Key Dates Calendar

Date
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for November 2023 (payment date is extended to 23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for distributions made in November 2023
15	Capital Gains Taxpayment due on gains arising between 1 January 2023 – 30 November 2023 inclusive
19	Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the VAT accounting period ends in November
19	Annual VAT 3 return and payment (if due) for the period December – November together with a Return of Trading Details where the VAT accounting period ends in November
21	Due date for payment of preliminary tax for companies with a financial year ending on 31 January 2024. If this is paid using ROS, this date is extended to 23 December 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2024. If this is paid using ROS, this date is extended to 23 December 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for November 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for November 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2023 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23	Due date for any balancing payment of corporation tax in respect of the same accounting period.
23	Loans advanced to participators in a close company in the year ended on 31 March 2023 may need to be repaid by 23 December 2023 to avoid the assessment (on the company) of income tax thereon
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 December 2022 year-ends, this should extend the iXBRL deadline to 23 December 2023
31	VAT IOSS Monthly Return and payment due for period November 2023
31	A four-year time limit generally applies to repayment claims. A claim for repayment of corporation tax for the year ended on 31 December 2019 must generally be lodged with Revenue by 31 December 2023. Claims for repayments of income tax for the year of assessment 2019 must also be submitted by 31 December 2023
31	Contributions by employers to approved occupational pension schemes are tax-deductible on a payment basis, as are charges on income (e.g. patent royalties and certain interest). Companies, sole traders and partnerships with 31 December year-ends may wish to review their positions to maximise/minimise deductions before the year-end
31	Scheduled expiration of reduced rate of USC for medical card holders
31	Last date for filing third-party payments return 46G for companies with a financial year ended on 31 March 2023
31	Latest date for payment of dividends for the period ended on 30 June 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31	CbC reporting notifications relating to the fiscal year ending on 31 December 2023 must be made to Revenue (where necessary) no later than 31 December 2023, via ROS
31	CbC reports/equivalent CbC reports for the fiscal year ended on 31 December 2022 must be filed with Revenue (where necessary) no later than 31 December 2023
31	A two-year time limit applies to some corporation tax group relief and loss relief claims. Potential claims for the period ended on 31 December 2021 may need to be considered before 31 December 2023
31	Research and development (R&D) tax credits in respect of R&D expenditure incurred in an accounting period ended on 31 December 2022 must be claimed by 31 December 2023. [Note: In order to claim R&D tax credits under sections 766C, 766D, 766(4D) or 766A(4C) TCA 1997 for the year 2022 an R&D Specified Return is required to be filed together with Form CT1 2022. The R&D Specified Return is not required for claims under sections 766 or 766A TCA 1997 as these claims can be submitted on the Form CT1 2022.]
31	Capital allowances in respect of expenditure incurred on specified intangible assets in an accounting period ended on 31 December 2022 must be claimed by 31 December 2023
31	Knowledge Development Box claims in respect of an accounting period ended on 31 December 2021 must be made by 31 December 2023
31	Every individual is entitled to a capital gains tax exemption of €1,270 per annum. This exemption cannot be transferred and is lost if not used by the end of the tax year
31	An exemption from capital acquisitions tax (CAT) applies to gifts up to the value of €3,000 received from any person in the tax year. Where a gift exceeds €3,000, only the excess is taken into account in calculating the CAT
31	Valuation date for the 2023 domicile levy. Irish assets held on this date will be taken into account in ascertaining whether the €5m “Irish asset test” has been met
31	Scheduled expiration date of the temporary provision for BIK on electric cars which provides for a reduction of €10,000 to the OMV of cars in A to D categories
31	Scheduled expiration date of tax reliefs specific to the farming sector, namely stamp duty consanguinity relief on non-residential transfers and acceleration of wear and tear allowances for farm safety equipment

Date

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for November 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for distributions made in November 2023

Capital Gains Taxpayment due on gains arising between 1 January 2023 – 30 November 2023 inclusive

Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the VAT accounting period ends in November

Annual VAT 3 return and payment (if due) for the period December – November together with a Return of Trading Details where the VAT accounting period ends in November

Due date for payment of preliminary tax for companies with a financial year ending on 31 January 2024. If this is paid using ROS, this date is extended to 23 December 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2024. If this is paid using ROS, this date is extended to 23 December 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for November 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for November 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2023 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return

Due date for any balancing payment of corporation tax in respect of the same accounting period.

Loans advanced to participators in a close company in the year ended on 31 March 2023 may need to be repaid by 23 December 2023 to avoid the assessment (on the company) of income tax thereon

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 December 2022 year-ends, this should extend the iXBRL deadline to 23 December 2023

VAT IOSS Monthly Return and payment due for period November 2023

A four-year time limit generally applies to repayment claims. A claim for repayment of corporation tax for the year ended on 31 December 2019 must generally be lodged with Revenue by 31 December 2023. Claims for repayments of income tax for the year of assessment 2019 must also be submitted by 31 December 2023

Contributions by employers to approved occupational pension schemes are tax-deductible on a payment basis, as are charges on income (e.g. patent royalties and certain interest). Companies, sole traders and partnerships with 31 December year-ends may wish to review their positions to maximise/minimise deductions before the year-end

Scheduled expiration of reduced rate of USC for medical card holders

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 March 2023

Latest date for payment of dividends for the period ended on 30 June 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

CbC reporting notifications relating to the fiscal year ending on 31 December 2023 must be made to Revenue (where necessary) no later than 31 December 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 31 December 2022 must be filed with Revenue (where necessary) no later than 31 December 2023

A two-year time limit applies to some corporation tax group relief and loss relief claims. Potential claims for the period ended on 31 December 2021 may need to be considered before 31 December 2023

Research and development (R&D) tax credits in respect of R&D expenditure incurred in an accounting period ended on 31 December 2022 must be claimed by 31 December 2023.

[Note: In order to claim R&D tax credits under sections 766C, 766D, 766(4D) or 766A(4C) TCA 1997 for the year 2022 an R&D Specified Return is required to be filed together with Form CT1 2022. The R&D Specified Return is not required for claims under sections 766 or 766A TCA 1997 as these claims can be submitted on the Form CT1 2022.]

