Tax Deadlines
The following chart shows the relevant filing dates and payment dates for Income Tax, Capital Gains Tax, Corporation Tax, PAYE/ PRSI and VAT. It should help you budget for forthcoming tax payments.
PAYE/PRSI* |
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|
Form P.30 and relevant payment |
due 14th of following month or if file and pay online due 23rd of following month |
|
e.g. July 2010 |
due 14th August 2010 or if file and pay online due 23rd August |
VAT** |
|
|
Forms VAT3 and the relevant payment |
due 19th of month following the bi-monthly period or if file and pay online due 23rd |
|
e.g. July/August 2010 return and payment |
due 19th September 2010 or if file and pay online due 23rd September 2010 |
Corporation Tax |
|
|
1st instalment of Preliminary Tax for companies with Corporation Tax liability that exceeds €200,000 |
due up to 6 months 10 days before end of accounting year or if file and pay online due by 23rd of the month |
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e.g. year ended 31st Dec. 2010 |
due 21st June 2010 or if file and pay online due 23rd June |
|
2nd instalment of Preliminary Tax |
due up to 1 month and 10 days before end of accounting year |
|
e.g. year ended 31st Dec. 2010 |
due 21st November 2010 or if file and pay online due 23rd November |
|
Return form |
due up to 8 months 21 days after company year end or if file and pay online due 25th of the month |
|
e.g. year ended 31st Dec. 2009 |
due 21st September 2010 or if file and pay online due 23rd September |
* In certain circumstances you can apply for quarterly filing.
** In certain circumstances you can apply for three monthly or bi-annual filing.
INCOME TAX |
|
| For tax years 2001 onwards: | |
| Return form |
due 31st October following the end of the tax year |
|
e.g. return form for 2009 |
due 31st October 2010 |
|
Preliminary tax |
due 31st October in the tax year |
|
e.g. preliminary tax for 2010 |
due 31st October 2010 |
|
Balance of tax |
due 31st October following the end of the tax year |
|
e.g. balance of tax for 2009 |
due 31st October 2010 |
CAPITAL GAINS TAX - NEW RULES |
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| For tax years 2009 onwards: | |
| Capital Gains Tax | |
|
Where gain arises before 30 Nov in any one year |
The CGT is payable by the 15th December of that year |
|
e.g. If a gain arises during the period from 1st January 2010 to 30th November 2010 |
The CGT is payable by the 15th December 2010 |
|
Where the gain arises in the period 1st December to 31st December |
The CGT is payable by the 31st January of the following year |
|
e.g. If the gain arises during the period from 1st December 2010 to 31st December 2010 |
The CGT is payable by the 31st January 2011 |
