Below are the standard Irish Revenue deadlines for 2026. Specific filings may differ slightly based on your accounting period, registration cycle and any direct-debit arrangements you have in place. When in doubt, check ROS or ask us.
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2026 Monthly deadlines
14 Jan
- Form P30 / PAYE-PRSI-USC for December (monthly remitter)
- VAT3 for Nov-Dec (annual basis variants)
23 Jan
- VAT3 return + payment for Nov-Dec
- RCT remittance for December payments
31 Jan
- Capital Acquisitions Tax (CAT) return (gifts/inheritances Sept-Dec)
14 Feb
- PAYE-PRSI-USC for January
23 Feb
- RCT remittance for January payments
14 Mar
- PAYE-PRSI-USC for February
23 Mar
- VAT3 return + payment for Jan-Feb
- RCT remittance for February payments
14 Apr
- PAYE-PRSI-USC for March
23 Apr
- RCT remittance for March payments
14 May
- PAYE-PRSI-USC for April
23 May
- VAT3 return + payment for Mar-Apr
- RCT remittance for April payments
14 Jun
- PAYE-PRSI-USC for May
23 Jun
- RCT remittance for May payments
14 Jul
- PAYE-PRSI-USC for June
23 Jul
- VAT3 return + payment for May-Jun
- RCT remittance for June payments
14 Aug
- PAYE-PRSI-USC for July
23 Aug
- RCT remittance for July payments
14 Sep
- PAYE-PRSI-USC for August
23 Sep
- VAT3 return + payment for Jul-Aug
- RCT remittance for August payments
- CT1 + balance + iXBRL accounts for 31 Dec year-end companies
14 Oct
- PAYE-PRSI-USC for September
23 Oct
- RCT remittance for September payments
31 Oct
- Form 11 (paper) for prior tax year
- Income Tax balance + preliminary tax for current year
- CAT return (gifts/inheritances Jan-Aug)
Mid-Nov
- ROS-extended Form 11 deadline (date announced annually)
- Preliminary corporation tax for 31 Dec year-end companies (23 Nov)
23 Nov
- VAT3 return + payment for Sep-Oct
- RCT remittance for October payments
- Preliminary corporation tax (Dec year-end)
14 Dec
- PAYE-PRSI-USC for November
23 Dec
- RCT remittance for November payments
Notes
- P30 (PAYE-PRSI-USC): due by the 14th of the following month for monthly remitters; the 23rd of the month after each quarter-end for quarterly remitters; 23 January for annual remitters.
- VAT3: bi-monthly by default — the dates above assume standard cycle (Jan-Feb, Mar-Apr, etc.). Annual and four-monthly variants have different dates.
- RCT: remit by the 23rd of the month following each payment. Construction principals only.
- Annual Return of Trading Details (RTD): due 23 days after your VAT year-end (typically aligned with corporation tax year-end).
- CRO Annual Return (B1): based on your Annual Return Date, not the standard tax calendar. Late B1 = automatic 2-year loss of audit exemption.
- Direct debit users: some deadlines differ. Check your authorised direct-debit schedule on ROS.
Why deadlines matter (financially)
- Form 11 surcharge: 5% (within 2 months) or 10% (later) of the full liability, not just the unpaid balance
- Statutory interest: 8% per annum on underpaid corporation tax, income tax and preliminary tax
- Late VAT: €4 per day fixed penalty plus interest
- CRO late B1: €100 + €3/day, max €1,200, plus loss of audit exemption for 2 years
- RCT misclassification: 35% deemed deduction on gross payments where no contract notified
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