Key Tax Dates In Ireland To Look Out For

In order to avoid missing any deadlines, it is important for both individuals and businesses to know the various key tax dates. In Ireland, the tax year runs consecutively with the calendar year. In other words, it begins on 1 January and ends on 31 December. Continue reading to find out what that means for your taxes!

November 2022

14   PAYE/PRSI/USC/LPT: Monthly return and payment for October 2022 (payment date is extended to 23rd for ROS user who file and pay online)

14   Dividend Withholding Tax: Return and payment of DWT for October 2022

14   Professional Services Withholding Tax: F30 monthly return and payment for October 2022

16   Income Tax: Extension of pay and file deadline for ROS customers

19   Capital Acquisitions Tax: Extension of pay and file deadline for ROS customers

19   VAT: Monthly VAT 3 return and payment (if due) for period September-October 2022 together with the Return of Trading Details where the accounting period ends between 1 September and 31 October

23    Corporation Tax: PT for APs ending between 1-31 December 2022

23    Relevant Contracts Tax: RCT monthly return and payment (if due) for October 2022

1-30 Corporation Tax: Pay balance due on APs ending between 1-28 February 2022

30    VAT: IOSS Monthly return and payment due for period October 2022

December 2022

2    Local Property Tax: Declaration of valuation for properties that will become liable for LPT in 2023

14    PAYE/PRS/USC/Local Property Tax: Monthly return and payment for November 2022 (payment date is extended to 23rd for ROS users who file and pay online)

14    Dividend Withholding Tax (DWT): Return and payment of DWT for distributions made in November 2022

14    Professional Services Withholding Tax (PSWT): F30 monthly return and payment for November 2022

15    Capital Gains Tax: Payment due on gains arising between 1 January 2022 – 30 November 2022 inclusive

19    Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the VAT accounting period ends in November

19    VAT: Annual VAT 3 return and payment (if due) for the period December – November together with a Return of Trading Details where the VAT accounting period ends in November

21    Due date for payment of preliminary tax for companies with a financial year ending on 31 January 2023. If this is paid using ROS, this date is extended to 23 December 2022.

21    Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ending on 30 June 2023. If this is paid using ROS, this date is       extended to 23 December 2022.

23    Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for November 2022

23    Last date for filing corporation tax return CT1 for companies with a financial year ended on 31 March 2022 if filed using ROS. 

23    Due date for any balancing payment of corporation tax in respect of the same accounting period.

23    Loans advanced to participators in a close company in the year ended on 31 March 2022 may need to be repaid by 23 December 2022 to avoid the assessment (on the company) of income tax thereon.

23    A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 December 2021 year-ends, this should extend the iXBRL deadline to 23 December 2022.

1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2022

31    VAT: IOSS Monthly Return and payment due for period November 2022