Updated: August 2026
Every Irish company must file returns and pay tax to the Revenue Commissioners, and file an annual return with the Companies Registration Office (CRO). Missing a deadline can mean interest, fixed penalties, a late filing surcharge, or the loss of valuable reliefs, and repeated late CRO filings can put a company’s audit exemption at risk. This guide sets out the key 2026 tax return deadlines in Ireland for corporation tax, VAT, employer PAYE, income tax, capital gains tax and the CRO annual return, with the current dates, penalties and interest rates.
Key dates at a glance
| Tax | Return or filing | Deadline |
|---|---|---|
| Income tax (self-assessment) | Form 11, pay and file | 31 October 2026, or 18 November 2026 if filed and paid through ROS |
| Corporation tax | Form CT1 and balance of tax | 23rd day of the 9th month after the accounting period end (ROS) |
| Preliminary corporation tax (small company) | Single payment | 23rd day of the 11th month of the accounting period |
| VAT | Bi-monthly VAT3 return | 19th of the month after the period, or 23rd for ROS filers |
| Employer PAYE | Real-time payroll; monthly statement and payment | 23rd of the following month (ROS) |
| Capital gains tax | Payment, disposals January to November | 15 December 2026 |
| Capital gains tax | Payment, disposals in December | 31 January 2027 |
| Capital gains tax | Return (Form CG1 or Form 11) | 31 October 2027 |
| CRO annual return | Form B1 | Within 56 days of the annual return date (ARD) |
All figures are Republic of Ireland rules. OSS and IOSS are EU-wide VAT schemes that apply in Ireland and are covered under VAT below.
Income Tax (Self-Assessment)
Income tax on non-PAYE income is collected through self-assessment, the pay and file system, on Form 11 through the Revenue Online Service (ROS). The standard deadline for the 2025 return is 31 October 2026. Where the return is filed and the balance of income tax for 2025 and preliminary tax for 2026 are both paid through ROS, Revenue extends the deadline to 18 November 2026. If only one of those steps is done through ROS, the extension does not apply and the date stays at 31 October 2026.
Which company directors must file a Form 11
A proprietary director, broadly a director who owns or controls more than 15% of the company’s share capital, is a chargeable person and must file a Form 11 each year, even if all of their income is taxed under PAYE. A non-proprietary director whose income is fully taxed under PAYE is generally not required to file a Form 11. This is the reverse of a common misunderstanding, so a director should confirm their status rather than assume no return is due.
Preliminary income tax
Alongside the return, a self-assessed taxpayer pays preliminary tax for the current year by the same date. To avoid interest, the preliminary payment must be at least the lower of 90% of the current year’s liability, 100% of the prior year’s liability, or 105% of the liability two years earlier (the 105% option applies only where payment is made by direct debit).
Corporation Tax
Corporation tax applies to the profits of Irish-resident companies, and to non-resident companies that trade in Ireland through a branch or agency or receive Irish rental income. Trading income is charged at 12.5% and passive, non-trading income at 25%. Returns are filed under self-assessment on Form CT1 through ROS.
Corporation tax filing deadline
A company files its Form CT1 and pays any balance of tax within nine months of the end of its accounting period, by the 23rd day of that ninth month for ROS filers (the 21st for the few filing on paper). Form 46G, reporting certain third-party payments, is filed at the same time, and most companies file their financial statements in iXBRL format through ROS.
Preliminary corporation tax
A small company, with a corporation tax liability of EUR 200,000 or less in the prior period, pays preliminary tax in a single instalment by the 23rd day of the 11th month, of at least the lower of 90% of the current year’s liability or 100% of the prior year’s. A large company, over EUR 200,000, pays in two instalments: the first by the 23rd of the 6th month (45% of the current year or 50% of the prior year), and the second by the 23rd of the 11th month, bringing the total to 90% of the current year’s liability. A new company whose first-period liability is EUR 200,000 or less need not pay preliminary tax for that first period.
