Return and payment dates for the month of May
Date | Type 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 |
Corporation Tax: Preliminary Tax for APs ending between 1-30 June 2025 |
01-23 |
Corporation Tax: Returns for APs ending between 1-31 August 2024 |
01-23 |
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.