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Calendar of key dates for tax professionals

  • November 2025
    Return and payment dates for the month of November
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for October 2025 (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 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for October 2025
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the VAT accounting period ends in October
    19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period September - October 2025 together with the Return of Trading Details where the accounting period ends between 1 September and 31 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 VAT accounting period ends in October
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-31 December 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-28 February 2025
    01-23[1] Corporation Tax: Pay balance due on APs ending between 1-28 February 2025
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for October 2025
    01-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-28 February 2025
    30 VAT: IOSS Monthly Return and payment due for period October 2025

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

  • December 2025
    Return and payment dates for the month of December
    DateType of return and the period of the payment cover for each tax type
    02

    Local Property Tax: Declaration of valuation for properties that will become liable for LPT in 2025 
    14

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

    Monthly return and payment for November 2025 (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 November 2025
    14

     Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for November 2025
    15 Capital Gains Tax: Payment due on gains arising between 1 January 2025 - 30 November 2025 inclusive
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the VAT 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 VAT accounting period ends in November
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-31 January 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-31 March 2025
    01-23[1] Corporation Tax: Pay balance due on APs ending between 1-31 March 2025
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for November 2025
    01-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2025
    31 VAT: IOSS Monthly Return and payment due for period November 2025

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

Previous key dates for 2025

  • January 2025
    Return and payment dates for the month of January
    DateType of return and the period of the payment cover for each tax type
    01 Local Property Tax (LPT): 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

    Value-Added Tax (VAT):

    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
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-28 February 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-30 April 2024
    01-23[1] 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
    01-31 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

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

  • February 2025
    Return and payment dates for the month of February
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for January 2025 (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 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for January 2025
    15 PSWT: F35 annual return for year ended 31 December 2024
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the VAT 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 VAT accounting period ends in January
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-31 March 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-31 May 2024
    01-23[1] Corporation Tax: Pay Balance due on APs ending between 1-31 May 2024
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for January 2024
    23 Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2024
    01-28 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2024
    28 VAT: IOSS Monthly Return and payment due for period January 2025 

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

  • March 2025
    Return and payment dates for the month of March
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for February 2025 (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 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for February 2025
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the VAT 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 VAT accounting period ends between 1 January and 28 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 VAT accounting period ends in February
    21 LPT: Single Debit Authority deduction from bank account
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-30 April 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-30 June 2024
    01-23[1] Corporation Tax: Pay Balance due on APs ending between 1-30 June 2024
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for February 2025
    01-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2024
    31 Income Tax: Due date submission of Form ESA – Return of information of Employer’s Share Awards for 2024
    31 Income Tax: Due date submission of Form RSS1 - Return of Share Options and other Rights for 2024
    31 Income Tax: Due date submission of Form KEEP1 – Return of information of the Key Employee Engagement Programme for 2024
    31 Income Tax: Due date submission of Form ESS1 - Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2024
    31 Income Tax: Due date submission of Form SRSO1 - Return of Information of an Approved Savings Related Share Option Scheme for 2024
    31 Income Tax: Due date submission of Form ESOT1 - Return of Information of an Approved Employee Share Ownership Trust for 2024
    31 Income Tax: Deadline for claiming Separate Assessment for 2025
    31 Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2025
    31 VAT: IOSS Monthly filing and payment due for period February 2025

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

  • April 2025
    Return and payment dates for the month of April
    DateType of return and the period of the payment cover for each tax type
    14

    PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for March 2025 (payment
    date is extended to 23rd for ROS users who file and pay online)


    Quarterly return and payment for January - March 2025 (23rd for ROS users who file and pay online)
    14 Dividend Withholding Tax (DWT): Return and payment of DWT for March 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for March 2025
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the VAT 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 VAT accounting period ends in March
    01-23 [1] Corporation Tax: Preliminary Tax for APs ending between 1-31 May 2025
    01-23 [1] Corporation Tax: Returns for APs ending between 1-31 July 2024
    01-23 [1] Corporation Tax: Pay balance due on APs ending between 1-31 July 2024
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for March 2025
    23 RCT: RCT quarterly return and payment (if due) for period January - March 2025
    01-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 July 2024
    30  VAT: OSS VAT return and payment (if due) for the period January – March 2025
    30  VAT: IOSS Monthly Return and payment due for period March 2025

