Revenue deadlines explained in plain English — self-assessment Pay & File, VAT, employer PAYE/PRSI/USC, corporation tax, CGT, CAT, RCT, PSWT, DWT and LPT. Dates shown are the ROS dates where filing and paying online extends them. Click any form number for AI-powered field-by-field guidance.
Next Irish deadline
23 Oct, 2026 · in 5 days
VAT 3 Return & Payment — Monthly & Annual Filers (September 2026)
VAT 3 return and payment for monthly filers (September), annual filers whose VAT year ends in September. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Add these dates to your calendar (.ics)Deadline for paying 2026 LPT in full in one payment, or confirming that it will be paid in full by Annual Debit Instruction. LPT for 2026–2030 is based on the valuation band declared in the return due 12 November 2025.
Saturday 10 January 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 9 January 2026.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in December 2025. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
First monthly direct debit for owners who chose to spread 2026 LPT over the year. Deductions from salary or pension (phased payments) began on 1 January.
VAT 3 return and payment for bi-monthly filers (November–December 2025, the standard period), monthly filers (December), four-monthly filers (September–December 2025), six-monthly filers (July–December 2025), annual filers whose VAT year ends in December. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for December 2025 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Employers authorised to pay quarterly also pay for Oct–Dec 2025 by this date. Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in December 2025 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for December 2025 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Principals authorised to file quarterly file for Oct–Dec 2025 by this date. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in April 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in February 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in July 2026 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
CGT on gains from disposals made between 1 and 31 December 2025 (the "later period") is payable by 31 January 2026. The CG1 return for 2025 disposals is filed separately, by 31 October 2026.
Saturday 31 January 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 30 January 2026.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in January 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
Saturday 14 February 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 13 February 2026.
Accountable persons file the F35 annual return of Professional Services Withholding Tax for the year ended 31 December 2025.
Sunday 15 February 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 13 February 2026.
VAT 3 return and payment for monthly filers (January), annual filers whose VAT year ends in January. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for January 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in January 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for January 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in May 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in March 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in August 2026 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in February 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
Saturday 14 March 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 13 March 2026.
Revenue deducts 2026 LPT from the bank accounts of owners who chose an Annual Debit Instruction (Revenue's LPT page gives 20 March 2026; its key-dates calendar lists 21 March, a Saturday).
VAT 3 return and payment for bi-monthly filers (January–February 2026, the standard period), monthly filers (February), annual filers whose VAT year ends in February. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for February 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in February 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for February 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in June 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in April 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in September 2026 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Employers and scheme trustees file the 2025 returns of share awards and options: ESA (share awards), RSS1 (share options), KEEP1, ESS1, SRSO1 and ESOT1. Also the last day to claim separate assessment, or nominate the assessable spouse or civil partner, for 2026.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in March 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for monthly filers (March), annual filers whose VAT year ends in March. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for March 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Employers authorised to pay quarterly also pay for Jan–Mar 2026 by this date. Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in March 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for March 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Principals authorised to file quarterly file for Jan–Mar 2026 by this date. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in July 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in May 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in October 2026 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in April 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for bi-monthly filers (March–April 2026, the standard period), monthly filers (April), four-monthly filers (January–April 2026), annual filers whose VAT year ends in April. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Saturday 23 May 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 May 2026.
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for April 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Saturday 23 May 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 May 2026.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in April 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Saturday 23 May 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 May 2026.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for April 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Saturday 23 May 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 May 2026.
Companies whose accounting period ended in August 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Saturday 23 May 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 May 2026.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in June 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in November 2026 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Saturday 23 May 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 May 2026.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in May 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
Sunday 14 June 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 12 June 2026.
VAT 3 return and payment for monthly filers (May), annual filers whose VAT year ends in May. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for May 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in May 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for May 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in September 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in July 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in December 2026 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Employers of individuals claiming the Special Assignee Relief Programme file the SARP employer return for the year ended 31 December 2025.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in June 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for bi-monthly filers (May–June 2026, the standard period), monthly filers (June), six-monthly filers (January–June 2026), annual filers whose VAT year ends in June. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for June 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Employers authorised to pay quarterly also pay for Apr–Jun 2026 by this date. Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in June 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for June 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Principals authorised to file quarterly file for Apr–Jun 2026 by this date. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in October 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in August 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in January 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in July 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for monthly filers (July), annual filers whose VAT year ends in July. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Sunday 23 August 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 August 2026.
