and rented residential elements of the scheme is allowed over two years (i.e. 50% per annum) |
1 | Commencement of Local Property Tax (LPT) phased payments |
1 | Any liability to VHT for the chargeable period 1 November 2024 to 31 October 2025 must be paid, or an agreed payment arrangement entered into, on or before this date |
1 | The minimum qualifying income for the purposes of SARP is increased to €125,000, this does not apply to existing claimants |
1 | The maximum amount of relevant employment that may qualify for income tax relief under the Foreign Earnings Deduction is increased from €35,000 to €50,000. The relief is also extended to qualifying time spent the Philippines and Turkiye |
1 | Farmers’ flat rate addition is reduced from 5.1% to 4.5% |
1 | The ceiling for the 2% rate of USC is increased to €28,700 to reflect the increase in the minimum wage to €14.15 per hour |
1 | The lifetime limit for Revised Entrepreneur Relief is increased from €1m to €1.5m with respect to disposals made on or after 1 January 2026. |
1 | Income tax exemptions applicable to charities and certain bodies established for the promotion of athletic or amateur games or sports will be dependent on a claim being made for such exemptions |
1 | For the purposes of benefit-in-kind on employer-provided vehicles a new vehicle category (A1) will apply to zero emission cars |
1 | For the purposes of benefit-in-kind the standard reduction for employer-provided electric cars reduces from €35,000 to €20,000 |
1 | A new stamp duty exemption on the transfer of stocks or marketable securities in Irish registered companies will apply to shares of companies with a market capitalisation of less than €1 billion that are admitted for trading on certain regulated markets |
1 | Crypto Asset Reporting Framework returns apply in respect of periods commencing on or after 1 January 2026, with the first returns due by 31 May 2027. |
9 | Deadline for paying LPT in full, through a payment service provider, or by debit or credit card |
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): |
| – Monthly return and payment for December 2025 (payment date is extended to 23rd for ROS users who file and pay online) |
| – Quarterly payment for October – December 2025 (23rd for ROS users who file and pay online) |
14 | Return and payment of Dividend Withholding Tax (DWT) for December 2025 |
15 | Commencement of LPT monthly direct debit payments |
19 | Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December |
19 | Bi-Monthly VAT 3 return and payment (if due) for period November – December 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 November and 31 December |
19 | Bi-Annual VAT 3 return and payment (if due) for period July – December 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 December |
19 | 4 Monthly VAT 3 return and payment (if due) for period September – December 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 September and 31 December |
19 | Annual VAT 3 return and payment (if due) for the period January – December together with a Return of Trading Details where the VAT accounting period ends in December (23rd if filing and paying via ROS) |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 28 February 2026. If this is paid using ROS, this date is extended to 23 January 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 July 2026. If this is paid using ROS, this date is extended to 23 January 2026 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 April 2025 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return. |
23 | Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 30 April 2025. |
23 | Loans advanced to participators in a close company in the year ended on 30 April 2025 may need to be repaid by 23 January 2026 to avoid the assessment (on the company) of income tax thereon. |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 January 2025 year-ends, this should extend the iXBRL deadline to 23 January 2026. |
23 | Relevant Contracts Tax (RCT) monthly return and payment for December 2025 |
23 | RCT quarterly return and payment (if due) for period October – December 2025 |
23 | Professional Services Withholding Tax (PSWT) F30 monthly return and payment for December 2025 |
30 | To avail of the opportunity to regularise payroll tax issues for 2024 and 2025 arising from genuine worker classification errors without the imposition of interest and penalties, disclosures must be submitted by this date. All liabilities must either be paid in full, or a request made to enter a Phased Payment Arrangement. |
31 | Latest date for payment of dividends for the period ended on 31 July 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
31 | Last date for filing third-party payments return 46G for companies with a financial year ended on 30 April 2025 |
31 | Payment due on chargeable gains arising between 1 December 2025 to 31 December 2025 inclusive |
31 | OSS VAT return and payment (if due) for the period October – December 2025 |
31 | IOSS Monthly Return and payment due for period December 2025 |
31 | EU Cross-Border Payments Reporting requires Payment Service Providers to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provided services in the period October to December 2025 |
31 | CbC reporting notifications relating to the fiscal year ending on 31 January 2026 must be made to Revenue (where necessary) no later than 31 January, via ROS |
31 | CbC reports/equivalent CbC reports for the fiscal year ended on 31 January 2025 must be filed with Revenue (where necessary) no later than 31 January 2026 |
31 | The Model Reporting Rules for Digital Platform Operators and DAC 7 requires platform operators to file a return for the calendar year 2025 on or before 31 January 2026. |
Date |
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1 | Land in scope for the purposes of residential zoned land tax will be subject to a 3% levy on the market value on this date. |
1 | RZLT rezoning request may be made in the period 1 February to 1 April 2026 in respect of the lands included in RZLT map for 2026 (scheduled to be published in January 2026) |
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for January 2026 (payment date is extended to 23rd for ROS users who file and pay online) |
14 | Return and payment of Dividend Withholding Tax (DWT) for January 2026 |
19 | Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the VAT accounting period ends in January |
19 | Annual VAT 3 return and payment (if due) for the period February – January together with a Return of Trading Details where the VAT accounting period ends in January |
21 | Due date for payment of preliminary tax for companies with a financial year ending on 31 March 2026. If this is paid using ROS, this date is extended to 23 February 2026 |
21 | Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 August 2026. If this is paid using ROS, this date is extended to 23 February 2026 |
23 | Relevant Contracts Tax (RCT) monthly return and payment (if due) for January 2026 |
23 | Tax Professional Services Withholding (PSWT) F35 annual return for year ended 31 December 2025 |
23 | PSWT F30 monthly return and payment for January 2026 |
23 | Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 May 2025 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return |
23 | Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 May 2025 |
23 | Loans advanced to participators in a close company in the year ended on 31 May 2025 may need to be repaid by 23 February 2026 to avoid the assessment (on the company) of income tax thereon |
23 | A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 28 February 2025 year-ends, this should extend the iXBRL deadline to 23 February 2026 |
28 | VAT IOSS Monthly Return and payment due for period January 2025 |
28 | Latest date for payment of dividends for the period ended on 31 August 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only) |
28 | Last date for filing third-party payments return 46G for companies with a financial year ended on 31 May 2025 |
28 | CbC reporting notifications relating to the fiscal year ending on 28 February 2026 must be made to Revenue (where necessary) no later than 28 February 2026, via ROS |
28 | CbC reports/equivalent CbC reports for the fiscal year ended on 28 February 2025 must be filed with Revenue (where necessary) no later than 28 February 2026 |
28 | For in scope entities whose fiscal year ends in 2024 the Pillar Two registration deadline is extended to this date (from 31 December 2025). [Note this extension also applies to any entity due to register on or before 31 January 2026] |