Ireland Tax filing deadlines
Ireland Tax filing deadlines: 14 deadline rules held, cited to 14 rules, each cited to its own official source; series-level citation is the first VAT rule's: When VAT becomes payable (Revenue). Last checked against the official source on 13 Oct 2026.
Official source: 14 rules, each cited to its own official source; series-level citation is the first VAT rule's: When VAT · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Ireland for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 14 deadline rules |
|---|---|
| In force from | — |
| Official source | 14 rules, each cited to its own official source; series-level citation is the first VAT rule's: When VAT becomes payable (Revenue) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/ie/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ie/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ie/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT3 return and payment — bi-monthly taxable periods All VAT-registered persons on the standard two-month taxable period (Jan–Feb, Mar–Apr, …, Nov–Dec). | bimonthly | 19th day of the following month | source silent; not moved, flagged | When VAT becomes payable (Revenue) “you must file and pay your value-added tax (vat) by the 19th day of the month following the end of each taxable period” | 2026-10-13 |
| VAT / GST | VAT3 return — bi-monthly, filed through ROS (extended date) ROS filers. | bimonthly | 23rd day of the following month | source silent; not moved, flagged | When VAT becomes payable (Revenue) “for ros filers, the time limit for filing a vat return is extended to the 23rd day of the month” | 2026-10-13 |
| VAT / GST | VAT3 return and payment — monthly returns (authorised by Revenue) Taxable persons authorised by Revenue to file monthly returns (generally those in a constant VAT repayment position). | monthly | 19th day of the following month | source silent; not moved, flagged | When VAT becomes payable (Revenue) “you must file and pay your value-added tax (vat) by the 19th day of the month following the end of each taxable period” | 2026-10-13 |
| VAT / GST | VAT3 return — monthly, filed through ROS (extended date) ROS filers authorised to file monthly returns. | monthly | 23rd day of the following month | source silent; not moved, flagged | When VAT becomes payable (Revenue) “for ros filers, the time limit for filing a vat return is extended to the 23rd day of the month” | 2026-10-13 |
| PAYE / payroll withholding | Employer monthly statutory return (accepted or deemed Revenue statement) Employers (PAYE Modernisation, from 1 January 2019). | monthly | 14th day of the following month | source silent; not moved, flagged | Paying tax to Revenue (Revenue, employing people) “the employer can accept the statement by the 14th of the following month and it then becomes the employer's monthly statutory return” | 2026-10-13 |
| PAYE / payroll withholding | Employer PAYE/PRSI/USC/LPT payment — monthly Employers paying monthly who do not file and pay through ROS. | monthly | 14 days after the period ends | source silent; not moved, flagged | Paying tax to Revenue (Revenue, employing people) “the employer must pay the total liability within: 14 days after the end of each month” | 2026-10-13 |
| PAYE / payroll withholding | Employer PAYE/PRSI/USC/LPT payment — monthly, filed and paid through ROS Employers who file the return and pay the tax on ROS. | monthly | 23 days after the period ends | source silent; not moved, flagged | Paying tax to Revenue (Revenue, employing people) “23 days after the end of the month, if the employer files the return and pays the tax on the revenue online service (ros)” | 2026-10-13 |
| PAYE / payroll withholding | Employer PAYE/PRSI/USC payment — quarterly remitters Employers authorised by the Collector-General to pay quarterly (total annual income tax, PRSI and USC of €28,800 or less). | quarterly | 14th day of the following month | source silent; not moved, flagged | Paying tax to Revenue (Revenue, employing people) “january - march 14 february 14 march 14 april 14 april 23 april” | 2026-10-13 |
| PAYE / payroll withholding | Employer PAYE/PRSI/USC payment — quarterly remitters, ROS extension date Quarterly remitters paying through ROS. | quarterly | 23rd day of the following month | source silent; not moved, flagged | Paying tax to Revenue (Revenue, employing people) “october - december 14 november 14 december 14 january 14 january 23 january” | 2026-10-13 |
| Corporate income tax | CT1 return and balance of corporation tax — electronic (ROS) Companies filing and paying through ROS (mandatory e-filing) whose accounting period ends on the last day of a month. | annual | 23rd day of the 9th month after the period ends | source silent; not moved, flagged | Corporation Tax (CT) payment and filing (Revenue) “the company must make this payment on, or before, the 23rd of the ninth month” | 2026-10-13 |
| Corporate income tax | CT return and balance of corporation tax — companies not paying and filing electronically Companies that fail to pay and file electronically, accounting period ending on the last day of a month. | annual | 21st day of the 9th month after the period ends | source silent; not moved, flagged | Corporation Tax (CT) payment and filing (Revenue) “these companies must pay this tax on, or before, the 21st of the month” | 2026-10-13 |
