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PDFThe following chart shows the relevant filing dates and payment dates for PAYE/ PRSI, VAT, Corporation Tax, Income Tax, Capital Gains Tax and Capital Acquisitions Tax. It should help you budget for forthcoming tax payments.
PAYE/PRSI |
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| Form P.30 and relevant payment | Due for filing and payment on the 23rd of following month. | |
| In certain circumstances you can apply for quarterly filing. | ||
VAT |
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| Form VAT3 and the relevant payment | Due for filing and payment on the 23rd of the month following the bi-monthly period. | |
| In certain circumstances you can apply for three monthly or bi-annual filing. | ||
Corporation Tax |
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| 1st instalment of Preliminary Tax for companies with Corporation Tax liability that exceeds €200,000 | Due on the 23rd of the 6th month of the accounting period. The amount payable is to be 50% of the Corporation Tax liability for the preceding accounting period or 45% of the Corporation Tax liability for the current accounting period. | |
| 2nd instalment of Preliminary Tax for companies with Corporation Tax liability that exceeds €200,000 | Due for payment on the 23rd of the 11th month of the accounting period. The payment should bring the total Preliminary Tax paid to 90% of the Corporation Tax liability for the accounting period. | |
| Preliminary Tax for companies with a Corporation Tax liability less than €200,000 | Due for payment on the 23rd of the 11th month of the accounting period. The amount payable is to be 100% of the Corporation Tax liability for the preceding accounting period or 90% of the Corporation Tax liability for the current accounting period. | |
| Form CT1 | Due for filing on the 23rd of the 9th month of the accounting period. | |
INCOME TAX |
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| Preliminary tax | Due for payment on the 14th November. The amount payable is to be 100% of the Income Tax liability for the preceding year or 90% of the Income Tax liability for the current year. | |
| Balance of tax & Form 11 | The Form 11 is due for filing on the 14th November together with a payment for any balance of tax payable. | |
CAPITAL GAINS TAX (CGT) |
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| Where gain arises before 30 Nov in any one year | The CGT is payable by the 15th December of that year | |
| Where the gain arises in the period 1st December to 31st December | The CGT is payable by the 31st January of the following year | |
| Form CG1 | Due for filing by 14th November of the year following the year in which the disposal took place. | |
CAPITAL ACQUISITIONS TAX (CAT) |
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| Where a charge arises between 1st January and 31st August | The Form IT 38 CATreturn and tax is due by 31st October of that year. |
| Where a charge arises between 1st September and 31st December | The Form IT 38 CAT return and tax is due by 31st October of the following year. |
