14 Jan
PAYE/PRSI — Employer monthly
Payment for December 2025 employment taxes (RCT deductions also due)
19 Jan
VAT bi-monthly return
Period: September–October 2025. Paper return. ROS filers get to 23 Jan.
31 Jan
CGT payment
Capital gains arising in the period 1–31 December 2025
14 Feb
PAYE/PRSI — Employer monthly
Payment for January 2026 employment taxes
15 Feb
P35 — Employer annual return
Annual employer declaration for 2025 (now largely replaced by real-time PAYE but still applies for certain employers)
19 Feb
VAT bi-monthly return
Period: November–December 2025
14 Mar
PAYE/PRSI — Employer monthly
Payment for February 2026 employment taxes
31 Mar
Corporation Tax — CT1 (Dec year-end)
CT1 return and payment for companies with 31 March 2025 year-end
14 Apr
PAYE/PRSI — Employer monthly
Payment for March 2026 employment taxes
19 Apr
VAT bi-monthly return
Period: January–February 2026
30 Apr
CGT payment
Capital gains arising in 1 January–30 November 2025 period (initial payment)
14 May
PAYE/PRSI — Employer monthly
Payment for April 2026 employment taxes
31 May
Corporation Tax
CT1 for companies with 31 August 2025 year-end
14 Jun
PAYE/PRSI — Employer monthly
Payment for May 2026 employment taxes
19 Jun
VAT bi-monthly return
Period: March–April 2026
23 Jun
Corporation Tax — Preliminary (large companies)
First instalment of preliminary CT for large companies with September 2026 year-end
14 Jul
PAYE/PRSI — Employer monthly
Payment for June 2026 employment taxes
31 Jul
Corporation Tax
CT1 for companies with 31 October 2025 year-end
14 Aug
PAYE/PRSI — Employer monthly
Payment for July 2026 employment taxes
19 Aug
VAT bi-monthly return
Period: May–June 2026
14 Sep
PAYE/PRSI — Employer monthly
Payment for August 2026 employment taxes
30 Sep
Corporation Tax
CT1 for companies with 31 December 2025 year-end
14 Oct
PAYE/PRSI — Employer monthly
Payment for September 2026 employment taxes
19 Oct
VAT bi-monthly return
Period: July–August 2026
31 Oct
⭐ Income Tax — Form 11 deadline
Self-assessed 2025 return + balance of 2025 tax + 2026 preliminary tax. ROS filers get an extension to ~12 November.
31 Oct
CGT payment (initial instalment)
Capital gains arising 1 January–30 November 2026 — initial payment due
14 Nov
PAYE/PRSI — Employer monthly
Payment for October 2026 employment taxes
~12 Nov
Income Tax — ROS extended deadline
Exact date announced by Revenue in October. Form 11 filing + payment for ROS filers who paid preliminary tax on time.
19 Nov
VAT bi-monthly return
Period: September–October 2026
14 Dec
PAYE/PRSI — Employer monthly
Payment for November 2026 employment taxes
19 Dec
VAT bi-monthly return
Period: September–October 2026
31 Dec
CGT payment
Capital gains arising 1–30 November 2025 (final settlement)
31 Dec
Back-claim deadline — 2022 tax
Last day to claim tax refunds for 2022 — medical expenses, flat rate, remote working, Rent Tax Credit. After this date, 2022 refunds are permanently lost.
D’Emilia Accounting
D’Emilia Accounting files Form 11, CT1, and VAT returns for individuals and businesses in Ireland. Never worry about a late filing surcharge again.
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Exact dates can shift when a deadline falls on a weekend or public holiday — Revenue will typically move it to the next working day. Always verify at revenue.ie for the exact current dates.
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