| Corporate income tax | Preliminary corporation tax — large companies, first instalment Large companies with an accounting period longer than seven months. | annual | 23rd day of month 6 of the tax year | source silent; not moved, flagged | When is preliminary Corporation Tax (CT) due? (Revenue) “the first instalment is due on the 23rd of the sixth month of the accounting period” | 2026-10-13 |
| Corporate income tax | Preliminary corporation tax — large companies, second instalment Large companies with an accounting period longer than seven months. | annual | 23rd day of month 11 of the tax year | source silent; not moved, flagged | When is preliminary Corporation Tax (CT) due? (Revenue) “the second instalment is due on the 23rd of the eleventh month” | 2026-10-13 |
| Corporate income tax | Preliminary corporation tax — small companies (single instalment) Small companies: CT liability of less than €200,000 in the previous accounting period; 12-month accounting period ending on the last day of a month. | annual | 23rd day of month 11 of the tax year | source silent; not moved, flagged | When is preliminary Corporation Tax (CT) due? (Revenue) “this must be paid 31 days before the end of their accounting period, and before the 23rd of that month” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-14 | Employer monthly statutory return (accepted or deemed Revenue statement) | 2026-09-01 – 2026-09-30 | — |
| 2026-10-14 | Employer PAYE/PRSI/USC/LPT payment — monthly | 2026-09-01 – 2026-09-30 | — |
| 2026-10-14 | Employer PAYE/PRSI/USC payment — quarterly remitters | 2026-07-01 – 2026-09-30 | — |
| 2026-10-19 | VAT3 return and payment — monthly returns (authorised by Revenue) | 2026-09-01 – 2026-09-30 | — |
| 2026-10-23 | Employer PAYE/PRSI/USC/LPT payment — monthly, filed and paid through ROS | 2026-09-01 – 2026-09-30 | — |
| 2026-10-23 | Employer PAYE/PRSI/USC payment — quarterly remitters, ROS extension date | 2026-07-01 – 2026-09-30 | — |
| 2026-10-23 | VAT3 return — monthly, filed through ROS (extended date) | 2026-09-01 – 2026-09-30 | — |
| 2026-11-14 | Employer monthly statutory return (accepted or deemed Revenue statement) | 2026-10-01 – 2026-10-31 | 2026-11-14 2026-11-14 Saturday roll unverified |
| 2026-11-14 | Employer PAYE/PRSI/USC/LPT payment — monthly | 2026-10-01 – 2026-10-31 | 2026-11-14 2026-11-14 Saturday roll unverified |
| 2026-11-19 | VAT3 return and payment — bi-monthly taxable periods | 2026-09-01 – 2026-10-31 | — |
| 2026-11-19 | VAT3 return and payment — monthly returns (authorised by Revenue) | 2026-10-01 – 2026-10-31 | — |
| 2026-11-23 | Preliminary corporation tax — large companies, second instalment (instalment 1 of 1) | 2026-01-01 – 2026-12-31 | — |
| 2026-11-23 | Preliminary corporation tax — small companies (single instalment) (instalment 1 of 1) | 2026-01-01 – 2026-12-31 | — |
| 2026-11-23 | Employer PAYE/PRSI/USC/LPT payment — monthly, filed and paid through ROS | 2026-10-01 – 2026-10-31 | — |
| 2026-11-23 | VAT3 return — bi-monthly, filed through ROS (extended date) | 2026-09-01 – 2026-10-31 | — |
| 2026-11-23 | VAT3 return — monthly, filed through ROS (extended date) | 2026-10-01 – 2026-10-31 | — |
| 2026-12-14 | Employer monthly statutory return (accepted or deemed Revenue statement) | 2026-11-01 – 2026-11-30 | — |
| 2026-12-14 | Employer PAYE/PRSI/USC/LPT payment — monthly | 2026-11-01 – 2026-11-30 | — |
| 2026-12-19 | VAT3 return and payment — monthly returns (authorised by Revenue) | 2026-11-01 – 2026-11-30 | 2026-12-19 2026-12-19 Saturday roll unverified |
| 2026-12-23 | Employer PAYE/PRSI/USC/LPT payment — monthly, filed and paid through ROS | 2026-11-01 – 2026-11-30 | — |
| 2026-12-23 | VAT3 return — monthly, filed through ROS (extended date) | 2026-11-01 – 2026-11-30 | — |
| 2027-01-14 | Employer monthly statutory return (accepted or deemed Revenue statement) | 2026-12-01 – 2026-12-31 | — |
| 2027-01-14 | Employer PAYE/PRSI/USC/LPT payment — monthly | 2026-12-01 – 2026-12-31 | — |
| 2027-01-14 | Employer PAYE/PRSI/USC payment — quarterly remitters | 2026-10-01 – 2026-12-31 | — |
| 2027-01-19 | VAT3 return and payment — bi-monthly taxable periods | 2026-11-01 – 2026-12-31 | — |
| 2027-01-19 | VAT3 return and payment — monthly returns (authorised by Revenue) | 2026-12-01 – 2026-12-31 | — |
| 2027-01-23 | Employer PAYE/PRSI/USC/LPT payment — monthly, filed and paid through ROS | 2026-12-01 – 2026-12-31 | 2027-01-23 2027-01-23 Saturday roll unverified |
| 2027-01-23 | Employer PAYE/PRSI/USC payment — quarterly remitters, ROS extension date | 2026-10-01 – 2026-12-31 | 2027-01-23 2027-01-23 Saturday roll unverified |
| 2027-01-23 | VAT3 return — bi-monthly, filed through ROS (extended date) | 2026-11-01 – 2026-12-31 | 2027-01-23 2027-01-23 Saturday roll unverified |
| 2027-01-23 | VAT3 return — monthly, filed through ROS (extended date) | 2026-12-01 – 2026-12-31 | 2027-01-23 2027-01-23 Saturday roll unverified |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other Ireland series: Policy interest rate · Value added tax (VAT / Cáin Bhreisluacha) · National Minimum Wage (Íosphá Náisiúnta) · Public holidays · Consumer price inflation (CPI, year-on-year) · Corporation tax · Withholding tax rates · Personal income tax (income tax rate bands) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory interest on judgment debts (Courts Act rate) · VAT registration threshold
The same figure elsewhere: Italy · Luxembourg · Netherlands · Norway · Poland · all 18