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.

If you are looking for a tax advisor call OSK tax consulting today.

PAYE/PRSI*

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 2016

due 14th August 2016 or if file and pay online due  23rd August 2016

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 2016 return and payment

due 19th September 2016 or if file and pay online due 23rd September 2016

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

e.g. year ended 31st Dec. 2016

due 21st June 2016 or if file and pay online due 23rd June 2016

2nd instalment of Preliminary Tax

due up to 1 month and 10 days before end of accounting year

e.g. year ended 31st Dec. 2016

due 21st November 2016 or if file and pay online due 23rd November 2016

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. 2015

due 21st September 2016 or if file and pay online due 23rd September 2016

*   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 2015

due 31st October 2016

Preliminary tax

due 31st October in the tax year

e.g. preliminary tax for 2016

due 31st October 2016

Balance of tax

due 31st October following the end of the tax year

e.g. balance of tax for 2016

due 31st October 2016

CAPITAL GAINS TAX - NEW RULES

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 2016 to 30th November 2016

The CGT is payable by the 15th December 2016

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 2016 to 31st December 2016

The CGT is payable by the 31st January 2017

 

 

Brian Dignam
FCCA AITI
Director
Dylan Byrne
FCCA AITI
Director
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