Irish Tax Deadlines FAQ 2026

The statutory deadline for the 2025 Form 11 income tax return is 31 October 2026. Taxpayers who file via Revenue Online Service (ROS) and who also paid their 2026 preliminary tax via ROS on time receive an extended deadline — typically around 12–14 November 2026. Revenue announces the exact extended date in October.

Anyone who is self-employed (sole trader or partner in a partnership), a proprietary company director, has untaxed income (rental income, foreign income, investment income), or has been asked to file by Revenue. PAYE employees with significant other income must also file.

Revenue grants a filing and payment extension to taxpayers who file via ROS and paid their 2026 preliminary tax through ROS on time. The extension is typically 12–14 November. You do not apply — it is automatic if you meet the conditions. Failure to pay preliminary tax by 31 October disqualifies you from the extended deadline on the balance payment.

Preliminary tax is an advance payment of the current year's income tax. It is due by 31 October 2026 alongside the 2025 Form 11 filing. To avoid interest, it must be at least 90% of your 2026 final income tax liability, or 100% of your 2025 liability — whichever you choose.

A company's CT1 return and tax payment are due 9 months after the end of its accounting period. For a 31 December 2025 year-end, the CT1 deadline is 30 September 2026. For a 31 March 2026 year-end, it is 31 December 2026.

Companies must pay an advance instalment of CT during the accounting period. Small companies (CT liability below €200,000 in the prior year) pay one instalment: 90% of the current year liability by day 21 of month 11. Large companies pay in two instalments — months 6 and 11.

A small company for preliminary CT purposes is one whose CT liability in the prior accounting period was less than €200,000. A large company had a prior-year CT liability of €200,000 or more. Large companies must make two preliminary payments during the year.

Unlike income tax, there is no standard two-week ROS extension for CT1 returns. Companies that file via ROS may receive a minor extension of a few days — the ROS system will display the exact date. Plan to file by the 9-month statutory deadline to be safe.

Bi-monthly VAT returns are due on the 19th of the month following each two-month period: 19 February, 19 April, 19 June, 19 August, 19 October, and 19 December. ROS filers get until the 23rd of each month. Always check revenue.ie if a deadline falls near a bank holiday.

Yes. If you are VAT-registered, you must file a return for every period even if no VAT is due. Failing to file a nil return can trigger a late filing surcharge in a future period when VAT is payable.

Yes. Businesses that regularly receive VAT refunds may be allowed to file monthly. Businesses with annual VAT liability below €3,000 may qualify for annual filing with monthly direct debit payments. Contact Revenue to request a change.

In 2026, you must register for VAT if your turnover in the past 12 months (or expected within the next 30 days) exceeds €80,000 for goods or €40,000 for services. Voluntary registration is available below these limits.

Under TCA 1997 s1084, the surcharge is 10% of the tax owed if filed up to 2 months after the deadline, or 20% if filed more than 2 months late. The surcharge is capped at €63,493 in either case. It applies to income tax, CT, and VAT returns.

Revenue has limited discretion to waive surcharges. Waivers are rare and are generally reserved for genuine, extraordinary circumstances — not administrative oversight or cash flow issues. The best approach is always to file on time even if you cannot pay immediately.

Interest accrues at 0.0219% per day (approximately 8% per year) on any unpaid tax from the day after the payment due date. There is no cap on interest — it accumulates until the full amount is paid. Interest is separate from the late filing surcharge.

Yes — always. The late filing surcharge applies to filing late regardless of payment. If you file on time but pay late, only interest applies (no surcharge). If you file late AND pay late, both the surcharge and interest apply. Filing on time protects you from the larger surcharge cost.

Under Real-Time PAYE (RTPAYE), employers submit payroll data each time they pay employees. The monthly payment to Revenue is due on the 14th of each month for the previous month's PAYE, PRSI, USC, and LPT deductions. For example, January's deductions are due by 14 February.

CGT payment dates in 2026: gains made between 1 January and 30 November 2026 must be paid by 15 December 2026; gains made in December 2026 must be paid by 31 January 2027. The CGT return is filed as part of the income tax or corporation tax return, not on the payment date.

Revenue allows back-claims for up to 4 years. For example, to claim a refund for the 2022 tax year, you must submit the claim by 31 December 2026. After this date, 2022 refund claims are statute-barred and cannot be recovered.

Always confirm deadlines at revenue.ie — specifically the "Key Dates" and "Tax Calendar" sections. Deadlines can shift slightly if they fall on weekends or public holidays, and Revenue occasionally announces minor adjustments. This site provides guidance, not a substitute for checking the official source.

Yes. D'Emilia Accounting files Form 11 for self-employed individuals and directors, CT1 for companies, and VAT returns for registered businesses. We handle preliminary tax calculations, Revenue correspondence, and ensure nothing is filed late. Contact us on WhatsApp to discuss your situation.