Capital allowances in respect of expenditure incurred on specified intangible assets in an accounting period ended on 31 December 2022 must be claimed by 31 December 2023

Knowledge Development Box claims in respect of an accounting period ended on 31 December 2021 must be made by 31 December 2023

Every individual is entitled to a capital gains tax exemption of €1,270 per annum. This exemption cannot be transferred and is lost if not used by the end of the tax year

An exemption from capital acquisitions tax (CAT) applies to gifts up to the value of €3,000 received from any person in the tax year. Where a gift exceeds €3,000, only the excess is taken into account in calculating the CAT

Valuation date for the 2023 domicile levy. Irish assets held on this date will be taken into account in ascertaining whether the €5m “Irish asset test” has been met

Scheduled expiration date of the temporary provision for BIK on electric cars which provides for a reduction of €10,000 to the OMV of cars in A to D categories

Scheduled expiration date of tax reliefs specific to the farming sector, namely stamp duty consanguinity relief on non-residential transfers and acceleration of wear and tear allowances for farm safety equipment

Date
1	Commencement of Local Property Tax (LPT) phased payments
1	Reporting obligations for Online Platform Operators (DAC7) apply from this date, the first reports are due by 31 January 2024 (subject to Commencement Order)
1	Benefit-in-kind on company cars to be calculated with reference to CO2 emissions
1	Benefit-in-kind tapering provisions reduce the original market value by €35,000 for electric vehicles made available in the 2023 year of assessment
1	Qualifying expenditure for the construction of slurry storage facilities in the period 1 January to 30 June 2023 will qualify for accelerated capital allowances
1	Landlords may avail of relief for certain retrofitting expenditure incurred on rented residential property commencing 1 January 2023
1	The VAT rate applying to the sale of newspapers and electronically supplied newspapers is reduced from 9% to 0%
1	Farmers’ flat rate addition is decreased from 5.5% to 5%
1	An Irish resident receiving a lump sum from a foreign pension on or after this date will be taxed in the same manner as an Irish pension lump sum received from an Irish pension
1	For residential zoned land tax (RZLT) purposes landowners must make a submission regarding the inclusion or exclusion of land on the draft map to the local authority not later than 1 January 2023
10	Deadline for paying LPT in full, in one single payment or confirming that payment will be made in full by Single Debit Authority
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for December 2022 (payment date is extended to 23rd for ROS users who file and pay online) Quarterly payment for October – December 2022 (23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for December 2022
15	Commencement of LPT monthly direct debit payments
19	Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December
19	Bi-Monthly VAT 3 return and payment (if due) for period November – December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 November and 31 December
19	Bi-Annual VAT 3 return and payment (if due) for period July – December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 December
19	4 Monthly VAT 3 return and payment (if due) for period September – December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 September and 31 December
19	Annual VAT 3 return and payment (if due) for the period January – December together with a Return of Trading Details where the VAT accounting period ends in December
21	Due date for payment of preliminary tax for companies with a financial year ending on 28 February 2023. If this is paid using ROS, this date is extended to 23 January 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 July 2023. If this is paid using ROS, this date is extended to 23 January 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 April 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return.
23	Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 30 April 2022.
23	Loans advanced to participators in a close company in the year ended on 30 April 2022 may need to be repaid by 23 January 2023 to avoid the assessment (on the company) of income tax thereon.
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 January 2022 year-ends, this should extend the iXBRL deadline to 23 January 2023.
23	Relevant Contracts Tax (RCT) monthly return and payment for December 2022
23	RCT quarterly return and payment (if due) for period October – December 2022
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for December 2022
31	Latest date for payment of dividends for the period ended on 31 July 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31	Last date for filing third-party payments return 46G for companies with a financial year ended on 30 April 2022
31	Payment due on chargeable gains arising between 1 December 2022 to 31 December 2022 inclusive
31	OSS VAT return and payment (if due) for the period October – December 2022
31	IOSS Monthly Return and payment due for period December 2022
31	CbC reporting notifications relating to the fiscal year ending on 31 January 2023 must be made to Revenue (where necessary) no later than 31 January, via ROS
31	CbC reports/equivalent CbC reports for the fiscal year ended on 31 January 2022 must be filed with Revenue (where necessary) no later than 31 January 2023

Date

Commencement of Local Property Tax (LPT) phased payments

Reporting obligations for Online Platform Operators (DAC7) apply from this date, the first reports are due by 31 January 2024 (subject to Commencement Order)

Benefit-in-kind on company cars to be calculated with reference to CO2 emissions

Benefit-in-kind tapering provisions reduce the original market value by €35,000 for electric vehicles made available in the 2023 year of assessment

Qualifying expenditure for the construction of slurry storage facilities in the period 1 January to 30 June 2023 will qualify for accelerated capital allowances

Landlords may avail of relief for certain retrofitting expenditure incurred on rented residential property commencing 1 January 2023

The VAT rate applying to the sale of newspapers and electronically supplied newspapers is reduced from 9% to 0%

Farmers’ flat rate addition is decreased from 5.5% to 5%

An Irish resident receiving a lump sum from a foreign pension on or after this date will be taxed in the same manner as an Irish pension lump sum received from an Irish pension

For residential zoned land tax (RZLT) purposes landowners must make a submission regarding the inclusion or exclusion of land on the draft map to the local authority not later than 1 January 2023

Deadline for paying LPT in full, in one single payment or confirming that payment will be made in full by Single Debit Authority

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for December 2022 (payment date is extended to 23rd for ROS users who file and pay online)

Quarterly payment for October – December 2022 (23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for December 2022

Commencement of LPT monthly direct debit payments

Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December

Bi-Monthly VAT 3 return and payment (if due) for period November – December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 November and 31 December

Bi-Annual VAT 3 return and payment (if due) for period July – December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 December

4 Monthly VAT 3 return and payment (if due) for period September – December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 September and 31 December

Annual VAT 3 return and payment (if due) for the period January – December together with a Return of Trading Details where the VAT accounting period ends in December

Due date for payment of preliminary tax for companies with a financial year ending on 28 February 2023. If this is paid using ROS, this date is extended to 23 January 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 July 2023. If this is paid using ROS, this date is extended to 23 January 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 April 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return.

Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 30 April 2022.

Loans advanced to participators in a close company in the year ended on 30 April 2022 may need to be repaid by 23 January 2023 to avoid the assessment (on the company) of income tax thereon.

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 January 2022 year-ends, this should extend the iXBRL deadline to 23 January 2023.

