Every Irish tax type has its own filing and payment deadline. Missing any of them triggers an automatic surcharge. Here is everything you need to know.
Self-assessed taxpayers — self-employed, company directors, those with non-PAYE income — file an annual Form 11 income tax return. Key dates for 2026:
See the full income tax deadline guide.
Companies file a CT1 (corporation tax return) 9 months after their accounting period end. Key rules:
| Accounting period end | CT1 filing deadline |
|---|---|
| 31 March 2025 | 31 December 2025 |
| 30 June 2025 | 31 March 2026 |
| 30 September 2025 | 30 June 2026 |
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
See the corporation tax deadline guide.
Most VAT-registered businesses file bi-monthly. Returns are due on the 19th of the month following each two-month period. ROS filers get until the 23rd:
| VAT period | Return deadline |
|---|---|
| November–December 2025 | 19 February 2026 |
| January–February 2026 | 19 April 2026 |
| March–April 2026 | 19 June 2026 |
| May–June 2026 | 19 August 2026 |
| July–August 2026 | 19 October 2026 |
| September–October 2026 | 19 December 2026 |
See the VAT deadlines guide.
Under real-time PAYE, employers submit payroll information each time they pay employees. Monthly PAYE payment to Revenue is due on the 14th of each month for the prior month (e.g. 14 February for January's deductions).
| Gains in period | Payment deadline |
|---|---|
| 1 January – 30 November 2026 | 15 December 2026 |
| 1 December – 31 December 2026 | 31 January 2027 |
The CGT return (Form CG1 for individuals, CT1 for companies) is due alongside the income tax or corporation tax return, not the payment date.
| How late | Surcharge | Cap |
|---|---|---|
| 1 day to 2 months late | 10% of tax owed | €63,493 |
| Over 2 months late | 20% of tax owed | €63,493 |
| Late payment (any amount) | 0.0219% per day interest | None |
D’Emilia Accounting files Form 11, CT1, and VAT returns for individuals and businesses in Ireland. Never worry about a late filing surcharge again.
The statutory deadline for self-assessed income tax (Form 11) is 31 October 2026. Taxpayers filing via ROS who also paid their 2026 preliminary tax through ROS on time typically receive an extended deadline of approximately 12 November 2026 — Revenue announces the exact date each October.
Filing Form 11 after 31 October (or the ROS extension date) triggers an automatic late filing surcharge under TCA 1997 s1084: 10% of the tax owed if filed up to 2 months late, rising to 20% if filed more than 2 months late. The surcharge is capped at €63,493.
A company's CT1 return and tax payment are due 9 months after the end of its accounting period. For a company with a 31 December 2025 year-end, the deadline is 30 September 2026. Large companies pay preliminary CT in two instalments during the accounting period.
Most VAT-registered businesses file bi-monthly returns due on the 19th of the month following each two-month period: 19 February, 19 April, 19 June, 19 August, 19 October, 19 December. ROS filers get until the 23rd. Annual and monthly filers have different schedules.
Preliminary tax is an advance payment of income tax due for the current year. Self-assessed taxpayers must pay preliminary tax for 2026 by 31 October 2026. It must be at least 90% of the 2026 final liability, or 100% of the 2025 liability, to avoid interest charges.
Revenue does not routinely grant extensions to filing deadlines. The ROS extended deadline for income tax is automatic for those who file via ROS and pay preliminary tax on time. For other taxes, late filing triggers a surcharge regardless of the reason — Revenue may only waive this in genuinely exceptional circumstances.
Disclaimer: General information only. Verify all dates at revenue.ie. Not tax advice.
Our accountants handle your filings, send you deadline reminders, and ensure you are always compliant with Revenue — for income tax, corporation tax, VAT, PAYE and more.