BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//HeyPenny//Tax calendar//EN
CALSCALE:GREGORIAN
X-WR-CALNAME:HeyPenny: Irish tax 2026
BEGIN:VEVENT
UID:2026-0-20260114@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260114
DTEND;VALUE=DATE:20260115
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for December
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-1-20260119@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260119
DTEND;VALUE=DATE:20260120
SUMMARY:VAT3 return and payment for November and December
DESCRIPTION:By the 19th\, or the 23rd if both the return and the payment are made through ROS. Source: https://revenue.ie/en/tax-professionals/calendar/index.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-2-20260131@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260131
DTEND;VALUE=DATE:20260201
SUMMARY:CGT on disposals made in December 2025
DESCRIPTION:Pay CGT for the later period of last year. Source: https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-3-20260214@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260214
DTEND;VALUE=DATE:20260215
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for January
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-4-20260314@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260314
DTEND;VALUE=DATE:20260315
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for February
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-5-20260319@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260319
DTEND;VALUE=DATE:20260320
SUMMARY:VAT3 return and payment for January and February
DESCRIPTION:By the 19th\, or the 23rd if both the return and the payment are made through ROS. Source: https://revenue.ie/en/tax-professionals/calendar/index.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-6-20260414@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260414
DTEND;VALUE=DATE:20260415
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for March
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-7-20260514@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260514
DTEND;VALUE=DATE:20260515
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for April
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-8-20260519@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260519
DTEND;VALUE=DATE:20260520
SUMMARY:VAT3 return and payment for March and April
DESCRIPTION:By the 19th\, or the 23rd if both the return and the payment are made through ROS. Source: https://revenue.ie/en/tax-professionals/calendar/index.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-9-20260614@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260614
DTEND;VALUE=DATE:20260615
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for May
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-10-20260714@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260714
DTEND;VALUE=DATE:20260715
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for June
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-11-20260719@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260719
DTEND;VALUE=DATE:20260720
SUMMARY:VAT3 return and payment for May and June
DESCRIPTION:By the 19th\, or the 23rd if both the return and the payment are made through ROS. Source: https://revenue.ie/en/tax-professionals/calendar/index.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-12-20260814@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260814
DTEND;VALUE=DATE:20260815
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for July
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-13-20260914@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260914
DTEND;VALUE=DATE:20260915
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for August
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-14-20260919@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260919
DTEND;VALUE=DATE:20260920
SUMMARY:VAT3 return and payment for July and August
DESCRIPTION:By the 19th\, or the 23rd if both the return and the payment are made through ROS. Source: https://revenue.ie/en/tax-professionals/calendar/index.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-15-20260923@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20260923
DTEND;VALUE=DATE:20260924
SUMMARY:Companies with a 31 December year end: CT1 for 2025
DESCRIPTION:The corporation tax return is due on the 23rd of the ninth month after the accounting period ends\, filed through ROS. Source: https://revenue.ie/en/tax-professionals/calendar/index.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-16-20261001@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261001
DTEND;VALUE=DATE:20261002
SUMMARY:PRSI rises to 4.35%
DESCRIPTION:Class A and Class S\, from 4.2%. Source: https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-s-rates/
END:VEVENT
BEGIN:VEVENT
UID:2026-17-20261006@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261006
DTEND;VALUE=DATE:20261007
SUMMARY:Budget 2027 announced
DESCRIPTION:Wider tax bands and credits for 2027\, CGT cut to 31%\, higher gift and inheritance thresholds. Source: https://www.citizensinformation.ie/en/money-and-tax/budgets/budget-2027/
END:VEVENT
BEGIN:VEVENT
UID:2026-18-20261007@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261007
DTEND;VALUE=DATE:20261008
SUMMARY:CGT falls to 31%\; gift and inheritance thresholds rise
DESCRIPTION:For disposals\, gifts and inheritances on or after this date. Development land stays at 33%. Source: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-1422026.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-19-20261014@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261014
DTEND;VALUE=DATE:20261015
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for September
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-20-20261031@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:CGT return for disposals in 2025
DESCRIPTION:On Form 11 if you file one\, otherwise Form CG1. File even if no tax was due. Source: https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-21-20261031@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Gift and inheritance tax (IT38)
DESCRIPTION:Return and pay for gifts and inheritances with a valuation date from 1 September 2025 to 31 August 2026. Source: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-0342026.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-22-20261031@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Pay and file: 2025 Form 11\, 2025 balance and 2026 preliminary tax
DESCRIPTION:Extended to 18 November 2026 if you both pay and file through ROS. Source: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-0342026.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-23-20261114@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261114
DTEND;VALUE=DATE:20261115
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for October
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-24-20261118@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261118
DTEND;VALUE=DATE:20261119
SUMMARY:ROS pay and file deadline for 2025 returns
DESCRIPTION:Only if you both file and pay through ROS. CGT payment dates are not extended. Source: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-0342026.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-25-20261119@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261119
DTEND;VALUE=DATE:20261120
SUMMARY:VAT3 return and payment for September and October
DESCRIPTION:By the 19th\, or the 23rd if both the return and the payment are made through ROS. Source: https://revenue.ie/en/tax-professionals/calendar/index.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-26-20261214@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261214
DTEND;VALUE=DATE:20261215
SUMMARY:Employers: pay and return PAYE\, USC and PRSI for November
DESCRIPTION:By the 14th\, or the 23rd if you file and pay through ROS. Source: https://revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/employer-obligations-from-01-01-2019/returns-and-payment-due-dates.aspx
END:VEVENT
BEGIN:VEVENT
UID:2026-27-20261215@heypenny.ie
DTSTAMP:20251001T000000Z
DTSTART;VALUE=DATE:20261215
DTEND;VALUE=DATE:20261216
SUMMARY:CGT on disposals from 1 January to 30 November 2026
DESCRIPTION:Pay CGT for the initial period of this year. Source: https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/when-and-how-do-you-pay-and-file-cgt.aspx
END:VEVENT
END:VCALENDAR