Relevant Contracts Tax (RCT) monthly return and payment for December 2022

RCT quarterly return and payment (if due) for period October – December 2022

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for December 2022

Latest date for payment of dividends for the period ended on 31 July 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

Last date for filing third-party payments return 46G for companies with a financial year ended on 30 April 2022

Payment due on chargeable gains arising between 1 December 2022 to 31 December 2022 inclusive

OSS VAT return and payment (if due) for the period October – December 2022

IOSS Monthly Return and payment due for period December 2022

CbC reporting notifications relating to the fiscal year ending on 31 January 2023 must be made to Revenue (where necessary) no later than 31 January, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 31 January 2022 must be filed with Revenue (where necessary) no later than 31 January 2023

Date
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for January 2023 (payment date is extended to 23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for January 2023
19	Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the VAT accounting period ends in January
19	Annual VAT 3 return and payment (if due) for the period February – January together with a Return of Trading Details where the VAT accounting period ends in January
21	Due date for payment of preliminary tax for companies with a financial year ending on 31 March 2023. If this is paid using ROS, this date is extended to 23 February 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 August 2023. If this is paid using ROS, this date is extended to 23 February 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for January 2023
23	Tax Professional Services Withholding (PSWT) F35 annual return for year ended 31 December 2022
23	PSWT F30 monthly return and payment for January 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 May 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23	Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 May 2022
23	Loans advanced to participators in a close company in the year ended on 31 May 2022 may need to be repaid by 23 February 2023 to avoid the assessment (on the company) of income tax thereon
23	A concessional three-month filing extension for iXBRL financial statements (*not* Form CT1) may apply. For 28 February 2022 year-ends, this should extend the iXBRL deadline to 23 February 2023
23	Due date for submission of SARP Employer Return for year ended 31 December 2022
28	VAT IOSS Monthly Return and payment due for period January 2022
28	Expiration of temporary VAT rate of 9% for supplies of gas and electricity
28	Latest date for payment of dividends for the period ended on 31 August 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
28	Last date for filing third-party payments return 46G for companies with a financial year ended on 31 May 2022
28	CbC reporting notifications relating to the fiscal year ending on 28 February 2023 must be made to Revenue (where necessary) no later than 30 April 2023, via ROS
28	CbC reports/equivalent CbC reports for the fiscal year ended on 28 February 2022 must be filed with Revenue (where necessary) no later than 28 February 2023
28	Temporary Business Energy Support Scheme (TBESS) claims in respect of energy bills arising in October 2022 must be made by this date. [Update: Claims for all periods must be submitted by 30 September 2023]

Date

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for January 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for January 2023

Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the VAT accounting period ends in January

Annual VAT 3 return and payment (if due) for the period February – January together with a Return of Trading Details where the VAT accounting period ends in January

Due date for payment of preliminary tax for companies with a financial year ending on 31 March 2023. If this is paid using ROS, this date is extended to 23 February 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 August 2023. If this is paid using ROS, this date is extended to 23 February 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for January 2023

Tax Professional Services Withholding (PSWT) F35 annual return for year ended 31 December 2022

PSWT F30 monthly return and payment for January 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 May 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return

Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 May 2022

Loans advanced to participators in a close company in the year ended on 31 May 2022 may need to be repaid by 23 February 2023 to avoid the assessment (on the company) of income tax thereon

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 28 February 2022 year-ends, this should extend the iXBRL deadline to 23 February 2023

Due date for submission of SARP Employer Return for year ended 31 December 2022

VAT IOSS Monthly Return and payment due for period January 2022

Expiration of temporary VAT rate of 9% for supplies of gas and electricity

Latest date for payment of dividends for the period ended on 31 August 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 May 2022

CbC reporting notifications relating to the fiscal year ending on 28 February 2023 must be made to Revenue (where necessary) no later than 30 April 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 28 February 2022 must be filed with Revenue (where necessary) no later than 28 February 2023

Temporary Business Energy Support Scheme (TBESS) claims in respect of energy bills arising in October 2022 must be made by this date.

[Update: Claims for all periods must be submitted by 30 September 2023]

Date
1	The fund management exemption applying to the management of Section 110 entities will no longer be available to Section 110 entities holding ‘qualifying assets’ in the form of plant and machinery
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for February 2023 (payment date is extended to 23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for February 2023
19	Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the VAT accounting period ends in February
19	Bi-Monthly VAT 3 return and payment (if due) for period January/February 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 28 February
	Annual VAT 3 return and payment (if due) for the period March – February together with a Return of Trading Details where the VAT accounting period ends in February
21	LPT: Single Debit Authority deduction from bank account
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 June 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23	Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 30 June 2022
23	Loans advanced to participators in a close company in the year ended on 30 June 2022 may need to be repaid by 23 March 2023 to avoid the assessment (on the company) of income tax thereon
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 March 2022 year-ends, this should extend the iXBRL deadline to 23 March 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for February 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for February 2023
31	CbC reporting notifications relating to the fiscal year ending on 31 March 2023 must be made to Revenue (where necessary) no later than 31 March 2023, via ROS
31	CbC reports/equivalent CbC reports for the fiscal year ended on 31 March 2022 must be filed with Revenue (where necessary) no later than 31 March 2023
31	Applications for extension or renewal of opinions/confirmations issued by the Revenue in 2017 must be made by this date.
31	Latest date for payment of dividends for the period ended on 30 September 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31	Last date for filing third-party payments return is 46G for companies with a financial year ended on 30 June 2022
31	Due date for submission of Form ESA – Return of information of Employer’s Share Awards for 2022
31	Due date for submission of Form RSS1 – Return of Share Options and other Rights for 2022
31	Due date for submission of Form KEEP1 – Return of information of the Key Employee Engagement Programme for 2022
31	Due date for submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2022
31	Due date for submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2022
31	Due date for submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2022
31	Deadline for claiming Separate Assessment for 2023
31	Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2023
31	VATIOSS Monthly filing and payment due for period February 2023
31	Temporary Business Energy Support Scheme (TBESS) claims in respect of energy bills arising in November 2022 must be made by this date. [Update: Claims for all periods must be submitted by 30 September 2023]

Date

The fund management exemption applying to the management of Section 110 entities will no longer be available to Section 110 entities holding ‘qualifying assets’ in the form of plant and machinery

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for February 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for February 2023

Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the VAT accounting period ends in February

Bi-Monthly VAT 3 return and payment (if due) for period January/February 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 28 February

Annual VAT 3 return and payment (if due) for the period March – February together with a Return of Trading Details where the VAT accounting period ends in February

LPT: Single Debit Authority deduction from bank account

Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 June 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return

Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 30 June 2022

Loans advanced to participators in a close company in the year ended on 30 June 2022 may need to be repaid by 23 March 2023 to avoid the assessment (on the company) of income tax thereon

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 March 2022 year-ends, this should extend the iXBRL deadline to 23 March 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for February 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for February 2023

CbC reporting notifications relating to the fiscal year ending on 31 March 2023 must be made to Revenue (where necessary) no later than 31 March 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 31 March 2022 must be filed with Revenue (where necessary) no later than 31 March 2023

Applications for extension or renewal of opinions/confirmations issued by the Revenue in 2017 must be made by this date.