Late corporation tax penalties
Late payment carries interest at 0.0219% per day, about 8% a year. Filing the CT1 late triggers a surcharge on the tax due, whether or not the tax was paid: 5% of the tax, capped at EUR 12,695, if filed within two months of the deadline, and 10%, capped at EUR 63,485, if filed later. Late filing can also restrict loss relief and group relief. For a fuller treatment, see the complete guide to Irish corporation tax deadlines, payments and penalties.
VAT
VAT registration in Ireland is required once turnover exceeds, or is expected to exceed, the relevant annual threshold. Since 1 January 2025 the thresholds are EUR 85,000 for businesses supplying goods and EUR 42,500 for those supplying services, unchanged for 2026. A separate EUR 41,000 threshold applies to intra-Community acquisitions (ICA), and a single EUR 10,000 EU-wide threshold applies to intra-Community distance sales of goods and to cross-border telecommunications, broadcasting and electronic (TBE) services. Registration for VAT, corporation tax and PAYE can be arranged through tax registration with Revenue, and there is more detail on how to register for VAT in Ireland.
VAT return deadline
The standard VAT period is two months, beginning on 1 January, March, May, July, September and November. The bi-monthly VAT3 return and payment are due by the 19th of the month after the period ends, or the 23rd for taxpayers who both file and pay through ROS. The Collector-General may agree less frequent returns in some cases: every six months where annual VAT liability is EUR 3,000 or less, every four months where it is between EUR 3,001 and EUR 14,400, or annually for businesses paying by direct debit. An annual Return of Trading Details (RTD), summarising purchases and sales by VAT rate, is also filed.
Late VAT penalties
Interest on late VAT is charged at 0.0274% per day, about 10% a year, and fixed penalties can also apply. This daily rate is higher than the 0.0219% rate that applies to income tax, corporation tax and capital gains tax.
OSS and IOSS
The One-Stop-Shop (OSS) and Import One-Stop-Shop (IOSS) are EU-wide VAT schemes, available in Ireland, that let a business report and pay VAT on cross-border sales through a single registration. OSS returns are due by the end of the month following the calendar quarter. IOSS returns are filed monthly, due by the end of the following month, and cover consignments of imported goods with an intrinsic value of EUR 150 or less; higher-value consignments follow standard import VAT rules.
VIES
A VAT-registered trader making zero-rated intra-Community supplies of goods or services to VAT-registered businesses in other EU member states files a VIES statement by the 23rd of the month after the relevant period. Filing is monthly, but a trader whose intra-Community supplies of goods are EUR 50,000 or less per quarter may opt to file quarterly.
Employer PAYE
An employer, including a company director paid a salary, reports pay and statutory deductions (income tax, USC and, where relevant, local property tax) to Revenue in real time, on or before each payment date, through payroll software linked to ROS. Revenue issues a monthly statement from those submissions, and the PAYE, PRSI and USC due are paid by the 23rd of the following month for ROS filers.
PAYE penalties
Breaches of the PAYE rules carry a fixed penalty of EUR 4,000 for each breach, and a further fixed penalty of EUR 3,000 on the company secretary for each breach. These apply to both deliberate and unintentional breaches.
Capital Gains Tax
Capital gains tax (CGT) is charged at 33% on chargeable gains, and it has two separate deadlines, one to pay and a later one to file. For disposals made between 1 January and 30 November 2026, the tax is due by 15 December 2026. For disposals made in December 2026, the tax is due by 31 January 2027. The CGT return itself, on Form CG1, or within the Form 11 for a self-assessed taxpayer, is filed by 31 October of the year after the disposal.
Relevant Contracts Tax (RCT)
RCT applies to payments by principal contractors to subcontractors in construction, forestry and meat processing, and is operated entirely online through the eRCT system on ROS. Before making a payment, the principal notifies Revenue, which sets the deduction rate at 0%, 20% or 35% for that subcontractor. The principal files a deduction summary and pays any RCT withheld by the 23rd of the month after the period, monthly or quarterly, for ROS filers. Subcontractors account for their own income tax or corporation tax in the normal way.
