Disclaimer

General information only

Irish Tax Deadlines publishes a calendar of Revenue filing and payment deadlines for individuals, sole traders, and employers in Ireland. The information is provided for general informational purposes — to help people understand when Revenue expects returns and payments, and what the consequences of missing a deadline are.

Nothing on this site constitutes professional tax advice. Your specific filing obligations depend on your individual circumstances — your income sources, your registration status with Revenue, your accounting period, and whether you file through ROS or on paper. The deadline calendar on this site describes the standard deadlines; your actual obligations may differ.

Deadline information — specific limitations

The following circumstances can cause the standard deadlines on this site to not apply to your situation:

• ROS extended deadlines — Revenue typically grants an extended deadline for certain returns filed through ROS (Revenue Online Service). This site notes where an ROS extension applies, but the specific extended dates are set by Revenue each year and may change. Confirm the current ROS extension directly on Revenue's website.
• Accounting period-specific deadlines — for corporation tax and some VAT obligations, the relevant deadline depends on your accounting period end date, not the calendar year. The general deadlines on this site describe standard periods. Your specific due date may be different.
• Weekend and bank holiday adjustments — when a statutory deadline falls on a weekend or public holiday, Revenue typically publishes an adjusted effective date. We incorporate these adjustments when Revenue publishes them, but there may be a gap between the announcement and our update.
• Announced extensions — Revenue occasionally announces one-off deadline extensions. These are usually published on Revenue's website and on ROS. We incorporate announced extensions when we become aware of them, but we may not capture every extension immediately.
• Taxpayer-specific situations — if you have a payment arrangement, an instalment agreement, or are under a Revenue audit, standard deadlines may not apply or may be modified by the terms of your arrangement.

Surcharge and interest information

This site describes the financial consequences of missed deadlines — surcharges and interest. Those descriptions are based on the published Revenue rules. The actual amounts applicable to your specific situation depend on the tax involved, the period of delay, and Revenue's assessment. We recommend using Revenue Penalty Calculator for an indicative estimate, and seeking professional advice if the amounts are significant.

No liability

D'Emilia Accounting and the operators of this site accept no liability for any surcharge, interest, penalty, or other financial outcome arising from reliance on the deadline information published here. If you miss a Revenue deadline because of an error on this site, we regret that but we cannot accept liability for the financial consequences.

Always verify deadlines directly with Revenue for any filing that has significant financial consequences. If you need professional help managing your Revenue deadlines, contact D'Emilia Accounting at contact@demiliaaccounting.ie or visit demiliaaccounting.ie.

Last reviewed: July 2026