Latest date for payment of dividends for the period ended on 30 September 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

Last date for filing third-party payments return is 46G for companies with a financial year ended on 30 June 2022

Due date for submission of Form ESA – Return of information of Employer’s Share Awards for 2022

Due date for submission of Form RSS1 – Return of Share Options and other Rights for 2022

Due date for submission of Form KEEP1 – Return of information of the Key Employee Engagement Programme for 2022

Due date for submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2022

Due date for submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2022

Due date for submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2022

Deadline for claiming Separate Assessment for 2023

Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2023

VATIOSS Monthly filing and payment due for period February 2023

Temporary Business Energy Support Scheme (TBESS) claims in respect of energy bills arising in November 2022 must be made by this date.

[Update: Claims for all periods must be submitted by 30 September 2023]

Date
7	Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly ‘client lists’ in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 31 March are due on 7 April
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for March 2023 (payment date is extended to 23rd for ROS users who file and pay online) Quarterly return and payment for January – March 2023 (23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for distributions made in March 2023
19	Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the VAT accounting period ends in March
19	Annual VAT 3 return and payment (if due) for the period April – March together with a Return of Trading Details where the VAT accounting period ends in March
21	Due date for payment of preliminary tax for companies with a financial year ending on 31 May 2023. If this is paid using ROS, this date is extended to 23 April 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 October 2023. If this is paid using ROS, this date is extended to 23 April 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for March 2023
23	RCT quarterly return and payment (if due) for period January – March 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 July 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for March 2023
23	Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 July 2022
23	Loans advanced to participators in a close company in the year ended on 31 July 2022 may need to be repaid by 23 April 2023 to avoid the assessment (on the company) of income tax thereon
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 April 2022 year-ends, this should extend the iXBRL deadline to 23 April 2023
30	OSS VAT return and payment (if due) for the period January – March 2023
30	VAT IOSS Monthly Return and payment due for period March 2023
30	Due date for submission to Revenue of returns of debit and credit card transactions (by merchant acquirers) for the year 2022
30	Last date for filing third-party payments return 46G for companies with a financial year ended on 31 July 2022
30	Latest date for payment of dividends for the period ended on 31 October 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
30	CbC reporting notifications relating to the fiscal year ending on 30 April 2023 must be made to Revenue (where necessary) no later than 30 April 2023, via ROS
30	CbC reports/equivalent CbC reports for the fiscal year ended on 30 April 2022 must be filed with Revenue (where necessary) no later than 30 April 2023
30	Temporary Business Energy Support Scheme (TBESS) claims in respect of energy bills arising in December 2022 must be made by this date. [Update: Claims for all periods must be submitted by 30 September 2023]

Date

Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly ‘client lists’ in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 31 March are due on 7 April

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for March 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Quarterly return and payment for January – March 2023 (23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for distributions made in March 2023

Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the VAT accounting period ends in March

Annual VAT 3 return and payment (if due) for the period April – March together with a Return of Trading Details where the VAT accounting period ends in March

Due date for payment of preliminary tax for companies with a financial year ending on 31 May 2023. If this is paid using ROS, this date is extended to 23 April 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 October 2023. If this is paid using ROS, this date is extended to 23 April 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for March 2023

RCT quarterly return and payment (if due) for period January – March 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 July 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for March 2023

Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 July 2022

Loans advanced to participators in a close company in the year ended on 31 July 2022 may need to be repaid by 23 April 2023 to avoid the assessment (on the company) of income tax thereon

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 April 2022 year-ends, this should extend the iXBRL deadline to 23 April 2023

OSS VAT return and payment (if due) for the period January – March 2023

VAT IOSS Monthly Return and payment due for period March 2023

Due date for submission to Revenue of returns of debit and credit card transactions (by merchant acquirers) for the year 2022

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 July 2022

Latest date for payment of dividends for the period ended on 31 October 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

CbC reporting notifications relating to the fiscal year ending on 30 April 2023 must be made to Revenue (where necessary) no later than 30 April 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 30 April 2022 must be filed with Revenue (where necessary) no later than 30 April 2023

Temporary Business Energy Support Scheme (TBESS) claims in respect of energy bills arising in December 2022 must be made by this date.

[Update: Claims for all periods must be submitted by 30 September 2023]

Date
1	Carbon tax increase on fuels (other than auto fuels)
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for April 2023 (payment date is extended to 23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT)for distributions made in April 2023
19	Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the VAT accounting period ends in April
19	Bi-Monthly VAT 3 return and payment for period March – April 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 March and 30 April
19	4 Monthly VAT 3 return and payment (if due) for period January – April 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 30 April
19	Annual VAT 3 return and payment (if due) for the period May – April together with a Return of Trading Details where the VAT accounting period ends in April
21	Due date for payment of preliminary tax for companies with a financial year ending on 30 June 2023. If this is paid using ROS, this date is extended to 23 May 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 November 2023. If this is paid using ROS, this date is extended to 23 May 2023
23	Loans advanced to participators in a close company in the year ended on 31 August 2022 may need to be repaid by 23 May 2023 to avoid the assessment (on the company) of income tax thereon
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for April 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for April 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 August 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23	Due date for any balancing payment of corporation tax in respect of the same accounting period
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 May 2022 year-ends, this should extend the iXBRL deadline to 23 May 2023
31	VAT IOSS Monthly Return and payment due for period April 2023
31	Last date for filing third-party payments return 46G for companies with a financial year ended on 31 August 2022
31	Latest date for payment of dividends for the period ended on 30 November 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).
31	CbC reporting notifications relating to the fiscal year ending on 31 May 2023 must be made to Revenue (where necessary) no later than 31 May 2023, via ROS
31	CbC reports/equivalent CbC reports for the fiscal year ended on 31 May 2022 must be filed with Revenue (where necessary) no later than 31 May 2023
31	Scheduled expiration date of the Temporary Business Energy Support Scheme (TBESS)
31	Scheduled expiration date of the Temporary Business Energy Support Scheme (TBESS)

Date

Carbon tax increase on fuels (other than auto fuels)

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for April 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT)for distributions made in April 2023

Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the VAT accounting period ends in April

Bi-Monthly VAT 3 return and payment for period March – April 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 March and 30 April

4 Monthly VAT 3 return and payment (if due) for period January – April 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 30 April

Annual VAT 3 return and payment (if due) for the period May – April together with a Return of Trading Details where the VAT accounting period ends in April

Due date for payment of preliminary tax for companies with a financial year ending on 30 June 2023. If this is paid using ROS, this date is extended to 23 May 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 November 2023. If this is paid using ROS, this date is extended to 23 May 2023

Loans advanced to participators in a close company in the year ended on 31 August 2022 may need to be repaid by 23 May 2023 to avoid the assessment (on the company) of income tax thereon

Relevant Contracts Tax (RCT) monthly return and payment (if due) for April 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for April 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 August 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return

Due date for any balancing payment of corporation tax in respect of the same accounting period

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 May 2022 year-ends, this should extend the iXBRL deadline to 23 May 2023

VAT IOSS Monthly Return and payment due for period April 2023

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 August 2022

Latest date for payment of dividends for the period ended on 30 November 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).

