Irish Company Tax & Payroll Deadlines: The Complete 2025 Calendar

Managing tax deadlines in Ireland can feel overwhelming. Missing important dates leads to penalties, interest charges and lost audit exemptions. This complete guide covers every deadline you need to know for 2025.

Key definitions:

• ROS (Revenue Online Service): Revenue’s digital platform for filing and paying taxes.
• PAYE (Pay As You Earn): The system through which employee income tax is deducted.
• PRSI (Pay Related Social Insurance): Employer and employee social insurance contributions.
• CAT (Capital Acquisitions Tax): Tax on gifts and inheritances.
• ARD (Annual Return Date): CRO deadline reference point for company filings.
• RTD (Return of Trading Details): Summary of annual VATable sales and purchases.
• CRO (Companies Registration Office): Authority for company incorporation and annual filings.
• CGT (Capital Gains Tax): Applied on disposal of assets such as property and shares.

Understanding Irish Tax Deadlines in 2025

The Irish tax system operates on strict deadlines enforced by Revenue Commissioners.
Whether you’re filing income tax, VAT returns, or corporation tax, knowing when the tax return deadline is important. This calendar guide breaks down all important dates for businesses and individuals.

Income Tax Deadlines in Ireland in 2025

For 2024 income tax returns, the paper filing deadline is 31 October 2025, while the ROS extended deadline is 13 November 2025.
For 2024 income tax returns for beneficiaries liable to Capital Acquisitions Tax (CAT), the deadline is extended to 19 November 2025.
The deadline for filing income tax applies to self-employed individuals, proprietary directors and those with non-PAYE income.

Income Tax due dates table

Preliminary tax requirements

Preliminary tax is an advance payment toward your 2025 income tax bill, due by 31 October 2025. It must cover at least 100% of last year’s liability or 90% of the current year’s estimated liability.

If your total 2024 tax bill was €15,000, paying €15,000 as preliminary tax for 2025 by 31 October 2025 avoids interest.

Corporation Tax filing dates in Ireland

Irish companies must file a Corporation Tax Return (Form CT1) within 9 months of the accounting period end, specifically by the 23rd day of the 9th month.
For companies with a 31 December 2024 year-end, the CT1 return is due by 23 September 2025.

Corporation Tax Payment dates

For a company with a year-end of 31 December 2025, preliminary tax payment is due by 23 November 2025.

VAT Return dates in Ireland in 2025

VAT filing frequency

The majority of VAT-registered businesses file returns bi-monthly, with taxable periods commencing on 1 January, March, May, July, September and November.

Businesses with an annual VAT liability under €3,000 file six-monthly returns, while those with liabilities between €3,001 and €14,400 file four-monthly returns.

VAT Deadlines calendar

VAT returns and payments are due by the 23rd of the following month after the period ends.
The return on revenue must include accurate records of all transactions.

Return of Trading Details (RTD)

Companies must complete an RTD (Return of Trading Details) Form annually detailing total purchases and sales for the year, broken down by VAT rate.

This form provides Revenue with a summary of your annual trading activity and helps verify the accuracy of your VAT returns throughout the year.

The RTD is prompted on ROS when filing your final year-end VAT return and must be completed before the return can be submitted.

VAT Payment due date

Irish VAT returns are due on the 19th of the month following the reporting period end for paper filers and the 23rd for ROS filers.
Late filing incurs a standard penalty of €4,000 per late filing.

Post-Brexit VAT Considerations

Post-Brexit, VAT applies on UK trade differently than it did when the UK was an EU member state. Businesses importing goods from Great Britain must account for VAT at the point of import and different rules apply to goods moving between Northern Ireland and Ireland. Check Revenue’s Brexit VAT guidance for specific requirements affecting your business to ensure proper compliance with the updated regulations.

Ireland Payroll Deadlines in 2025

Under PAYE Modernisation, Irish employers must comply with real-time payroll reporting, which must be filed on or before every pay date. PAYE Modernisation transformed how employers report payroll information to Revenue, requiring submission of employee payment and deduction details in real-time.

PRSI (Pay Related Social Insurance) is the social insurance system in Ireland and employers must calculate and remit both PAYE and PRSI contributions for their employees.

Payroll Submission dates Ireland

For example, January 2025 payroll taxes are due by 23 February 2025.
Employers must reconcile annual payroll with Revenue by mid-February of the following year.

CRO Annual Return deadline

Every Irish company must file an Annual Return (Form B1) with the Companies Registration Office (CRO) within 56 days of the Annual Return Date (ARD).

