Tax Toolkit / Taxation Calendar

January 2024
1 LPT (Local Property Tax) Commencement of phased payments
10 LPT Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority
14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for December 2024 (payment date is extended to 23rd for ROS users who file and pay online).

Quarterly payment for October - December 2024 (23rd for ROS users who file and pay online).
14 Dividend Withholding Tax (DWT): Return and payment of DWT for December 2024
14

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for December 2024
15 LPT Commencement of monthly direct debit payments
19 VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December
19 VAT Bi-Monthly VAT 3 return and payment (if due) for period November - December 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 November and 31 December
19 VAT Bi-Annual VAT 3 return and payment (if due) for period July - December 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 December
19 VAT 4 Monthly VAT 3 return and payment (if due) for period September - December 2024 together with the Return of Trading Details where the VAT accounting period ends between 1 September and 31 December
19 VAT Annual VAT 3 return and payment (if due) for the period January - December together with a Return of Trading Details where the VAT accounting period ends in December
*1-23 Corporation Tax PT for APs ending between 1-29 February 2024
*1-23 Corporation Tax Returns for APs ending between 1-30 April 2024
*1-23 Corporation Tax Pay Balance due on APs ending between 1-30 April 2024
23 Relevant Contracts Tax (RCT): RCT monthly return and payment for December 2024
23 RCT: RCT quarterly return and payment (if due) for period October - December 2024
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-30 April 2024
31 Capital Gains Tax Payment due on gains arising between 1 December 2024 to 31 December 2024 inclusive
31 VAT OSS VAT return and payment (if due) for the period October – December 2024
31 VAT: IOSS Monthly Return and payment due for period Dec 2024
February 2024
14 PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for January 2024 (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 January 2024
14 Professional Services Withholding Tax (PSWT): F30 monthly return and payment for January 2024
15 PSWT F35 annual return for year ended 31 December 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the accounting period ends in January
19 VAT Annual VAT 3 return and payment (if due) for the period February - January together with a Return of Trading Details where the accounting period ends in January
*1-23 Corporation Tax PT for APs ending between 1-31 March 2024
*1-23 Corporation Tax Returns for APs ending between 1-31 May 2023
*1-23 Corporation Tax Pay Balance due on APs ending between 1-31 May 2023
23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for January 2023
23 Income Tax Due date submission of SARP Employer Return for year ended 31 December 2023
1-29 Corporation Tax Returns of Third Party Information for APs ending between 1-31 May 2023
28 VAT: IOSS Monthly Return and payment due for period January 2024
March 2024
14 PAYE/PRSI/USC/LPT Monthly return and payment for February 2024 (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 February 2024
14 Professional Services Withholding Tax (PSWT): F30 monthly return and payment for February 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the accounting period ends in February
19 VAT Bi-Monthly VAT 3 return and payment (if due) for period January /February 2024 together with the Return of Trading Details where the accounting period ends between the 1st January and the 28th February
19 VAT Annual VAT 3 return and payment (if due) for the period March - February together with a Return of Trading Details where the accounting period ends in February
21 LPT Single Debit Authority deduction from bank account
*1-23 Corporation Tax PT for APs ending between 1-30 April 2024
*1-23 Corporation Tax Returns for APs ending between 1-30 June 2024
*1-23 Corporation Tax Pay Balance due on APs ending between 1-30 June 2024
23 RCT RCT monthly return and payment (if due) for February 2024
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-30 June 2023
31 Income Tax Due date submission of Form RSS1 - Return of Share Options and other Rights for 2023
31 Income Tax Due date submission of Form ESS1 - Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2023
31 Income Tax Due date submission of Form SRSO1 - Return of Information of an Approved Savings Related Share Option Scheme for 2023
31 Income Tax Due date submission of Form ESOT1 - Return of Information of an Approved Employee Share Ownership Trust for 2023
31 Income Tax Deadline for claiming Separate Assessment for 2024
31 Income Tax Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2024
31 VAT: IOSS Monthly Return and payment due for period February 2024
April 2024
14 PAYE/PRSI/USC/LPT Monthly return and payment for March 2024 (payment date is extended to 23rd for ROS users who file and pay online)
Quarterly return and payment for January - March 2024 (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 March 2024
14

