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This regular feature includes key tax dates for individuals and companies in relation to filing and other obligations. Updates include those as published by the Office of the Revenue Commissioners. Readers may wish to refer to www.revenue.ie for further details.

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Disclaimer: The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues. The Irish Tax Institute wishes to acknowledge the re-use of material from the Office of the Revenue Commissioners © Office of the Revenue Commissioners.

Date

 

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for November 2024 (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 2024

15

Capital Gains Tax payment due on gains arising between 1 January 2024 – 30 November 2024 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 2025. If this is paid using ROS, this date is extended to 23 December 2024

21

Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2025. If this is paid using ROS, this date is extended to 23 December 2024

23

Relevant Contracts Tax (RCT) monthly return and payment (if due) for November 2024

23

Professional Services Withholding Tax (PSWT) F30 monthly return and payment for November 2024

23

Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2024 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 2024 may need to be repaid by 23 December 2024 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 2023 year-ends, this should extend the iXBRL deadline to 23 December 2024

31

VAT IOSS Monthly Return and payment due for period November 2024

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 2020 must generally be lodged with Revenue by 31 December 2024. Claims for repayments of income tax for the year of assessment 2020 must also be submitted by 31 December 2024

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

Last date for filing third-party payments return 46G for companies with a financial year ended on 31 March 2024

31

Latest date for payment of dividends for the period ended on 30 June 2023 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 2024 must be made to Revenue (where necessary) no later than 31 December 2024, via ROS

31

CbC reports/equivalent CbC reports for the fiscal year ended on 31 December 2023 must be filed with Revenue (where necessary) no later than 31 December 2024

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 2022 may need to be considered before 31 December 2024

31

Research and development (R&D) tax credits in respect of R&D expenditure incurred in an accounting period ended on 31 December 2023 must be claimed by 31 December 2024.

31

Capital allowances in respect of expenditure incurred on specified intangible assets in an accounting period ended on 31 December 2023 must be claimed by 31 December 2024

31

Knowledge Development Box claims in respect of an accounting period ended on 31 December 2022 must be made by 31 December 2024

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 2024 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

Cessation of concessions for Ukrainian citizens working remotely for Ukrainian employers.