Annual Return date Ireland timeline

The First Annual Return Date falls exactly 6 months after successful registration of your company and must be submitted within 56 days.
Late filing may result in loss of audit exemption for the financial statements filed, both in the current year and the following year.

Peak filing period

Over 52,000 companies have an annual return date of 30 September with a filing deadline of 25 November.
Plan ahead to avoid the peak filing season rush.

You can file your annual return through the CRO’s CORE system, the online platform for all CRO services.

Capital Gains Tax payment in Ireland in 2025

CGT Payment Deadlines

Disposals between 1 January and 30 November require CGT payment by 15 December 2025, while disposals made in December require payment by 31 January 2026.

Capital Gains Tax schedule

The CGT return must be submitted by 31 October in the year following the disposal. Even if no tax is due because of losses or reliefs, you must still file a return.

Tax Penalties in Ireland in 2025

Consequences of missing deadlines

Missing the tax deadline results in serious penalties:

Income Tax penalties:
Late filing incurs a 5% surcharge on total liability (up to €12,695) if filed within two months of the deadline and 10% (up to €63,485) if filed more than two months late.

Daily Interest charges:
Unpaid tax liabilities accrue interest at a rate of 0.0274% per day.

CRO penalties:
Late CRO filing triggers automatic penalties of €100 plus €3 per day, with loss of audit exemption for two years.

VAT penalties:
A standard penalty of €4,000 is charged for failing to register for VAT, failing to file a VAT return on time, or failing to keep proper records.

Appealing Tax Penalties

If you disagree with a penalty imposed by Revenue, you have the right to appeal through Revenue’s Appeal Commissioners process. You must submit your appeal in writing within 30 days of receiving the penalty notice, clearly stating the grounds for your appeal. The Appeal Commissioners operate independently of Revenue and will review your case impartially. For more information on the appeals process, visit the Tax Appeals Commission website.

Amending Tax Returns

Mistakes happen and Revenue provides a process for correcting errors on previously filed returns. You can amend a return within 4 years of the end of the relevant tax year through ROS under the ‘My Enquiries’ section. When amending a return, provide clear details of the error and the correction required.

If the amendment results in additional tax due, pay it promptly to minimise interest charges. Note that if you discover an error that understates your tax liability, you should correct it proactively to demonstrate good faith compliance.

Record Retention requirements

Keep tax and payroll records for 6 years per Revenue guidelines. This retention period applies to all supporting documentation including invoices, receipts, bank statements, payroll records and expense claims.

Proper record keeping is essential during Revenue audits and helps substantiate the figures in your tax returns. Store records securely, whether in physical or digital format and ensure they remain legible and accessible throughout the retention period.

First-time Filer guidance

If you’re filing for the first time, proper preparation is essential to ensure a smooth process. Register for ROS (Revenue Online Service) early, as registration can take up to 5 working days to obtain your RAN (Revenue Account Number). Before the deadline approaches, verify that you can log on successfully to ROS and familiarise yourself with the filing interface.

Gather all necessary documentation including income statements, expense receipts and any relevant tax certificates. Consider consulting with a tax professional for your first filing to ensure accuracy and compliance, as this can help you establish good practices from the start.

Tax Clearance certificates

A Tax Clearance Certificate confirms that your tax affairs are in order and is often required for government contracts, certain licenses and grant applications. To obtain a Tax Clearance Certificate, you must be fully tax compliant with all returns filed and tax payments up to date.

You can apply for a Tax Clearance Certificate through ROS and it’s typically issued electronically within a few days if you meet all compliance requirements. Many public sector contracts and professional licenses require a valid Tax Clearance Certificate, so maintaining tax compliance is important for business opportunities.

Digital transformation and ROS Requirements

Revenue continues digitalisation with mandatory online filing requirements for most tax obligations. ROS (Revenue Online Service) and eRegistration are now mandatory for most filings, making paper returns increasingly obsolete. This digital-first approach streamlines compliance, reduces processing times and provides businesses with instant access to their tax records and filing history.

As Ireland moves toward Making Tax Digital initiatives, businesses should ensure their accounting systems can integrate with ROS and maintain digital records that meet Revenue’s requirements for accuracy and accessibility.

How to avoid Tax Penalties in Ireland in 2025?