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

  • May 2025
    Return and payment dates for the month of May
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for April 2025  (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 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for April 2025
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the VAT accounting period ends in April
    19 VAT: Bi-Monthly VAT 3 return and payment for period March - April 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 March and 30 April
    19 VAT: 4 Monthly VAT 3 return and payment (if due) for period January - April 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 30 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 VAT accounting period ends in April
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-30 June 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-31 August 2024
    01-23[1] Corporation Tax: Pay balance due on APs ending between 1-31 August 2024
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for April 2025
    01-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2024
    31 VAT: IOSS Monthly Return and payment due for period April 2025

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

  • June 2025
    Return and payment dates for the month of June
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for May 2025 (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 May 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for May 2025
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the VAT 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 VAT accounting period ends in May
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-31 July 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-30 September 2024
    01-23[1] Corporation Tax: Pay balance due on APs ending between 1-30 September 2024
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for May 2025
    01-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2024
    30 VAT: IOSS Monthly Return and payment due for period May 2025

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

  • July 2025
    Return and payment dates for the month of July
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for June 2025 (payment date is extended to 23rd for ROS users who file and pay online)


    Quarterly return and payment for April - June 2025 (23rd for ROS users who file and pay online)
    14 Dividend Withholding Tax (DWT): Return and payment of DWT for June 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for June 2025
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the VAT accounting period ends in June
    19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period May - June 2025 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June
    19 VAT: Bi-Annual VAT 3 return and payment (if due) for period January - June 2025 together with the Return of Trading Details where the accounting period ends between 1 January and 30 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 VAT accounting period ends in June
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-31 August 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-31 October 2024
    01-23[1] Corporation Tax: Pay balance due on APs ending between 1-31 October 2024
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for June 2025
    23 RCT: RCT quarterly return and payment (if due) for period April - June 2025
    01-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2024
    31 VAT: OSS VAT return and payment (if due) for the period April – June 2025
    31 VAT: IOSS Monthly Return and payment due for period June 2025 

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

  • August 2025
    Return and payment dates for the month of August
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for July 2025 (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 July 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for July 2025
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the VAT 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 VAT accounting period ends in July
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-30 September 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-30 November 2024
    01-23[1] Corporation Tax: Pay balance due on APs ending between 1-30 November 2024
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for July 2025
    01-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2024
    31 VAT: IOSS Monthly Return and payment due for period July 2025

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

  • September 2025
    Return and payment dates for the month of September
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for August 2025 (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 August 2025
    14 Professional Services Withholding Tax (PSWT): F30 monthly return and payment for August 2025
    19 Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the VAT accounting period ends in August
    19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period July - August 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 August
    19 VAT: 4 Monthly VAT 3 return and payment (if due) for period May - August 2025 together with the Return of Trading Details where the VAT accounting period ends between 1 May and 31 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 VAT accounting period ends in August
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-31 October 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-31 December 2024
    01-23[1] Corporation Tax: Pay balance due on APs ending between 1-31 December 2024
    23 Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for August 2025
    01-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 December 2024
    30 VAT: IOSS Monthly Return and payment due for period August 2025

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

  • October 2025
    Return and payment dates for the month of October
    DateType of return and the period of the payment cover for each tax type
    14

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

    Monthly return and payment for September 2025 (payment date is extended to 23rd for ROS users who file and pay online)

     

    Quarterly return and payment for July - September 2025 (23rd for ROS users who file and pay online)
    14 Dividend Withholding Tax (DWT): Return and payment of DWT for September 2025
    14

    Professional Services Withholding Tax (PSWT):

    F30 monthly return and payment for September 2025
    19

    Value-Added Tax (VAT):

    Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the VAT 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 VAT accounting period ends in September
    01-23[1] Corporation Tax: Preliminary Tax for APs ending between 1-30 November 2025
    01-23[1] Corporation Tax: Returns for APs ending between 1-31 January 2025
    01-23[1] Corporation Tax: Pay balance due on APs ending between 1-31 January 2025
    23

    Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for September 2025
    23 RCT: RCT quarterly return and payment (if due) for period July - September 2025
    01-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2025
    31 Income Tax: Preliminary Tax 2025
    31 Income Tax: Pay balance of 2024 tax liability
    31 Income Tax: Return of income for 2024
    31 VAT: OSS VAT return and payment (if due) for the period July - September 2025
    31 VAT: IOSS Monthly Return and payment due for period September 2025
    31 Capital Gains Tax: Return of Capital Gains for 2024
    31 Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2024 and 31 August 2025

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

Published: 01 November 2025 Print this page

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