14 JanuaryEmployers: pay and return PAYE, USC and PRSI for DecemberBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
19 JanuaryVAT3 return and payment for November and DecemberBy the 19th, or the 23rd if both the return and the payment are made through ROS. SourceVAT-registered
31 JanuaryCGT on disposals made in December 2025Pay CGT for the later period of last year. SourceGains and gifts
February
14 FebruaryEmployers: pay and return PAYE, USC and PRSI for JanuaryBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
March
14 MarchEmployers: pay and return PAYE, USC and PRSI for FebruaryBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
19 MarchVAT3 return and payment for January and FebruaryBy the 19th, or the 23rd if both the return and the payment are made through ROS. SourceVAT-registered
April
14 AprilEmployers: pay and return PAYE, USC and PRSI for MarchBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
May
14 MayEmployers: pay and return PAYE, USC and PRSI for AprilBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
19 MayVAT3 return and payment for March and AprilBy the 19th, or the 23rd if both the return and the payment are made through ROS. SourceVAT-registered
June
14 JuneEmployers: pay and return PAYE, USC and PRSI for MayBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
July
14 JulyEmployers: pay and return PAYE, USC and PRSI for JuneBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
19 JulyVAT3 return and payment for May and JuneBy the 19th, or the 23rd if both the return and the payment are made through ROS. SourceVAT-registered
August
14 AugustEmployers: pay and return PAYE, USC and PRSI for JulyBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
September
14 SeptemberEmployers: pay and return PAYE, USC and PRSI for AugustBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
19 SeptemberVAT3 return and payment for July and AugustBy the 19th, or the 23rd if both the return and the payment are made through ROS. SourceVAT-registered
23 SeptemberCompanies with a 31 December year end: CT1 for 2025The corporation tax return is due on the 23rd of the ninth month after the accounting period ends, filed through ROS. SourceCompanies
October
1 OctoberPRSI rises to 4.35%Class A and Class S, from 4.2%. SourceEveryone
6 OctoberBudget 2027 announcedWider tax bands and credits for 2027, CGT cut to 31%, higher gift and inheritance thresholds. SourceEveryone
7 OctoberCGT falls to 31%; gift and inheritance thresholds riseFor disposals, gifts and inheritances on or after this date. Development land stays at 33%. SourceGains and gifts
14 OctoberEmployers: pay and return PAYE, USC and PRSI for SeptemberBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
31 OctoberCGT return for disposals in 2025On Form 11 if you file one, otherwise Form CG1. File even if no tax was due. SourceGains and gifts
31 OctoberGift and inheritance tax (IT38)Return and pay for gifts and inheritances with a valuation date from 1 September 2025 to 31 August 2026. SourceGains and gifts
31 OctoberPay and file: 2025 Form 11, 2025 balance and 2026 preliminary taxExtended to 18 November 2026 if you both pay and file through ROS. SourceSelf-employed
November
14 NovemberEmployers: pay and return PAYE, USC and PRSI for OctoberBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
18 NovemberROS pay and file deadline for 2025 returnsOnly if you both file and pay through ROS. CGT payment dates are not extended. SourceSelf-employed
19 NovemberVAT3 return and payment for September and OctoberBy the 19th, or the 23rd if both the return and the payment are made through ROS. SourceVAT-registered
December
14 DecemberEmployers: pay and return PAYE, USC and PRSI for NovemberBy the 14th, or the 23rd if you file and pay through ROS. SourceEmployers
15 DecemberCGT on disposals from 1 January to 30 November 2026Pay CGT for the initial period of this year. SourceGains and gifts