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for July 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Sunday 23 August 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 August 2026.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in July 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Sunday 23 August 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 August 2026.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for July 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Sunday 23 August 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 August 2026.
Companies whose accounting period ended in November 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Sunday 23 August 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 August 2026.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in September 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in February 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Sunday 23 August 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 August 2026.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in August 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for bi-monthly filers (July–August 2026, the standard period), monthly filers (August), four-monthly filers (May–August 2026), annual filers whose VAT year ends in August. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for August 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in August 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for August 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in December 2025 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in October 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in March 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in September 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for monthly filers (September), annual filers whose VAT year ends in September. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for September 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Employers authorised to pay quarterly also pay for Jul–Sep 2026 by this date. Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in September 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for September 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Principals authorised to file quarterly file for Jul–Sep 2026 by this date. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in January 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in November 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in April 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Self-assessed individuals file the 2025 Form 11 (or Form 12 where relevant), pay the balance of 2025 income tax and pay 2026 preliminary tax (at least 90% of 2026 liability, 100% of 2025, or 105% of 2024 by direct debit). Filing and paying through ROS extends this to Wednesday 18 November 2026 — both must be done on ROS. A late return adds a surcharge of 5% (max €12,695) within two months, 10% (max €63,485) after; late tax carries interest of 0.0219% a day.
Saturday 31 October 2026. Revenue has kept 31 October as the paper Pay & File date although it is a Saturday; the ROS extension to Wednesday 18 November 2026 applies only if you both file and pay through ROS.
File the CG1 return reporting disposals made in 2025 by 31 October 2026 (the tax itself was due on 15 December 2025 or 31 January 2026). Form 11 filers report gains on Form 11 instead.
Saturday 31 October 2026. Revenue keeps the date although it falls on a Saturday and has no general rule moving it to the next working day; ROS accepts returns at weekends.
File the IT38 return and pay gift or inheritance tax where the valuation date fell between 1 September 2025 and 31 August 2026. Filing and paying through ROS extends this to 18 November 2026. The IT38S is the paper version for simple cases. Late payment carries interest of 0.0219% a day.
Saturday 31 October 2026. Revenue keeps the date although it falls on a Saturday; filing and paying through ROS extends it to Wednesday 18 November 2026.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in October 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
Saturday 14 November 2026 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 13 November 2026.
Extended deadline for taxpayers who both file the 2025 Form 11 and pay the 2025 balance and 2026 preliminary tax through ROS. Also applies to IT38 CAT returns filed and paid through ROS for valuation dates in the year to 31 August 2026. If only one of the two is done on ROS, the deadline stays 31 October.
VAT 3 return and payment for bi-monthly filers (September–October 2026, the standard period), monthly filers (October), annual filers whose VAT year ends in October. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for October 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in October 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for October 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in February 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in December 2026. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in May 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Owners of residential properties that became liable to LPT in 2026 declare the valuation by this date (per Revenue's key-dates calendar).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in November 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
CGT on gains from disposals made between 1 January and 30 November 2026 (the "initial period") must be paid by 15 December 2026. Gains on December disposals are paid by 31 January 2027. The CG1 return reporting 2026 disposals is not due until 31 October 2027. (Form CG50 is an application for a clearance certificate on certain disposals over €500,000, not a payment form.)
VAT 3 return and payment for monthly filers (November), annual filers whose VAT year ends in November. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for November 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in November 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for November 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in March 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in January 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in June 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in December 2026. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for bi-monthly filers (November–December 2026, the standard period), monthly filers (December), four-monthly filers (September–December 2026), six-monthly filers (July–December 2026), annual filers whose VAT year ends in December. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Saturday 23 January 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 January 2027.
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for December 2026 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Employers authorised to pay quarterly also pay for Oct–Dec 2026 by this date. Late payments carry interest of 0.0274% a day.
Saturday 23 January 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 January 2027.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in December 2026 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Saturday 23 January 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 January 2027.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for December 2026 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Principals authorised to file quarterly file for Oct–Dec 2026 by this date. Late payments carry interest of 0.0274% a day.