1. Register for ROS early
   Registration can take up to 5 working days for your RAN.
   Always check you can log on successfully before deadlines.
2. Plan cash flow
   The October deadline often means a large lump-sum payment – save for it throughout the year.
   Use direct debit for preliminary tax to spread costs.
3. Maintain compliance calendar
   It is highly recommended to maintain a compliance calendar to prevent missing filing deadlines.
   Set recurring reminders for all obligations.
4. Keep accurate records
   Maintain receipts and records for at least 6 years.
   This protects you during Revenue audits.
5. File early
   Don’t rely on the ROS extension.
   Aim to be ready by the standard deadline.

Tax Filing Calendar Ireland: Monthly breakdown

January 2025

• 1 January: Tax year begins
• 15 January: CGT payment for December disposals
• 23 January: VAT return (Nov-Dec period)
• 31 January: CGT payment deadline (Dec disposals)

February 2025

• 15 February: Annual payroll reconciliation deadline
• 23 February: PAYE/PRSI payment (January payroll)
• 23 February: VAT payment (if applicable)

March 2025

• 23 March: VAT return (Jan-Feb period)
• 23 March: PAYE/PRSI payment (February payroll)

April 2025

• 23 April: PAYE/PRSI payment (March payroll)

May 2025

• 23 May: VAT return (Mar-Apr period)
• 23 May: PAYE/PRSI payment (April payroll)

June 2025

• 23 June: PAYE/PRSI payment (May payroll)

July 2025

• 23 July: VAT return (May-Jun period)
• 23 July: PAYE/PRSI payment (June payroll)

August 2025

• 23 August: PAYE/PRSI payment (July payroll)

September 2025

• 23 September: VAT return (Jul-Aug period)
• 23 September: CT1 filing (for Dec 2024 year-end)
• 23 September: PAYE/PRSI payment (August payroll)

October 2025

• 23 October: PAYE/PRSI payment (September payroll)
• 31 October: Income tax return deadline (paper)
• 31 October: Preliminary tax payment
• 31 October: CGT return deadline

November 2025

• 19 November: Income tax ROS deadline
• 23 November: VAT return (Sep-Oct period)
• 23 November: Preliminary CT payment (for Dec 2025 year-end)
• 23 November: PAYE/PRSI payment (October payroll)
• 25 November: CRO annual return (for 30 Sept ARD)

December 2025

• 15 December: CGT payment (Jan-Nov disposals)
• 23 December: PAYE/PRSI payment (November payroll)
• 31 December: Tax year ends

Revenue Online Service (ROS) VAT dates

Irish VAT returns are typically filed online via the Revenue Online Service (ROS) and are due by the 23rd day of the month following the reporting period.
ROS registration is mandatory for most businesses.

The Revenue tax return system allows you to:

• File returns electronically
• Make payments online
• View your compliance status
• Access automatic calculations

You can register for ROS through Revenue’s eRegistration service.

Irish company compliance 2025 summary

Managing the complete 2025 Irish tax and payroll compliance calendar requires careful planning.
The business tax filing deadline varies by tax type and company size.
Understanding the due date for VAT return, the tax due date for income tax and all other obligations protects your business.

Key takeaways

• The income tax return deadline for ROS filers is 19 November 2025
• VAT deadlines fall on the 23rd of each month after the period ends
• Corporation tax filing dates depend on your financial year-end
• Ireland payroll deadlines 2025 include real-time reporting and monthly payments
• CRO annual returns must be filed within 56 days of your ARD

For detailed official guidance, visit:

• Revenue.ie – Official Irish tax authority
• CRO.ie – Companies Registration Office
• Citizens Information – Independent tax guidance

Essential documents to prepare

• Form 11 or Form 12 for income tax
• Form CT1 for corporation tax
• VAT3 returns for value-added tax
• Form B1 for CRO annual return
• Monthly payroll submissions
• CGT returns for capital gains

Conclusion

Understanding Irish company tax and payroll deadlines for 2025 is essential for compliance. From income tax due dates to VAT deadlines, proper planning prevents costly penalties.

Use this complete 2025 Irish tax and payroll compliance calendar to stay organised. Mark all important dates in your diary. Register for Revenue Online Service to access extended deadlines. Consider working with tax professionals if you’re unsure about any obligations.

Remember, statutory compliance Ireland requires vigilance year-round. The tax filing calendar Ireland provides clear guidelines, but preparation is key.

By understanding when VAT returns are due in Ireland 2025, the annual return filing timeline CRO Ireland and all other deadlines, you protect your business from unnecessary penalties. Stay compliant, file on time and focus on growing your business with confidence.

FAQs regarding Irish Company Tax & Payroll Deadlines