Date 
1Commencement of Local Property Tax (LPT) phased payments
1Increase in VAT registration thresholds to €42,500 for service providers and to €85,000 for suppliers of goods
1Increase in the small benefit annual exemption from €1,000 to €1,500, together with an increase in the annual number of non-cash benefits from two to five will apply in respect of non-cash benefits provided on or after this date
1Farmers’ flat rate addition is increased  from 4.8% to 5.1%
1The VAT rate applicable for the supply and installation of heat pumps is reduced from 23% to 9%
1Juice extracted, or drinkable products derived, from fruit, vegetables, plants, grains, seeds or pulses will be subject to the standard rate of VAT from this date
1Employer PRSI threshold increases to €527 from this date
1The maximum qualifying investment on which an investor can claim EII relief is increased to €1m in a year of assessment from 1 January 2025. Start-up relief for entrepreneurs (SURE) relief available is increased to a maximum of €140,000 per annum over 7 years
1From this date the scope of loans that are required to be reported by beneficiaries for capital acquisition tax (CAT) purposes is extended so as to apply with respect to all low interest loans (even if interest is paid) between close relatives
1For disposals on or after 1 January 2025 a €10m cap on retirement relief will apply on transfers to a child where the disponer is under age 70 at the time of disposal. Capital gains tax arising on amounts exceeding €10m may be deferred. The deferral must be claimed in the child’s return for the year of assessment in which the relevant disposal is made.  Where the assets are disposed of within 12 years of the transfer the deferred CGT will crystallise and be charged on the child in that year
1Participation exemption provisions apply to foreign distributions received on or after 1 January 2025 from subsidiaries in EU/EEA and double tax treaty partner jurisdictions 
1For accounting periods commencing on or after 1 January 2025 the research and development tax credit first year payment threshold increases from €50,000 to €75,000 
1Relief for listing expenses incurred on a successful first listing on a regulated market or multilateral trading facility in the EEA is available for accounting periods commencing on or after 1 January 2025
1For accounting periods commencing on or after 1 January 2025 companies may qualify for small company start-up relief by reference to PRSI paid by owner-directors (subject to €1k cap per individual) 
10Deadline for paying LPT in full, in one single payment or confirming that payment will be made in full by Single Debit Authority
14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): 
 – Monthly return and payment for December 2024 (payment date is extended to 23rd for ROS users who file and pay online)
 – Quarterly payment for October – December 2024 (23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT) for December 2024
15Commencement of LPT monthly direct debit payments
19Monthly 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
19Bi-Monthly VAT 3 return and payment (if due) for period November – December 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 November and 31 December
19Bi-Annual VAT 3 return and payment (if due) for period July – December 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 December
194 Monthly VAT 3 return and payment (if due) for period September – December 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 September and 31 December
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 28 February 2025. If this is paid using ROS, this date is extended to 23 January 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 July 2025. If this is paid using ROS, this date is extended to 23 January 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 April 2024 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.
23Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 30 April 2024.
23Loans advanced to participators in a close company in the year ended on 30 April 2024 may need to be repaid by 23 January 2025 to avoid the assessment (on the company) of income tax thereon.
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 January 2024 year-ends, this should extend the iXBRL deadline to 23 January 2025.
23Relevant Contracts Tax (RCT) monthly return and payment for December 2024
23RCT quarterly return and payment (if due) for period October – December 2024
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for December 2024
31Latest date for payment of dividends for the period ended on 31 July 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31Last date for filing third-party payments return 46G for companies with a financial year ended on 30 April 2024
31Payment due on chargeable gains arising between 1 December 2024 to 31 December 2024 inclusive
31OSS VAT return and payment (if due) for the period October – December 2024
31IOSS Monthly Return and payment due for period December 2024
31CbC reporting notifications relating to the fiscal year ending on 31 January 2025 must be made to Revenue (where necessary) no later than 31 January, via ROS
31CbC reports/equivalent CbC reports for the fiscal year ended on 31 January 2024 must be filed with Revenue (where necessary) no later than 31 January 2025
31A reporting platform operator (DAC7) must file a return for the calendar year 2024 on or before 31 January 2025. 

Date

 

1Land in scope for the purposes of residential zoned land tax will be subject to a 3% levy on the market value on this date.  
1RZLT rezoning request may be made in the period 1 February to 1 April 2025
14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for January 2025 (payment date is extended to 23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT) for January 2025
19Monthly 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
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 31 March 2025. If this is paid using ROS, this date is extended to 23 February 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 August 2025. If this is paid using ROS, this date is extended to 23 February 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for January 2025
23Tax Professional Services Withholding (PSWT) F35 annual return for year ended 31 December 2024
23PSWT F30 monthly return and payment for January 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 May 2024 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
23Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 May 2024
23Loans advanced to participators in a close company in the year ended on 31 May 2024 may need to be repaid by 23 February 2025 to avoid the assessment (on the company) of income tax thereon
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 29 February 2024 year-ends, this should extend the iXBRL deadline to 23 February 2025
23Due date for submission of SARP Employer Return for year ended 31 December 2024
28VAT IOSS Monthly Return and payment due for period January 2024
28Latest date for payment of dividends for the period ended on 31 August 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
28Last date for filing third-party payments return 46G for companies with a financial year ended on 31 May 2024
28CbC reporting notifications relating to the fiscal year ending on 28 February 2025 must be made to Revenue (where necessary) no later than 28 February 2025, via ROS
28CbC reports/equivalent CbC reports for the fiscal year ended on 29 February 2024 must be filed with Revenue (where necessary) no later than 28 February 2025

Date

 

