waituntil

Ireland tax & financial deadlines

Revenue business obligations: VAT, PAYE/PRSI/USC, corporation tax and dividend withholding tax.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

Who:
Type:
Action:

Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporation Tax preliminary tax

    Pay

    Large companies: the 23rd of the 6th and 11th months of the accounting period. Small companies: one payment 31 days before the period ends, and before the 23rd of that month.

    Large companies pay in two instalments; small companies (prior liability under €200,000) pay once.

    Applies to: Companies liable to Corporation Tax

    Authority: Revenue (Office of the Revenue Commissioners)Revenue — When is preliminary Corporation Tax due?Last checked Wednesday 7 October 2026

  • Corporation Tax return and balance (CT1)

    CT1
    File & pay

    On or before the 23rd of the 9th month after the accounting period ends (the 21st for companies exempt from electronic filing).

    File the return and pay any balance nine months after the end of the accounting period.

    Applies to: All companies within the charge to Corporation Tax

    Authority: Revenue (Office of the Revenue Commissioners)Revenue — Corporation Tax payment and filingLast checked Wednesday 7 October 2026