CbC reporting notifications relating to the fiscal year ending on 31 May 2023 must be made to Revenue (where necessary) no later than 31 May 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 31 May 2022 must be filed with Revenue (where necessary) no later than 31 May 2023

Scheduled expiration date of the Temporary Business Energy Support Scheme (TBESS)

Date
1	For residential zoned land tax purposes (RZLT) a person may make a submission to the local authority, in relation to the exclusion of land on the RZLT supplemental map or to request a change of zoning of land, by no later than 1 June 2023
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for May 2023 (payment date is extended to 23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for distributions May 2023
19	Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the VAT accounting period ends in May
19	Annual VAT 3 return and payment (if due) for the period June – May together with a Return of Trading Details where the VAT accounting period ends in May
21	Due date for payment of preliminary tax for companies with a financial year ending on 31 July 2023. If this is paid using ROS, this date is extended to 23 June 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 December 2023. If this is paid using ROS, this date is extended to 23 June 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for May 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for May 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 September 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23	Due date for any balancing payment of corporation tax in respect of the same accounting period
23	Loans advanced to participators in a close company in the year ended on 30 September 2022 may need to be repaid by 23 June 2023 to avoid the assessment (on the company) of income tax thereon
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 June 2022 year-ends, this should extend the iXBRL deadline to 23 June 2023.
30	VAT IOSS Monthly Return and payment due for period May 2023
30	Deadline for FATCA and CRS reporting obligations for 2022. [Update: Extended to 14 July 2023]
30	Claims under the VAT compensation schemes for charities for VAT paid on expenditure in 2022 must be submitted by 30 June 2023
30	Last date for filing third-party payments return 46G for companies with a financial year ended on 30 September 2022
30	Latest date for payment of dividends for the period ended on 31 December 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
30	CbC reporting notifications relating to the fiscal year ending on 30 June 2023 must be made to Revenue (where necessary) no later than 30 June 2023, via ROS
30	CbC reports/equivalent CbC reports for the fiscal year ended on 30 June 2022 must be filed with Revenue (where necessary) no later than 30 June 2023

Date

For residential zoned land tax purposes (RZLT) a person may make a submission to the local authority, in relation to the exclusion of land on the RZLT supplemental map or to request a change of zoning of land, by no later than 1 June 2023

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for May 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for distributions May 2023

Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the VAT accounting period ends in May

Annual VAT 3 return and payment (if due) for the period June – May together with a Return of Trading Details where the VAT accounting period ends in May

Due date for payment of preliminary tax for companies with a financial year ending on 31 July 2023. If this is paid using ROS, this date is extended to 23 June 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 December 2023. If this is paid using ROS, this date is extended to 23 June 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for May 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for May 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 September 2022 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return

Due date for any balancing payment of corporation tax in respect of the same accounting period

Loans advanced to participators in a close company in the year ended on 30 September 2022 may need to be repaid by 23 June 2023 to avoid the assessment (on the company) of income tax thereon

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 June 2022 year-ends, this should extend the iXBRL deadline to 23 June 2023.

VAT IOSS Monthly Return and payment due for period May 2023

Deadline for FATCA and CRS reporting obligations for 2022.

[Update: Extended to 14 July 2023]

Claims under the VAT compensation schemes for charities for VAT paid on expenditure in 2022 must be submitted by 30 June 2023

Last date for filing third-party payments return 46G for companies with a financial year ended on 30 September 2022

Latest date for payment of dividends for the period ended on 31 December 2021 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

CbC reporting notifications relating to the fiscal year ending on 30 June 2023 must be made to Revenue (where necessary) no later than 30 June 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 30 June 2022 must be filed with Revenue (where necessary) no later than 30 June 2023

Date
7	Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly “client lists” in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 30 June are due on 7 July
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for June 2023 (payment date is extended to 23rd for ROS users who file and pay online) Quarterly return and payment for April – June 2023 (23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for distributions made in June 2023
19	Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the VAT accounting period ends in June
19	Bi-Monthly VAT 3 return and payment (if due) for period May – June 2023 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June
19	Bi-Annual VAT 3 return and payment (if due) for period January – June 2023 together with the Return of Trading Details where the accounting period ends between 1 January and 30 June
19	Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the VAT accounting period ends in June
21	Extended deadline for submission of Form CCF1
21	Due date for payment of preliminary tax for companies with a financial year ending on 31 August 2023. If this is paid using ROS, this date is extended to 23 July 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 January 2024. If this is paid using ROS, this date is extended to 23 July 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for June 2023
23	RCT quarterly return and payment (if due) for period April – June 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for June 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 October 2022 if filed using ROS (otherwise, 21 July 2022)Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23	Due date for any balancing payment in respect of the same accounting period
23	Loans advanced to participators in a close company in the year ended on 31 October 2022 may need to be repaid by 23 July 2023 to avoid the assessment (on the company) of income tax thereon
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 July 2022 year-ends, this should extend the iXBRL deadline to 23 July 2023
30	Due date for submission of return and payment of IREF withholding tax for accounting periods ended between 1 July and 31 December 2022
30	Due date for IREFs to file financial statements electronically (in iXBRL format) with Revenue for accounting periods ended between 1 July and 31 December 2022
31	OSS VAT return and payment (if due) for the period April – June 2023
31	VAT IOSS Monthly Return and payment due for period June 2023
31	Last date for filing third-party payments return 46G for companies with a financial year ended on 31 October 2022
31	Latest date for payment of dividends for the period ended on 31 January 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31	CbC reporting notifications relating to the fiscal year ending on 31 July 2023 must be made to Revenue (where necessary) no later than 31 July 2023, via ROS
31	CbC reports/equivalent CbC reports for the fiscal year ended on 31 July 2022 must be filed with Revenue (where necessary) no later than 31 July 2023
31	Temporary Business Energy Support Scheme (TBESS) claims in respect of all claim periods must be submitted this date. [Update: Claims for all periods must be submitted by 30 September 2023]

Date

Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly “client lists” in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 30 June are due on 7 July

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for June 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Quarterly return and payment for April – June 2023 (23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for distributions made in June 2023

Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the VAT accounting period ends in June

Bi-Monthly VAT 3 return and payment (if due) for period May – June 2023 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June

Bi-Annual VAT 3 return and payment (if due) for period January – June 2023 together with the Return of Trading Details where the accounting period ends between 1 January and 30 June

Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the VAT accounting period ends in June

Extended deadline for submission of Form CCF1

Due date for payment of preliminary tax for companies with a financial year ending on 31 August 2023. If this is paid using ROS, this date is extended to 23 July 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 January 2024. If this is paid using ROS, this date is extended to 23 July 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for June 2023

RCT quarterly return and payment (if due) for period April – June 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for June 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 October 2022 if filed using ROS (otherwise, 21 July 2022)Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return

Due date for any balancing payment in respect of the same accounting period

Loans advanced to participators in a close company in the year ended on 31 October 2022 may need to be repaid by 23 July 2023 to avoid the assessment (on the company) of income tax thereon

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 July 2022 year-ends, this should extend the iXBRL deadline to 23 July 2023

Due date for submission of return and payment of IREF withholding tax for accounting periods ended between 1 July and 31 December 2022

Due date for IREFs to file financial statements electronically (in iXBRL format) with Revenue for accounting periods ended between 1 July and 31 December 2022

OSS VAT return and payment (if due) for the period April – June 2023

VAT IOSS Monthly Return and payment due for period June 2023

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 October 2022

Latest date for payment of dividends for the period ended on 31 January 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

CbC reporting notifications relating to the fiscal year ending on 31 July 2023 must be made to Revenue (where necessary) no later than 31 July 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 31 July 2022 must be filed with Revenue (where necessary) no later than 31 July 2023

Temporary Business Energy Support Scheme (TBESS) claims in respect of all claim periods must be submitted this date.

[Update: Claims for all periods must be submitted by 30 September 2023]

Date
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for July 2023 (payment date is extended to 23rd for ROS users who file and pay online)
14	Dividend Withholding Tax (DWT) Return and payment of DWT for July 2023
19	Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the VAT accounting period ends in July
19	Annual VAT 3 return and payment (if due) for the period August – July together with a Return of Trading Details where the VAT accounting period ends in July
21	Due date for payment of preliminary tax for companies with a financial year ending on 30 September 2023. If this is paid using ROS, this date is extended to 23 August 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 29 February 2024. If this is paid using ROS, this date is extended to 23 August 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for July 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for July 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 November 2022 if filed using ROS (otherwise, 21 August 2023). Certain elections, including the close company election in s 434 TCA 1997 on the treatment of dividends/distributions, are required to be included with the return
23	Due date for any balancing payment in respect of the same accounting period
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 August 2022 year-ends, this should extend the iXBRL deadline to 23 August 2023
23	Loans advanced to participators in a close company in the year ended 30 November 2022 may need to be repaid by 23 August 2023 to avoid the assessment (on the company) of income tax thereon
30	Companies within the scope of the temporary solidarity contribution are required to register with Revenue by 30 August 2023
31	VAT IOSS Monthly Return and payment due for period July 2023
31	Capital acquisitions tax on gifts and inheritances with a valuation date in the 12-month period ending on 31 August 2023 must be paid and the return filed by 31 October 2023. For gifts/inheritances received in the period 1 September to 31 December 2023, the pay and file deadline is 31 October 2024
31	Last date for filing third-party payments return 46G for companies with a financial year ended on 30 November 2022
31	Latest date for payment of dividends for the period ended on 28 February 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31	CbC reporting notifications relating to the fiscal year ending on 31 August 2023 must be made to Revenue (where necessary) no later than 31 August 2023, via ROS
31	CbC reports/equivalent CbC reports for the fiscal year ended on 31 August 2022 must be filed with Revenue (where necessary) no later than 31 August 2023
31	Scheduled expiration date of the 9% rate of VAT on Tourism and Hospitality

Date

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for July 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Dividend Withholding Tax (DWT) Return and payment of DWT for July 2023

Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the VAT accounting period ends in July

Annual VAT 3 return and payment (if due) for the period August – July together with a Return of Trading Details where the VAT accounting period ends in July

Due date for payment of preliminary tax for companies with a financial year ending on 30 September 2023. If this is paid using ROS, this date is extended to 23 August 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 29 February 2024. If this is paid using ROS, this date is extended to 23 August 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for July 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for July 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 November 2022 if filed using ROS (otherwise, 21 August 2023). Certain elections, including the close company election in s 434 TCA 1997 on the treatment of dividends/distributions, are required to be included with the return

Due date for any balancing payment in respect of the same accounting period

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 August 2022 year-ends, this should extend the iXBRL deadline to 23 August 2023

Loans advanced to participators in a close company in the year ended 30 November 2022 may need to be repaid by 23 August 2023 to avoid the assessment (on the company) of income tax thereon

Companies within the scope of the temporary solidarity contribution are required to register with Revenue by 30 August 2023

VAT IOSS Monthly Return and payment due for period July 2023

Capital acquisitions tax on gifts and inheritances with a valuation date in the 12-month period ending on 31 August 2023 must be paid and the return filed by 31 October 2023. For gifts/inheritances received in the period 1 September to 31 December 2023, the pay and file deadline is 31 October 2024

Last date for filing third-party payments return 46G for companies with a financial year ended on 30 November 2022

Latest date for payment of dividends for the period ended on 28 February 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

CbC reporting notifications relating to the fiscal year ending on 31 August 2023 must be made to Revenue (where necessary) no later than 31 August 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 31 August 2022 must be filed with Revenue (where necessary) no later than 31 August 2023

Scheduled expiration date of the 9% rate of VAT on Tourism and Hospitality

Date
1	Defective concrete products levy comes into effect on this date
1	Residential Zoned Land Tax (RZLT): Landowners dissatisfied with a local authority’s decision to include land on supplemental maps may make an appeal to An Bord Pleanala by this date
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for August 2023 (payment date is extended to 23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for August 2023
19	Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the VAT accounting period ends in August
19	Bi-Monthly VAT 3 return and payment (if due) for period July – August 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 August
19	4 Monthly VAT 3 return and payment (if due) for period May – August 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 May and 31 August
19	Annual VAT 3 return and payment (if due) for the period September – August together with a Return of Trading Details where the VAT accounting period ends in August
21	Due date for payment of preliminary tax for companies with a financial year ended on 31 October 2023. If this is paid using ROS, this date is extended to 23 September 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 March 2024. If this is paid using ROS, this date is extended to 23 September 2023
23	Relevant Contracts Tax (RCT monthly return and payment (if due) for August 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for August 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 December 2022 if filed using ROS (otherwise, 21 September 2023). Certain elections, including the close company election in s434 TCA 1997 on the treatment of dividends/distributions, are required to be included with the return
23	Due date for any balancing payment in respect of the same accounting period
23	Loans advanced to participators in a close company in the year ended on 31 December 2022 may need to be repaid by 23 September 2023 to avoid the assessment (on the company) of income tax thereon
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 September 2022 year-ends, this should extend the iXBRL deadline to 23 September 2023
23	Companies within the scope of the Temporary Solidarity Contribution (TSC) are required to file their return and pay the 2022 TSC by this date
30	VAT IOSS Monthly Return and payment due for period August 2023
30	Deadline for EU cross-border VAT repayment claims for 2022
30	Last date for filing third-party payments return 46G for companies with a financial year ended on 31 December 2022
30	Latest date for payment of dividends for the period ended on 31 March 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
30	CbC reporting notifications relating to the fiscal year ending on 30 September 2023 must be made to Revenue (where necessary) no later than 30 September 2023, via ROS
30	CbC reports/equivalent CbC reports for the fiscal year ended on 30 September 2022 must be filed with Revenue (where necessary) no later than 30 September 2023
30	Temporary Business Energy Support Scheme (TBESS) claims for all periods must be submitted by this date