14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for February 2025 (payment date is extended to 23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT) for February 2025
19Monthly 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
19Bi-Monthly VAT 3 return and payment (if due) for period January/February 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 28 February
19Annual 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
21LPT: Single Debit Authority deduction from bank account
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 June 2024 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
23Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 30 June 2024
23Loans advanced to participators in a close company in the year ended on 30 June 2024 may need to be repaid by 23 March 2025 to avoid the assessment (on the company) of income tax thereon
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 March 2024 year-ends, this should extend the iXBRL deadline to 23 March 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for February 2025
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for February 2025
31CbC reporting notifications relating to the fiscal year ending on 31 March 2025 must be made to Revenue (where necessary) no later than 31 March 2025, via ROS
31CbC reports/equivalent CbC reports for the fiscal year ended on 31 March 2024 must be filed with Revenue (where necessary) no later than 31 March 2025
31Latest date for payment of dividends for the period ended on 30 September 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31Last date for filing third-party payments return 46G for companies with a financial year ended on 30 June 2024
31Due date for submission of Form ESA – Return of information of Employer’s Share Awards for 2024
31Due date for submission of Form RSS1 – Return of Share Options and other Rights for 2024
31Due date for submission of Form KEEP1 – Return of information of the Key Employee Engagement Programme for 2024
31Due date for submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2024
31Due date for submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2024
31Due date for submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2024
31Deadline for claiming Separate Assessment for 2025
31Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2025
31VATIOSS Monthly filing and payment due for period February 2025

Date

 

7Under 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
14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):
– Monthly return and payment for March 2025 (payment date is extended to 23rd for ROS users who file and pay online)
– Quarterly return and payment for January – March 2025 (23rd for ROS users who file and pay online
14Return and payment of Dividend Withholding Tax (DWT) for distributions made in March 2025
19Monthly 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
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 31 May 2025. If this is paid using ROS, this date is extended to 23 April 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 October 2025. If this is paid using ROS, this date is extended to 23 April 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for March 2025
23RCT quarterly return and payment (if due) for period January – March 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 July 2024 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
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for March 2025
23Due date for any balancing payment of corporation tax in respect of the accounting periods ended on 31 July 2024
23Loans advanced to participators in a close company in the year ended on 31 July 2024 may need to be repaid by 23 April 202 to avoid the assessment (on the company) of income tax thereon
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 April 2024 year-ends, this should extend the iXBRL deadline to 23 April 2025
30OSS VAT return and payment (if due) for the period January – March 2025
30VAT IOSS Monthly Return and payment due for period March 2025
30EU Cross-Border Payments Reporting requires Payment Service Providers to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provide services by 30 April
30Due date for submission to Revenue of returns of debit and credit card transactions (by merchant acquirers) for the year 2024
30Last date for filing third-party payments return 46G for companies with a financial year ended on 31 July 2024
30Latest date for payment of dividends for the period ended on 31 October 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
30CbC reporting notifications relating to the fiscal year ending on 30 April 2025 must be made to Revenue (where necessary) no later than 30 April 2025, via ROS
30CbC reports/equivalent CbC reports for the fiscal year ended on 30 April 2024 must be filed with Revenue (where necessary) no later than 30 April 2025
  

Date

 