Saturday 23 January 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 January 2027.
Companies whose accounting period ended in April 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Saturday 23 January 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 January 2027.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in February 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in July 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Saturday 23 January 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 January 2027.
CGT on gains from disposals made between 1 and 31 December 2026 (the "later period") is payable by 31 January 2027. The CG1 return for 2026 disposals is filed by 31 October 2027.
Sunday 31 January 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 29 January 2027.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in January 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
Sunday 14 February 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 12 February 2027.
Accountable persons file the F35 annual return of Professional Services Withholding Tax for the year ended 31 December 2026.
VAT 3 return and payment for monthly filers (January), annual filers whose VAT year ends in January. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for January 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in January 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for January 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in May 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in March 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in August 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in February 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
Sunday 14 March 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 12 March 2027.
VAT 3 return and payment for bi-monthly filers (January–February 2027, the standard period), monthly filers (February), annual filers whose VAT year ends in February. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for February 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in February 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for February 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in June 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in April 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in September 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Employers and scheme trustees file the 2026 returns of share awards and options: ESA (share awards), RSS1 (share options), KEEP1, ESS1, SRSO1 and ESOT1. Also the last day to claim separate assessment, or nominate the assessable spouse or civil partner, for 2027.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in March 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for monthly filers (March), annual filers whose VAT year ends in March. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for March 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Employers authorised to pay quarterly also pay for Jan–Mar 2027 by this date. Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in March 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for March 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Principals authorised to file quarterly file for Jan–Mar 2027 by this date. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in July 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in May 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in October 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in April 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for bi-monthly filers (March–April 2027, the standard period), monthly filers (April), four-monthly filers (January–April 2027), annual filers whose VAT year ends in April. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Sunday 23 May 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 May 2027.
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for April 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Sunday 23 May 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 May 2027.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in April 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Sunday 23 May 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 May 2027.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for April 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Sunday 23 May 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 May 2027.
Companies whose accounting period ended in August 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Sunday 23 May 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 May 2027.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in June 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in November 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Sunday 23 May 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 21 May 2027.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in May 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for monthly filers (May), annual filers whose VAT year ends in May. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for May 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in May 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for May 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in September 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in July 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in December 2027 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Employers of individuals claiming the Special Assignee Relief Programme file the SARP employer return for the year ended 31 December 2026.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in June 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for bi-monthly filers (May–June 2027, the standard period), monthly filers (June), six-monthly filers (January–June 2027), annual filers whose VAT year ends in June. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for June 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Employers authorised to pay quarterly also pay for Apr–Jun 2027 by this date. Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in June 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for June 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Principals authorised to file quarterly file for Apr–Jun 2027 by this date. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in October 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in August 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in January 2028 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in July 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
Saturday 14 August 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 13 August 2027.
VAT 3 return and payment for monthly filers (July), annual filers whose VAT year ends in July. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for July 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in July 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for July 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in November 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in September 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in February 2028 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in August 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for bi-monthly filers (July–August 2027, the standard period), monthly filers (August), four-monthly filers (May–August 2027), annual filers whose VAT year ends in August. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for August 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in August 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for August 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in December 2026 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in October 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in March 2028 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in September 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
VAT 3 return and payment for monthly filers (September), annual filers whose VAT year ends in September. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Saturday 23 October 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 October 2027.
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for September 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Employers authorised to pay quarterly also pay for Jul–Sep 2027 by this date. Late payments carry interest of 0.0274% a day.
Saturday 23 October 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 October 2027.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in September 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Saturday 23 October 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 October 2027.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for September 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Principals authorised to file quarterly file for Jul–Sep 2027 by this date. Late payments carry interest of 0.0274% a day.
Saturday 23 October 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 October 2027.
Companies whose accounting period ended in January 2027 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Saturday 23 October 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 October 2027.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in November 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in April 2028 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Saturday 23 October 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 22 October 2027.
Self-assessed individuals file the 2026 Form 11, pay the balance of 2026 income tax and pay 2027 preliminary tax. Revenue normally announces a ROS extension (usually to mid-November) for those who both file and pay through ROS; the extended date for 2027 has not yet been announced.
Sunday 31 October 2027. Revenue has not yet published the 2027 Pay & File dates or said whether this date moves; ROS accepts returns and payments on Sundays.
