Home / Tax Calendar
Irish tax & compliance calendar
The main Revenue and CRO deadlines for Irish businesses. As a client, we track all of these for you and remind you in good time.
| When | What | Who it affects | Type |
|---|---|---|---|
| 14th monthly | PAYE, USC and PRSI payment Payroll liabilities for the previous month. 23rd if paid through ROS. | Employers | Payroll |
| 19th / 23rd | VAT3 return and payment After each VAT period, usually bi‑monthly. 23rd for ROS filers. | VAT‑registered businesses | VAT |
| 23rd monthly | RCT returns Monthly return of payments to subcontractors. | Principal contractors | RCT |
| Month 6 & 11 | Preliminary corporation tax Large companies pay in instalments; small companies pay in month 11. | Companies | Corp. tax |
| Month 9, day 23 | CT1 return and balance of tax Due in the ninth month after your accounting year end. | Companies | Corp. tax |
| ARD + 56 days | CRO annual return (B1) Filed with your financial statements. Late filing brings fees and can cost your audit exemption. | All companies | CRO |
| 31 October | Form 11 income tax return Return for the previous year and preliminary tax for this year. ROS filers usually get an extension into November. | Self‑employed, directors, landlords | Income tax |
| 31 October | Capital gains tax (Oct–Dec gains) Gains made from 1 December to 31 December are due by 31 January. | Anyone selling assets | CGT |
| 15 December | CGT on gains from 1 Jan to 30 Nov Payment deadline for gains made in the first eleven months of the year. | Anyone selling assets | CGT |
This calendar is a general guide. Dates can change, and your own deadlines depend on your year end and registrations. Contact us for advice on your situation.