  
1VAT rate on gas and electricity increases from 9% to 13%  
1Carbon tax increase on fuels (other than auto fuels)
14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for April 2024 (payment date is extended to 23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT)for distributions made in April 2025
19Monthly 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
19Bi-Monthly VAT 3 return and payment for period March – April 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 March and 30 April
194 Monthly VAT 3 return and payment (if due) for period January – April 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 30 April
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 30 June 2025. If this is paid using ROS, this date is extended to 23 May 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 November 2025. If this is paid using ROS, this date is extended to 23 May 2025
23Loans advanced to participators in a close company in the year ended on 31 August 2024 may need to be repaid by 23 May 2025 to avoid the assessment (on the company) of income tax thereon
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for April 2025
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for April 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 August 2024 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
23Due date for any balancing payment of corporation tax in respect of the same accounting period
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 May 2024 year-ends, this should extend the iXBRL deadline to 23 May 2025
23Due date to file a return and pay residential zoned land tax (RZLT) due in respect of property that is liable on 1 February 2025 
31VAT IOSS Monthly Return and payment due for period April 2025
31Last date for filing third-party payments return 46G for companies with a financial year ended on 31 August 2024
31Latest date for payment of dividends for the period ended on 30 November 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).
31CbC reporting notifications relating to the fiscal year ending on 31 May 2025 must be made to Revenue (where necessary) no later than 31 May 2025, via ROS
31CbC reports/equivalent CbC reports for the fiscal year ended on 31 May 2024 must be filed with Revenue (where necessary) no later than 31 May 2025

Date

 

14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for May 2025 (payment date is extended to 23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT) for distributions May 2025
19Monthly 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
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 31 July 2025. If this is paid using ROS, this date is extended to 23 June 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 December 2025. If this is paid using ROS, this date is extended to 23 June 2025
22Public country-by-country reporting Regulations apply for the first financial year on or after 22 June 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for May 2025
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for May 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 September 2024 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
23Due date for any balancing payment of corporation tax in respect of the same accounting period
23Loans advanced to participators in a close company in the year ended on 30 September 2024 may need to be repaid by 23 June 2025 to avoid the assessment (on the company) of income tax thereon
22A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 June 2024 year-ends, this should extend the iXBRL deadline to 23 June 2025.
30VAT IOSS Monthly Return and payment due for period May 2025
30Deadline for FATCA and CRS reporting obligations for 2024.
30Claims under the VAT compensation schemes for charities for VAT paid on expenditure in 2024 must be submitted by 30 June 2025
30Last date for filing third-party payments return 46G for companies with a financial year ended on 30 September 2024
30Latest date for payment of dividends for the period ended on 31 December 2023 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
30CbC reporting notifications relating to the fiscal year ending on 30 June 2025 must be made to Revenue (where necessary) no later than 30 June 2025, via ROS
30CbC reports/equivalent CbC reports for the fiscal year ended on 30 June 2024 must be filed with Revenue (where necessary) no later than 30 June 2025

Date

 

7Under 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
14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):
– Monthly return and payment for June 2024 (payment date is extended to 23rd for ROS users who file and pay online)
– Quarterly return and payment for April – June 2025 (23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT) for distributions made in June 2025
19Monthly 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
19Bi-Monthly VAT 3 return and payment (if due) for period May – June 2025 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June
19Bi-Annual VAT 3 return and payment (if due) for period January – June 2025 together with the Return of Trading Details where the accounting period ends between 1 January and 30 June
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 31 August 2025. If this is paid using ROS, this date is extended to 23 July 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 January 2026. If this is paid using ROS, this date is extended to 23 July 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for June 2025
23RCT quarterly return and payment (if due) for period April – June 2025
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for June 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 October 2024 if filed using ROS (otherwise, 21 July 2025) Certain elections, including the close company election in s434 TCA 1997 regarding the treatment of dividends/distributions, must be included with the return
23Due date for any balancing payment in respect of the same accounting period
23Loans advanced to participators in a close company in the year ended on 31 October 2024 may need to be repaid by 23 July 2025 to avoid the assessment (on the company) of income tax thereon
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 July 2024 year-ends, this should extend the iXBRL deadline to 23 July 2025
30Due date for submission of return and payment of IREF withholding tax for accounting periods ended between 1 July and 31 December 2024
30Due date for IREFs to file financial statements electronically (in iXBRL format) with Revenue for accounting periods ended between 1 July and 31 December 2024
31OSS VAT return and payment (if due) for the period April – June 2025
31VAT IOSS Monthly Return and payment due for period June 2025
31EU Cross-Border Payments Reporting requires Payment Service Providers (PSPs) to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provide services.
31Last date for filing third-party payments return 46G for companies with a financial year ended on 31 October 2024
31Latest date for payment of dividends for the period ended on 31 January 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31CbC reporting notifications relating to the fiscal year ending on 31 July 2025 must be made to Revenue (where necessary) no later than 31 July 2025, via ROS
31CbC reports/equivalent CbC reports for the fiscal year ended on 31 July 2024 must be filed with Revenue (where necessary) no later than 31 July 2025