CRO Annual Return (Form B1)
Separate from Revenue, every Irish company files an annual return (Form B1) with the CRO, whether or not it traded. The first annual return is due six months after incorporation and, importantly, no financial statements are attached to that first return; financial statements are first annexed to the second annual return. Each B1 must be delivered to the CRO within 56 days of the company’s annual return date (ARD).
Moving the annual return date
A company can bring its ARD forward by making the return up to an earlier date on the B1. It can also extend its ARD, but only once in any five years and by no more than six months, by filing a Form B73. A newly incorporated company cannot change its first ARD.
Late filing and the audit exemption
A late annual return incurs a late filing fee of EUR 100 as soon as the 56-day deadline passes, plus EUR 3 for each further day, up to a maximum of EUR 1,200 per return. Late filing can also put a company’s audit exemption at risk. Since 16 July 2025, under the amendment to section 363 of the Companies Act 2014 made by the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024, a first late annual return in a rolling five-year period no longer costs the exemption automatically, though the late fees still apply, but a second late filing within five years causes the loss of the audit exemption for the following two financial years. Filing every B1 on time is therefore the only way to protect the exemption. Ongoing annual return and compliance work can be handled through filing and compliance services, and the role and duties of a company secretary cover these CRO filings.
Audit exemption: who qualifies
A public company cannot claim audit exemption. Private companies that meet the small company conditions in the Companies Act 2014 can, and dormant companies and small groups have their own exemptions. The exemption removes the obligation to have the financial statements audited, subject to filing every annual return on time as above.
Non-Resident Companies
A company that is not resident in Ireland still files an Irish corporation tax return (Form CT1) where it trades in Ireland through a branch or agency, or receives Irish rental profits, on the profits within the charge to Irish tax. Non-EEA founders setting up an Irish company can meet the residency and compliance requirements through the non-resident company formation package.
Phased Payment Arrangements
Where a company cannot pay a tax debt in full, Revenue may agree a phased payment arrangement (PPA) through ROS, spreading the debt over instalments. All returns must be filed and up to date, the company must not already have a PPA in place, and current taxes must continue to be paid as they fall due. Interest continues to accrue on the outstanding balance.
Frequently Asked Questions
When is the income tax return deadline in Ireland in 2026?
The pay and file deadline for the 2025 Form 11 is 31 October 2026. Where the return is filed and the income tax and preliminary tax are paid through ROS, Revenue extends the deadline to 18 November 2026.
When is corporation tax due in Ireland?
A company files Form CT1 and pays any balance of corporation tax within nine months of its accounting period end, by the 23rd day of that ninth month for ROS filers. Preliminary tax is paid earlier, in one instalment for a small company (the 23rd of the 11th month) or two for a large company.
What happens if a company files its CRO annual return late?
A late B1 costs EUR 100 immediately, plus EUR 3 a day up to EUR 1,200 per return. Since 16 July 2025, a first late filing in a five-year period keeps the audit exemption, with fees, but a second late filing within five years loses the exemption for the following two years.
Do non-resident companies file Irish tax returns?
Yes, where they trade in Ireland through a branch or agency or receive Irish rental income. They file a Form CT1 on the profits within the charge to Irish corporation tax.
Stay on top of every deadline
Chern & Co is a licensed Irish TCSP that files corporation tax, VAT, PAYE, income tax and CRO annual returns for resident and non-resident companies. Hand the calendar over through the accountancy and tax filing service, or read more on outsourcing accounting and bookkeeping.
Disclaimer: This guide is general information on Irish tax and CRO deadlines, is subject to change, and does not constitute legal or tax advice. Deadlines and rates should be confirmed on revenue.ie and cro.ie, and professional advice obtained, before taking or refraining from any action.
