About Irish Tax Deadlines

Missing a Revenue deadline does not just mean paperwork. A 10% surcharge on a €30,000 liability is €3,000. This site exists so that does not happen because of a date that was hard to find.

The problem with Revenue's deadline information

Revenue publishes its deadlines. They are not secret. They appear in Tax and Duty Manuals, on the Revenue website, in press releases, in Finance Act schedules. The problem is not that the information does not exist — it is that it is distributed across fifteen different locations on the Revenue website, organised by topic rather than by date, and not presented anywhere as a single calendar that someone can actually use to plan.

A self-employed sole trader needs to know four or five deadlines a year at minimum: preliminary tax in October, the Form 11 in November for paper or October for ROS online, the P30 schedule if they have employees, the VAT return dates if they are registered, and the capital gains tax deadlines in December and January if they have disposed of assets. Each of those is documented separately on Revenue's website under its own topic heading. There is no single page that puts them together.

Accountants and bookkeepers maintain their own internal deadline calendars. They have to — their clients' compliance depends on it. But individuals who are managing their own tax affairs, or who have just engaged an accountant and want to understand what the timeline looks like, have nowhere to find this information presented as a coherent annual schedule.

What a missed deadline actually costs

The financial consequence of a missed tax deadline in Ireland is real and specific. For a late self-assessment return, the surcharge is 5% of the tax due if the return is filed within two months of the deadline, and 10% if it is later than that. The 10% surcharge is applied to the full tax liability for the year, not just to the amount outstanding.

On a moderate tax liability of €30,000 — not unusual for a sole trader with a decent year — a 10% surcharge is €3,000. On a €60,000 liability, it is €6,000. These are not marginal amounts. And the surcharge applies regardless of whether the taxpayer had the cash to pay on time — it is a penalty for the late return, not only for the late payment.

Interest on unpaid tax runs at 8% per annum, charged daily, and accrues separately from the surcharge. A tax bill of €30,000 that is paid six months late carries a surcharge of €3,000 and an interest charge of approximately €1,200 on top of the original liability. The total is €34,200 for a problem that could have been avoided by filing on time.

That arithmetic is what motivated us to build this site.

Who built it

Marina Luna Oliveira d'Emilia is a qualified accountant and co-founder of D'Emilia Accounting. Her work involves preparing and filing income tax returns, managing ROS submissions, and monitoring Revenue deadlines for a roster of individual and sole trader clients. The deadline calendar on this site reflects the working schedule that Marina uses internally — adapted into a format that clients and individuals can use for themselves.

Vitor Oliveira Alves handles content production and research. His contribution to this site was in the structure: taking what is effectively a professional internal planning tool and converting it into a public-facing reference that is readable and immediately useful to someone without accounting knowledge.

D'Emilia Accounting serves immigrants and PAYE workers in Ireland. A significant part of that work involves individuals who are in the Irish tax system for the first time — often as sole traders who began self-employment without understanding the tax filing obligations that came with it. For that group, a clear deadline calendar is not a luxury. It is the first tool they need.

What this site covers

Irish Tax Deadlines is organised as a calendar — deadlines by month, with descriptions of what each deadline applies to and what happens if it is missed. The site covers:

  • Self-assessment income tax deadlines (Form 11, preliminary tax)
  • PAYE deadlines for employers (P30, P35, P60)
  • VAT return deadlines (bi-monthly and other periods)
  • Capital gains tax payment deadlines (December and January)
  • Corporation tax deadlines for small companies
  • LPT deadlines
  • The extended ROS online deadline versus paper deadline where applicable
  • Budget announcement dates and when Finance Act changes typically take effect

The calendar is updated each year after the Budget to reflect the deadlines for the coming year. Where a deadline falls on a weekend or public holiday and Revenue adjusts the official due date, we update the calendar to show the adjusted date.

Who can use this

This site is useful to anyone who needs to track Irish tax deadlines — self-employed individuals, sole traders, PAYE workers with additional income, and people who have recently become tax resident in Ireland and are learning how the system works. It is also a resource that accountants and bookkeepers share with clients who want to understand the annual timeline.

The 2026 calendar was built as a single-page reference that can be consulted quickly — the kind of page you can bookmark and return to when you want to check whether a deadline is coming up.

Publisher D'Emilia Accounting
Technical reviewer Marina Luna Oliveira d'Emilia
Primary source Revenue.ie, Finance Acts, Revenue TDMs
Update cycle After each Budget; adjusted dates updated as published by Revenue
Professional services demiliaaccounting.ie
Reviewed by Vitor Alves
Founder, D'Emilia Accounting · Last reviewed June 2026
All deadline information on IrishTaxDeadlines.ie is verified against current Revenue.ie guidance. Tax deadlines change annually — always verify with a qualified accountant before filing.