Date

 

14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for July 2025 (payment date is extended to 23rd for ROS users who file and pay online)
14Dividend Withholding Tax (DWT) Return and payment of DWT for July 2025
19Monthly 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
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 30 September 2025. If this is paid using ROS, this date is extended to 23 August 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 28 February 2026. If this is paid using ROS, this date is extended to 23 August 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for July 2024
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for July 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 30 November 2024 if filed using ROS (otherwise, 21 August 2025). 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
23Due date for any balancing payment in respect of the same accounting period
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 August 2024 year-ends, this should extend the iXBRL deadline to 23 August 2025
23Loans advanced to participators in a close company in the year ended 30 November 2024 may need to be repaid by 23 August 2025 to avoid the assessment (on the company) of income tax thereon
31VAT IOSS Monthly Return and payment due for period July 2025
31Capital acquisitions tax on gifts and inheritances with a valuation date in the 12-month period ending on 31 August 2025 must be paid and the return filed by 31 October 2025. For gifts/inheritances received in the period 1 September to 31 December 2024, the pay and file deadline is 31 October 2026
31Last date for filing third-party payments return 46G for companies with a financial year ended on 30 November 2024
31Latest date for payment of dividends for the period ended on 29 February 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31CbC reporting notifications relating to the fiscal year ending on 31 August 2025 must be made to Revenue (where necessary) no later than 31 August 2025, via ROS
31CbC reports/equivalent CbC reports for the fiscal year ended on 31 August 2024 must be filed with Revenue (where necessary) no later than 31 August 2025

Date

 

14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for August 2025 (payment date is extended to 23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT) for August 2025
19Monthly 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
19Bi-Monthly VAT 3 return and payment (if due) for period July – August 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 August
194 Monthly VAT 3 return and payment (if due) for period May – August 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 May and 31 August
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ended on 31 October 2025. If this is paid using ROS, this date is extended to 23 September 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 March 2026. If this is paid using ROS, this date is extended to 23 September 2025
23Relevant Contracts Tax (RCT monthly return and payment (if due) for August 2025
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for August 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 December 2024 if filed using ROS (otherwise, 21 September 2025). 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
23Due date for any balancing payment in respect of the same accounting period
23Loans advanced to participators in a close company in the year ended on 31 December 20243 may need to be repaid by 23 September 2025 to avoid the assessment (on the company) of income tax thereon
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 September 2024 year-ends, this should extend the iXBRL deadline to 23 September 2025
30Commencement of Automatic Enrolment Retirement Savings Scheme (My Future Fund)
30VAT IOSS Monthly Return and payment due for period August 2025
30Deadline for EU cross-border VAT repayment claims for 2024
30Last date for filing third-party payments return 46G for companies with a financial year ended on 31 December 2024
30Latest date for payment of dividends for the period ended on 31 March 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
30CbC reporting notifications relating to the fiscal year ending on 30 September 2025 must be made to Revenue (where necessary) no later than 30 September 2025, via ROS
30CbC reports/equivalent CbC reports for the fiscal year ended on 30 September 2024 must be filed with Revenue (where necessary) no later than 30 September 2025

Date

 