Date

Defective concrete products levy comes into effect on this date

Residential Zoned Land Tax (RZLT):

Landowners dissatisfied with a local authority’s decision to include land on supplemental maps may make an appeal to An Bord Pleanala by this date

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for August 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for August 2023

Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the VAT accounting period ends in August

Bi-Monthly VAT 3 return and payment (if due) for period July – August 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 August

4 Monthly VAT 3 return and payment (if due) for period May – August 2023 together with the Return of Trading Details where the VAT accounting period ends between 1 May and 31 August

Annual VAT 3 return and payment (if due) for the period September – August together with a Return of Trading Details where the VAT accounting period ends in August

Due date for payment of preliminary tax for companies with a financial year ended on 31 October 2023. If this is paid using ROS, this date is extended to 23 September 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 March 2024. If this is paid using ROS, this date is extended to 23 September 2023

Relevant Contracts Tax (RCT monthly return and payment (if due) for August 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for August 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 December 2022 if filed using ROS (otherwise, 21 September 2023). Certain elections, including the close company election in s434 TCA 1997 on the treatment of dividends/distributions, are required to be included with the return

Due date for any balancing payment in respect of the same accounting period

Loans advanced to participators in a close company in the year ended on 31 December 2022 may need to be repaid by 23 September 2023 to avoid the assessment (on the company) of income tax thereon

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 September 2022 year-ends, this should extend the iXBRL deadline to 23 September 2023

Companies within the scope of the Temporary Solidarity Contribution (TSC) are required to file their return and pay the 2022 TSC by this date

VAT IOSS Monthly Return and payment due for period August 2023

Deadline for EU cross-border VAT repayment claims for 2022

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 December 2022

Latest date for payment of dividends for the period ended on 31 March 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

CbC reporting notifications relating to the fiscal year ending on 30 September 2023 must be made to Revenue (where necessary) no later than 30 September 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 30 September 2022 must be filed with Revenue (where necessary) no later than 30 September 2023

Temporary Business Energy Support Scheme (TBESS) claims for all periods must be submitted by this date

Date
1	Commencement of the implementation of the EU Carbon Border Adjustment Mechanism
6	Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly “client lists” in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 30 September are due on 6 October
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for September 2023 (payment date is extended to 23rd for ROS users who file and pay online) Quarterly return and payment for July – September 2023 (23rd for ROS users who file and pay online)
14	Return and payment date of Dividend Withholding Tax (DWT) for distributions made in September 2023
19	Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the VAT accounting period ends in September
19	Annual VAT 3 return and payment (if due) for the period October – September together with a Return of Trading Details where the VAT accounting period ends in September
21	Due date for payment of preliminary tax for companies with a financial year ending on 30 November 2023. If this is paid using ROS, this date is extended to 23 October 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 April 2024. If this is paid using ROS, this date is extended to 23 October 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for September 2023
23	RCT quarterly return and payment (if due) for period July – September 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for September 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 January 2023 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return.
23	Due date for any balancing payment of corporation tax in respect of the same accounting period.
23	Loans advanced to participators in a close company in the year ended on 31 January 2023 may need to be repaid by 23 October 2023 to avoid the assessment (on the company) of income tax thereon.
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 October 2022 year-ends, this should extend the iXBRL deadline to 23 October 2023.
31	OSS VAT return and payment (if due) for the period July – September 2023
31	VAT IOSS Monthly Return and payment due for period September 2023
31	Last date for filing third-party payments return 46G for companies with a financial year ended on 31 January 2023.
31	Latest date for payment of dividends for the period ended on 30 April 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).
31	CbC reporting notifications relating to the fiscal year ending on 31 October 2023 must be made to Revenue (where necessary) no later than 31 October 2023, via ROS.
31	CbC reports/equivalent CbC reports for the fiscal year ended on 31 October 2022 must be filed with Revenue (where necessary) no later than 31 October 2023.
31	Due date for payment of preliminary income tax (inclusive of USC and PRSI) for the tax year 2023 (if the ROS pay and file deadline extension of 15 November 2023 is not availed of).
31	Due date by which self-assessed income tax and capital gains tax returns must be made for the year of assessment 2022 (if the ROS pay and file deadline extension of 15 November 2023 is not availed of).
31	Due date for payment of any balance of income tax for the tax year 2022, assuming that adequate preliminary tax was paid for 2022.
31	Due date for payment and return of €200,000 domicile levy for 2022.
31	Latest date for making contributions to a PRSA, an AVC or an RAC for the tax year 2022 (subject to an extension of 15 November 2023 is not availed of).
31	Due date for payment of capital acquisitions tax (CAT) and filing of returns in respect of gifts and inheritances taken in the 12-month period ended on 31 August 2023 (subject to an extension for ROS pay and filers to 15 November 2023).
31	The chargeable period for vacant homes tax runs from 1 November 2022 to 31 October 2023. Payment for this period is due on 1 January 2024
31	Scheduled termination date of the reduced 9% rate of VAT on gas and electricity

Date

Commencement of the implementation of the EU Carbon Border Adjustment Mechanism

Under mandatory reporting rules, promoters of certain transactions may be required to submit quarterly “client lists” in respect of disclosed transactions made available in the relevant quarter. Any quarterly returns for the period to 30 September are due on 6 October

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for September 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Quarterly return and payment for July – September 2023 (23rd for ROS users who file and pay online)

Return and payment date of Dividend Withholding Tax (DWT) for distributions made in September 2023

Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the VAT accounting period ends in September

Annual VAT 3 return and payment (if due) for the period October – September together with a Return of Trading Details where the VAT accounting period ends in September

Due date for payment of preliminary tax for companies with a financial year ending on 30 November 2023. If this is paid using ROS, this date is extended to 23 October 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 April 2024. If this is paid using ROS, this date is extended to 23 October 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for September 2023

RCT quarterly return and payment (if due) for period July – September 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for September 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 January 2023 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return.

