Corporation Tax (CT) payment and filing

  1. Overview
  2. Payment and filing
  3. Preliminary Corporation Tax (CT)
  4. When is preliminary Corporation Tax (CT) due?

When is preliminary Corporation Tax (CT) due?

Large companies

Large companies can pay their preliminary CT in two instalments when their accounting period is longer than seven months. 

The first instalment is due on the 23rd of the sixth month of the accounting period. The amount due is either:

  • 50% of the CT liability for the previous accounting period
  • 45% of the CT liability for the current accounting period. 

The second instalment is due on the 23rd of the eleventh month. This will bring the preliminary tax up to 90% of the final tax due for the current accounting period. 

The company must pay 90% of the preliminary tax in one instalment if the accounting period is less than seven months. 

Small companies

Small companies must pay their preliminary tax in one instalment if they have a CT liability of less than €200,000 in their previous accounting period. This must be paid 31 days before the end of their accounting period, and before the 23rd of that month.