File the CG1 return reporting disposals made in 2026 by 31 October 2027 (the tax itself was due on 15 December 2026 or 31 January 2027). Form 11 filers report gains on Form 11 instead.
Sunday 31 October 2027. Revenue has not yet published the 2027 dates or said whether this one moves; ROS accepts returns on Sundays.
File the IT38 return and pay gift or inheritance tax where the valuation date fell between 1 September 2026 and 31 August 2027. A ROS extension is normally announced with the income tax one; the 2027 date has not yet been announced.
Sunday 31 October 2027. Revenue has not yet published the 2027 dates or said whether this one moves; ROS accepts returns and payments on Sundays.
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in October 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
Sunday 14 November 2027 falls on a weekend. Revenue publishes this date unchanged and has no general rule moving it to the next working day, so do not count on an extension: ROS accepts returns and payments at weekends and on public holidays, but allow for bank processing and aim to be done by Friday 12 November 2027.
VAT 3 return and payment for bi-monthly filers (September–October 2027, the standard period), monthly filers (October), annual filers whose VAT year ends in October. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for October 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in October 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for October 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in February 2027 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in December 2027. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in May 2028 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
Return and payment of Dividend Withholding Tax (25%) on distributions made by Irish-resident companies in November 2027. Due by the 14th of the following month; the ROS extension to the 23rd does not apply to DWT.
CGT on gains from disposals made between 1 January and 30 November 2027 (the "initial period") must be paid by 15 December 2027. Gains on December disposals are paid by 31 January 2028. The CG1 return reporting 2027 disposals is not due until 31 October 2028. (Form CG50 is an application for a clearance certificate on certain disposals over €500,000, not a payment form.)
VAT 3 return and payment for monthly filers (November), annual filers whose VAT year ends in November. Due by the 19th of the month after the period ends; the date shown is the 23rd, which applies when you file and pay through ROS. File the Return of Trading Details (RTD) with the return for the period in which your accounting year ends. Bi-monthly is the standard period; Revenue may authorise four-monthly or six-monthly filing for smaller annual liabilities, annual filing, or monthly returns (usually for businesses in a repayment position).
Since PAYE Modernisation (2019) there is no P30 or P35: Revenue builds a monthly statement for November 2027 from the payroll submissions you made on or before each pay date. Review it — it is treated as your return if not amended by the 14th — and pay by the 14th, or by the 23rd when you pay through ROS (the date shown). Late payments carry interest of 0.0274% a day.
Accountable persons (government departments, local authorities, State bodies and others) file the monthly F30 return and pay the 20% PSWT deducted from fees for professional services in November 2027 within 23 days of the month end. A nil return is required for a month with no deductions. Revenue's key-dates calendar lists the F30 under the 14th, so filers not using ROS should aim for the 14th.
Principal contractors in construction, forestry and meat processing file the monthly RCT return for November 2027 on ROS and pay the RCT deducted from subcontractors (0%, 20% or 35%) by the 23rd. Late payments carry interest of 0.0274% a day.
Companies whose accounting period ended in March 2027 file the CT1 return and pay the balance of corporation tax by the 23rd of the ninth month after the period ends, if filed and paid through ROS (21st otherwise). The CT1 must be filed online, with iXBRL financial statements to follow where required. Late filing adds a surcharge of 5% (up to €12,695) or 10% (up to €63,485) and restricts certain reliefs; late tax carries interest of 0.0219% a day.
Preliminary tax is due on the 23rd (21st if not paid through ROS) of the 11th month of the accounting period — this month for periods ending in January 2028. Small companies pay 100% of the previous period's liability or 90% of the current one; for large companies (previous liability over €200,000) this is the second instalment, topping up to 90%. Large companies with periods ending in June 2028 also pay their first instalment now (the 6th month: 50% of last period's liability or 45% of this one's).
By 31 October each year, self-assessment taxpayers must file their tax return, pay any balance due for the prior year, and pay preliminary tax for the current year. Filing and paying through ROS extends this — to 18 November in 2026.
VAT returns and payments are due by the 19th of the month after the period ends, or the 23rd if you file and pay through ROS. Most businesses file bi-monthly. CGT on disposals from January to November is due 15 December; on December disposals, by 31 January.
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