Due date for any balancing payment of corporation tax in respect of the same accounting period.

Loans advanced to participators in a close company in the year ended on 31 January 2023 may need to be repaid by 23 October 2023 to avoid the assessment (on the company) of income tax thereon.

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 October 2022 year-ends, this should extend the iXBRL deadline to 23 October 2023.

OSS VAT return and payment (if due) for the period July – September 2023

VAT IOSS Monthly Return and payment due for period September 2023

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 January 2023.

Latest date for payment of dividends for the period ended on 30 April 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).

CbC reporting notifications relating to the fiscal year ending on 31 October 2023 must be made to Revenue (where necessary) no later than 31 October 2023, via ROS.

CbC reports/equivalent CbC reports for the fiscal year ended on 31 October 2022 must be filed with Revenue (where necessary) no later than 31 October 2023.

Due date for payment of preliminary income tax (inclusive of USC and PRSI) for the tax year 2023 (if the ROS pay and file deadline extension of 15 November 2023 is not availed of).

Due date by which self-assessed income tax and capital gains tax returns must be made for the year of assessment 2022 (if the ROS pay and file deadline extension of 15 November 2023 is not availed of).

Due date for payment of any balance of income tax for the tax year 2022, assuming that adequate preliminary tax was paid for 2022.

Due date for payment and return of €200,000 domicile levy for 2022.

Latest date for making contributions to a PRSA, an AVC or an RAC for the tax year 2022 (subject to an extension of 15 November 2023 is not availed of).

Due date for payment of capital acquisitions tax (CAT) and filing of returns in respect of gifts and inheritances taken in the 12-month period ended on 31 August 2023 (subject to an extension for ROS pay and filers to 15 November 2023).

The chargeable period for vacant homes tax runs from 1 November 2022 to 31 October 2023. Payment for this period is due on 1 January 2024

Scheduled termination date of the reduced 9% rate of VAT on gas and electricity

Date
1	Date on which residential property must be held in order to be liable for 2024 local property tax
7	Vacant home tax return for the period 1 November 2022 to 31 October 2023 is due on this date
14	PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for October 2023 (payment date is extended to 23rd for ROS users who file and pay online)
14	Return and payment of Dividend Withholding Tax (DWT) for distributions made in October 2023
15	An extension of the income tax pay and file date of 31 October 2023 to 15 November 2023 may be availed of if taxpayers submit their payment and file their tax return through ROS
19	Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the VAT accounting period ends in October
19	Bi-Monthly VAT 3 return and payment (if due) for period September – October 2023 together with the Return of Trading Details where the accounting period ends between 1 September and 31 October
19	Annual VAT 3 return and payment (if due) for the period November – October together with a Return of Trading Details where the VAT accounting period ends in October
21	Due date for payment of preliminary tax for companies with a financial year ending on 31 December 2023. If this is paid using ROS, this date is extended to 23 November 2023
21	Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 May 2024. If this is paid using ROS, this date is extended to 23 November 2023
23	Relevant Contracts Tax (RCT) monthly return and payment (if due) for October 2023
23	Professional Services Withholding Tax (PSWT) F30 monthly return and payment for October 2023
23	Last date for filing corporation tax return CT1 for companies with a financial year ended on 28 February 2023 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23	Due date for any balancing payment of corporation tax in respect of the same accounting period
23	Loans advanced to participators in a close company in the year ended on 28 February 2023 may need to be repaid by 23 November 2023 to avoid the assessment (on the company) of income tax thereon
23	A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 November 2022 year-ends, this should extend the iXBRL deadline to 23 November 2023
23	Reportable platform operators are required to register with the Revenue by this date, or if later, the last day of the month following the month in which registration conditions are met
30	VAT IOSS Monthly Return and payment due for period October 2023
30	Last date for filing third-party payments return 46G for companies with a financial year ended on 28 February 2023
30	Latest date for payment of dividends for the period ended on 31 May 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
30	CbC reporting notifications relating to the fiscal year ending on 30 November 2023 must be made to Revenue (where necessary) no later than 30 November 2023, via ROS
30	CbC reports/equivalent CbC reports for the fiscal year ended on 30 November 2022 must be filed with Revenue (where necessary) no later than 30 November 2023

Date

Date on which residential property must be held in order to be liable for 2024 local property tax

Vacant home tax return for the period 1 November 2022 to 31 October 2023 is due on this date

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for October 2023 (payment date is extended to 23rd for ROS users who file and pay online)

Return and payment of Dividend Withholding Tax (DWT) for distributions made in October 2023

An extension of the income tax pay and file date of 31 October 2023 to 15 November 2023 may be availed of if taxpayers submit their payment and file their tax return through ROS

Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the VAT accounting period ends in October

Bi-Monthly VAT 3 return and payment (if due) for period September – October 2023 together with the Return of Trading Details where the accounting period ends between 1 September and 31 October

Annual VAT 3 return and payment (if due) for the period November – October together with a Return of Trading Details where the VAT accounting period ends in October

Due date for payment of preliminary tax for companies with a financial year ending on 31 December 2023. If this is paid using ROS, this date is extended to 23 November 2023

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 May 2024. If this is paid using ROS, this date is extended to 23 November 2023

Relevant Contracts Tax (RCT) monthly return and payment (if due) for October 2023

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for October 2023

Last date for filing corporation tax return CT1 for companies with a financial year ended on 28 February 2023 if filed using ROS. Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return

Due date for any balancing payment of corporation tax in respect of the same accounting period

Loans advanced to participators in a close company in the year ended on 28 February 2023 may need to be repaid by 23 November 2023 to avoid the assessment (on the company) of income tax thereon

A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 November 2022 year-ends, this should extend the iXBRL deadline to 23 November 2023

Reportable platform operators are required to register with the Revenue by this date, or if later, the last day of the month following the month in which registration conditions are met

VAT IOSS Monthly Return and payment due for period October 2023

Last date for filing third-party payments return 46G for companies with a financial year ended on 28 February 2023

Latest date for payment of dividends for the period ended on 31 May 2022 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)

CbC reporting notifications relating to the fiscal year ending on 30 November 2023 must be made to Revenue (where necessary) no later than 30 November 2023, via ROS

CbC reports/equivalent CbC reports for the fiscal year ended on 30 November 2022 must be filed with Revenue (where necessary) no later than 30 November 2023

Issue 1, 2021

Issue 4, 2020

Issue 3, 2020

Issue 1, 2021

Issue 4, 2020

Issue 3, 2020

Issue 3, 2023