Every Revenue deadline explained in plain English — self-assessment Pay & File, VAT, PAYE/PRSI/USC, corporation tax, CGT, CAT, and RCT. Click any form number for AI-powered field-by-field guidance.
Return and payment of Dividend Withholding Tax for December 2025. Companies that pay dividends must deduct DWT at 25% and remit it to Revenue by this date.
VAT 3 return and payment for the November–December 2025 bi-monthly period due. Includes Return of Trading Details for accounting periods ending in this window.
Monthly PAYE/PRSI/USC/LPT return and payment for December 2025. Due by the 23rd for ROS users who file and pay online. Employers report payroll taxes withheld from employees.
Return and payment of Dividend Withholding Tax for January 2026.
VAT 3 return and payment for the January–February 2026 bi-monthly period due for VAT-registered businesses.
Monthly PAYE/PRSI/USC/LPT return and payment for January 2026 due for ROS users.
Return and payment of Dividend Withholding Tax for February 2026.
VAT 3 return and payment for the January–February 2026 period (bi-monthly lodgers) or 4-monthly period ending February 2026.
Monthly PAYE/PRSI/USC/LPT return and payment for February 2026 due for ROS users.
Deadline for employers to submit Benefit-in-Kind (BIK) returns for the 2025 tax year. Employers must report the cash equivalent of company cars, accommodation, loans, and other non-cash benefits provided to employees.
Return and payment of Dividend Withholding Tax for March 2026.
VAT 3 return and payment for the March–April 2026 bi-monthly period due.
Monthly PAYE/PRSI/USC/LPT return and payment for March 2026 due for ROS users.
Preliminary corporation tax payment due for companies with an accounting period ending on 31 May 2026. Extended to 23 April for ROS users (standard due date is 21 April).
Return and payment of Dividend Withholding Tax for April 2026.
VAT 3 return and payment due. For bi-monthly lodgers: March–April period. For annual lodgers with year ending in April: annual return and payment.
Monthly PAYE/PRSI/USC/LPT return and payment for April 2026 due for ROS users.
Preliminary corporation tax payment due for accounting periods ending 30 June 2026. Also, corporation tax CT1 returns and balance payments due for accounting periods ending 31 August 2025.
Return and payment of Dividend Withholding Tax for May 2026.
VAT 3 return and payment due. For bi-monthly lodgers: May–June period. For bi-annual lodgers: January–June 2026 period.
Monthly PAYE/PRSI/USC/LPT return and payment for May 2026 due for ROS users.
Special Assignee Relief Programme (SARP) employer return for the year ended 31 December 2025. Employers must report qualifying assignees to Revenue by this date.
Return and payment of Dividend Withholding Tax for June 2026.
VAT 3 return due for multiple periods. Bi-monthly: May–June. Bi-annual: January–June. Annual: July–June year-end for businesses with June accounting period.
Monthly PAYE/PRSI/USC/LPT return and payment for June 2026 due for ROS users.
Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 October 2025 if filed using ROS. Certain elections must be included with the return.
Return and payment of Dividend Withholding Tax for July 2026.
Annual VAT 3 return and payment due for businesses whose VAT accounting period ends in July.
Monthly PAYE/PRSI/USC/LPT return and payment for July 2026 due for ROS users.
Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 November 2025 if filed using ROS.
Return and payment of Dividend Withholding Tax for August 2026.
VAT 3 return and payment for the July–August 2026 bi-monthly period due.
Monthly PAYE/PRSI/USC/LPT return and payment for August 2026 due for ROS users.
Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 December 2025 if filed using ROS. Balance payment and preliminary tax also due.
Return and payment of Dividend Withholding Tax for September 2026.
VAT 3 return and payment for the September–October 2026 bi-monthly period due.
Monthly PAYE/PRSI/USC/LPT return and payment for September 2026 due for ROS users.
THE key deadline for self-assessment taxpayers. By 31 October 2026 you must: file your 2025 Form 11 income tax return, pay any balance of tax due for 2025, and pay your preliminary tax for 2026. The ROS extension pushes this to 18 November 2026.
Deadline for filing CAT returns (Form CA4, CA12, etc.) for gifts or inheritances with valuation dates in the year ended 31 August 2026. Payment of CAT is also due by this date.
Return and payment of Dividend Withholding Tax for October 2026.
Extended deadline for ROS customers who file and pay online. File your 2025 Form 11 return, pay the balance of 2025 income tax, and pay preliminary tax for 2026 all through ROS by this date. Also covers CAT returns.
VAT 3 return and payment for the September–October 2026 bi-monthly period due.
Monthly PAYE/PRSI/USC/LPT return and payment for October 2026 due for ROS users.
Return and payment of Dividend Withholding Tax for November 2026.
Payment due for Capital Gains Tax on disposals made between 1 January and 30 November 2026. File Form CG1 and pay the tax due by this date to avoid interest and penalties.
VAT 3 return and payment for the November–December 2026 bi-monthly period due.
Monthly PAYE/PRSI/USC/LPT return and payment for November 2026 due for ROS users.
Return and payment of Dividend Withholding Tax for December 2026.
Monthly PAYE/PRSI/USC/LPT return and payment for December 2026 due for ROS users.
Capital Gains Tax payment and return due for disposals made in December 2026. Filing and payment must be completed by this date.
Annual employer PAYE return (P35) for the 2026 tax year. Employers must file a consolidated annual return summarising all payroll taxes withheld during the year.
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. The ROS extension moves this to 18 November.
VAT returns are due by the 19th (or 23rd via ROS) following the period end. Most businesses file bi-monthly. CGT on disposals from January to November is due 15 December; December disposals by 31 January.
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This tax calendar is provided as a reference guide. Deadlines may change due to legislative changes or Revenue announcements. Always verify with the Revenue website or a qualified tax professional.
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