1All classes of PRSI to increase by 0.1 percentage point
7Under 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 7 October
14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for September 2025 (payment date is extended to 23rd for ROS users who file and pay online)
Quarterly return and payment for July – September 2025 (23rd for ROS users who file and pay online)
14Return and payment date of Dividend Withholding Tax (DWT) for distributions made in September 2025
19Monthly 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
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 30 November 2025. If this is paid using ROS, this date is extended to 23 October 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 April 2026. If this is paid using ROS, this date is extended to 23 October 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for September 2025
23RCT quarterly return and payment (if due) for period July – September 2025
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for September 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 January 2025 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.
23Due date for any balancing payment of corporation tax in respect of the same accounting period.
23Loans advanced to participators in a close company in the year ended on 31 January 2025 may need to be repaid by 23 October 2025 to avoid the assessment (on the company) of income tax thereon.
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 October 2024 year-ends, this should extend the iXBRL deadline to 23 October 2025.
31OSS VAT return and payment (if due) for the period July – September 2025
31VAT IOSS Monthly Return and payment due for period September 2025
31EU Cross-Border Payments Reporting requires Payment Service Providers to file a quarterly return of cross-border payments in every EU tax jurisdiction in which they provide services.
31Last date for filing third-party payments return 46G for companies with a financial year ended on 31 January 2025.
31Latest date for payment of dividends for the period ended on 30 April 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only).
31CbC reporting notifications relating to the fiscal year ending on 31 October 2025 must be made to Revenue (where necessary) no later than 31 October 2025, via ROS.
31CbC reports/equivalent CbC reports for the fiscal year ended on 31 October 2024 must be filed with Revenue (where necessary) no later than 31 October 2025.
31Due date for payment of preliminary income tax (inclusive of USC and PRSI) for the tax year 2025 (if the ROS pay and file deadline extension (date to be confirmed) is not availed of).
31Due date by which self-assessed income tax and capital gains tax returns must be made for the year of assessment 2024 (if the ROS pay and file deadline extension (date to be confirmed)  is not availed of).
31Due date for payment of any balance of income tax for the tax year 2024, assuming that adequate preliminary tax was paid for 2024.
31Due date for payment and return of €200,000 domicile levy for 2024.
31Latest date for making contributions to a PRSA, an AVC or an RAC for the tax year 2024 (if the ROS pay and file deadline extension (date to be announced) is not availed of).
31Due 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 2025 (subject to an extension for ROS pay and filers (date yet to be announced)).
31 Due date for filing of capital acquisitions tax (CAT) return in respect of specified loans from close relatives that were in place at 31 December 2024 and no interest was paid in respect of the loan within six months of end of the 2024. The reporting requirement in relation to a specified loan that is discharged in full on or before 31 August 2024 is also this date.
31The chargeable period for vacant homes tax runs from 1 November 2024 to 31 October 2025. Payment for this period is due on 1 January 2026. Note the rate increases to seven times the basic rate of LPT for 2025
  
Date 
1Date on which residential property must be held in order to be liable for 2026 local property tax. All property owners will be required to revalue their property on this date – this valuation will determine the LPT charge for the years 2026 to 2029
7Vacant home tax return for the period 1 November 2024 to 31 October 2025 is due on this date
14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for October 2025 (payment date is extended to 23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT) for distributions made in October 2025
19Monthly 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
19Bi-Monthly VAT 3 return and payment (if due) for period September – October 2025 together with the Return of Trading Details where the accounting period ends between 1 September and 31 October
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 31 December 2025. If this is paid using ROS, this date is extended to 23 November 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 31 May 2026. If this is paid using ROS, this date is extended to 23 November 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for October 2025
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for October 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 28 February 2025 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
23Due date for any balancing payment of corporation tax in respect of the same accounting period
23Loans advanced to participators in a close company in the year ended on 28 February 2025 may need to be repaid by 23 November 2025 to avoid the assessment (on the company) of income tax thereon
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 November 2024 year-ends, this should extend the iXBRL deadline to 23 November 2025
30VAT IOSS Monthly Return and payment due for period October 2025
30Last date for filing third-party payments return 46G for companies with a financial year ended on 28 February 2025
30Latest date for payment of dividends for the period ended on 31 May 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
30CbC reporting notifications relating to the fiscal year ending on 30 November 2025 must be made to Revenue (where necessary) no later than 30 November 2025, via ROS
30CbC reports/equivalent CbC reports for the fiscal year ended on 30 November 2024 must be filed with Revenue (where necessary) no later than 30 November 2025