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for March 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the accounting period ends in March
19 VAT Annual VAT 3 return and payment (if due) for the period April - March together with a Return of Trading Details where the accounting period ends in March
*1-23 Corporation Tax PT for APs ending between 1-31 May 2024
*1-23 Corporation Tax Returns for APs ending between 1-31 July 2023
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 July 2023
23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for March 2024
23 RCT RCT quarterly return and payment (if due) for period January - March 2024
1-30 Corporation Tax Returns of Third Party Information for APs ending between 1-31 July 2023
30 VAT OSS VAT return and payment (if due) for the period January - March 2024
30 VAT: IOSS Monthly Return and payment due for period March 2024
May 2024
14 PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for April 2024  (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 April 2024
14

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for April 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the accounting period ends in April
19 VAT Bi-Monthly VAT 3 return and payment for period March - April 2024 together with the Return of Trading Details where the accounting period ends between the 1st March and the 30th April
19 VAT 4 Monthly VAT 3 return and payment (if due) for period January - April 2024 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th April
19 VAT Annual VAT 3 return and payment (if due) for the period May - April together with a Return of Trading Details where the accounting period ends in April
*1-23 Corporation Tax PT for APs ending between 1-30 June 2023
*1-23 Corporation Tax Returns for APs ending between 1-31 August 2023
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 August 2023
23 RCT RCT monthly return and payment (if due) for April 2024
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 August 2023
30 VAT: IOSS Monthly Return and payment due for period April 2024
June 2024
14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for May 2024 (payment
date is extended to 23rd for ROS users who file and pay online)
14 DWT Return and payment of DWT for May 2024
14 PSWT F30 monthly return and payment for May 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the accounting period ends in May
19 VAT Annual VAT 3 return and payment (if due) for the period June - May together with a Return of Trading Details where the accounting period ends in May
*1-23 Corporation Tax PT for APs ending between 1-31 July 2024
*1-23 Corporation Tax Returns for APs ending between 1-30 September 2023
*1-23 Corporation Tax Pay balance due on APs ending between 1-30 September 2023
23 RCT RCT monthly return and payment (if due) for May 2024
1-30 Corporation Tax Returns of Third Party Information for APs ending between 1-30 September 2023
30 VAT: IOSS Monthly Return and payment due for period May 2024
July 2024
14 PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for June 2024 (payment date is extended to 23rd for ROS users who file and pay online)


Quarterly return and payment for April - June 2024 (23rd for ROS users who file and pay online)
14 DWT Return and payment of DWT for June 2024
14 Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for June 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the accounting period ends in June
19 VAT Bi-Monthly VAT 3 return and payment (if due) for period May - June 2024 together with the Return of Trading Details where the accounting period ends between the 1st May and the 30th June
19 VAT Bi-Annual VAT 3 return and payment (if due) for period January - June 2024 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th June
19 VAT Annual VAT 3 return and payment (if due) for the period July - June together with a Return of Trading Details where the accounting period ends in June
*1-23 Corporation Tax PT for APs ending between 1-31 August 2024
*1-23 Corporation Tax Returns for APs ending between 1-31 October 2023
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 October 2023
23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for June 2024
23 RCT RCT quarterly return and payment (if due) for period April - June 2024
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 October 2023
31 VAT OSS VAT return and payment due for period April - June 2024
31 VAT: IOSS Monthly Return and payment due for period June 2024
August 2024
14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for July 2024 (payment date is extended to 23rd for ROS users who file and pay online)
14 DWT Return and payment of DWT for July 2024
14 PSWT F30 monthly return and payment for July 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the accounting period ends in July
19 VAT Annual VAT 3 return and payment (if due) for the period August - July together with a Return of Trading Details where the accounting period ends in July
*1-23 Corporation Tax PT for APs ending between 1-30 September 2024
*1-23 Corporation Tax Returns for APs ending between 1-30 November 2023
*1-23 Corporation Tax Pay balance due on APs ending between 1-30 November 2023
23 RCT RCT monthly return and payment (if due) for July 2024
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-30 November 2023
31 VAT: IOSS Monthly Return and payment due for period July 2024
September 2024
14 PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for August 2024 (payment date is extended to 23rd for ROS users who file and pay online)
14 DWT Return and payment of DWT for August 2024
14 PSWT F30 monthly return and payment for August 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the accounting period ends in August
19 VAT Bi-Monthly VAT 3 return and payment (if due) for period July - August 2024 together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st August
19 VAT 4 Monthly VAT 3 return and payment (if due) for period May - August 2024 together with the Return of Trading Details where the accounting period ends between the 1st May and the 31st August
19 VAT Annual VAT 3 return and payment (if due) for the period September - August together with a Return of Trading Details where the accounting period ends in August
*1-23 Corporation Tax PT for APs ending between 1-31 October 2024
*1-23 Corporation Tax Returns for APs ending between 1-31 December 2023
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 December 2023
23 RCT RCT monthly return and payment (if due) for August 2024
1-30 Corporation Tax Returns of Third Party Information for APs ending between 1-31 December 2023
30 VAT: IOSS Monthly Return and payment due for period August 2024
October 2024
14 PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for September 2024 (payment date is extended to 23rd for ROS users who file and pay online)