Date

 

14PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):Monthly return and payment for November 2025 (payment date is extended to 23rd for ROS users who file and pay online)
14Return and payment of Dividend Withholding Tax (DWT) for distributions made in November 2025
15Capital Gains Tax payment due on gains arising between 1 January 2025 – 30 November 2025 inclusive
19Monthly 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
19Annual 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
21Due date for payment of preliminary tax for companies with a financial year ending on 31 January 2026. If this is paid using ROS, this date is extended to 23 December 2025
21Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2026. If this is paid using ROS, this date is extended to 23 December 2025
23Relevant Contracts Tax (RCT) monthly return and payment (if due) for November 2025
23Professional Services Withholding Tax (PSWT) F30 monthly return and payment for November 2025
23Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2025 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
23Due date for any balancing payment of corporation tax in respect of the same accounting period.
23Loans advanced to participators in a close company in the year ended on 31 March 2025 may need to be repaid by 23 December 2025 to avoid the assessment (on the company) of income tax thereon
23A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 December 2024 year-ends, this should extend the iXBRL deadline to 23 December 2025
31VAT IOSS Monthly Return and payment due for period November 2025
31A four-year time limit generally applies to repayment claims. A claim for repayment of corporation tax for the year ended on 31 December 2021 must generally be lodged with Revenue by 31 December 2025. Claims for repayments of income tax for the year of assessment 2021 must also be submitted by 31 December 2025
31Contributions 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
31Last date for filing third-party payments return 46G for companies with a financial year ended on 31 March 2025
31Latest date for payment of dividends for the period ended on 30 June 2024 to avoid ss440 and 441 TCA 1997 surcharges on investment/rental/professional services income arising in that period (close companies only)
31CbC reporting notifications relating to the fiscal year ending on 31 December 2025 must be made to Revenue (where necessary) no later than 31 December 2025, via ROS
31CbC reports/equivalent CbC reports for the fiscal year ended on 31 December 2024 must be filed with Revenue (where necessary) no later than 31 December 2025
31A two-year time limit applies to some corporation tax group relief and loss relief claims. Potential claims for the period ended on 31 December 2023 may need to be considered before 31 December 2025
31Research and development (R&D) tax credits in respect of R&D expenditure incurred in an accounting period ended on 31 December 2024 must be claimed by 31 December 2025.
31Capital allowances in respect of expenditure incurred on specified intangible assets in an accounting period ended on 31 December 2024 must be claimed by 31 December 2025
31Knowledge Development Box claims in respect of an accounting period ended on 31 December 2023 must be made by 31 December 2025
31The scheme for accelerated capital allowances for energy-efficient equipment is set to expire on this date
31Key Employee Engagement Programme (KEEP) is subject to a sunset clause and is set to expire on this date  
31Every 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
31An 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
31Valuation date for the 2025 domicile levy. Irish assets held on this date will be taken into account in ascertaining whether the €5m “Irish asset test” has been met
 The reduced rate of USC applying to individuals whose total income does not exceed €60,000 and who are eligible for a full medical card is set to expire on this date  
31Scheduled expiration for exemption of profits (max €400) arising to a qualifying individual from the microgeneration of electricity 
31Scheduled expiration date for relief in respect of retrofitting of rented residential accommodation incurred by landlords which has been subsidised by a SEAI grant
31Scheduled expiration date of the temporary provisions for BIK on cars which provides for a reduction of: (i) €10,000 to the OMV of cars in A to D categories and (ii) 4,000km in the highest business mileage band
31Scheduled expiration of the accelerated capital allowance scheme for gas powered vehicles and refuelling equipment

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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.