 

Quarterly return and payment for July - September 2024 (23rd for ROS users who file and pay online)
14 DWT Return and payment of DWT for September 2024
14 PSWT F30 monthly return and payment for September 2024
19 VAT Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the accounting period ends in September
19 VAT Annual VAT 3 return and payment (if due) for the period October - September together with a Return of Trading Details where the accounting period ends in September
*1-23 Corporation Tax PT for APs ending between 1-30 November 2024
*1-23 Corporation Tax Returns for APs ending between 1-31 January 2024
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 January 2024
23 RCT RCT monthly return and payment (if due) for September 2024
23 RCT RCT quarterly return and payment (if due) for period July - September 2024
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 January 2023
31 Income Tax Preliminary Tax 2024
31 Income Tax Pay balance of 2023 tax liability
31 Income Tax Return of income for 2023
31 VAT OSS Vat return and payment due for period July - September 2024
31 VAT: IOSS Monthly Return and payment due for period September 2024
31 Capital Gains Tax Return of Capital Gains for 2023
31 Capital Acquisitions Tax Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2023 and 31 August 2024
November 2024
14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for October 2024 (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 October 2024
14

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for October 2024
16

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

Capital Acquisitions Tax: Extension of pay and file deadline for ROS customers
19 VAT Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the accounting period ends in October
19 VAT Bi-Monthly VAT 3 return and payment (if due) for period September - October 2024 together with the Return of Trading Details where the accounting period ends between the 1st September and the 31st October
19 VAT Annual VAT 3 return and payment (if due) for the period November - October together with a Return of Trading Details where the accounting period ends in October
*1-23 Corporation Tax PT for APs ending between 1-31 December 2024
*1-23 Corporation Tax Returns for APs ending between 1-28 February 2024
*1-23 Corporation Tax Pay balance due on APs ending between 1-28 February 2024
23 RCT RCT monthly return and payment (if due) for October 2024
1-30 Corporation Tax Returns of Third Party Information for APs ending between 1-28 February 2023
30 VAT: IOSS Monthly Return and payment due for period October 2024
December 2024
14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):

Monthly return and payment for November 2024 (payment date is extended to 23rd for ROS users who file and pay online)
14 DWT Return and payment of DWT for November 2024
14 PSWT F30 monthly return and payment for November 2024
15 Capital Gains Tax Payment due on gains arising between 1 January 2024 - 30 November 2024 inclusive
19 VAT Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the 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 accounting period ends in November
*1-23 Corporation Tax PT for APs ending between 1-31 January 2024
*1-23 Corporation Tax Returns for APs ending between 1-31 March 2024
*1-23 Corporation Tax Pay balance due on APs ending between 1-31 March 2024
23 RCT RCT monthly return and payment (if due) for November 2024
1-31 Corporation Tax Returns of Third Party Information for APs ending between 1-31 March 2024
31 VAT: IOSS Monthly Return and payment due for period November 2024

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.