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Compliance calendar

Irish business deadline calendar

CRO filings, Revenue VAT returns, Income Tax Pay and File, Corporation Tax, PAYE, and Auto-Enrolment milestones for the next 12 months. Each deadline is sourced directly from the relevant Irish authority. Subscribe via the ICS calendar feed to get these dates into Google Calendar, Apple Calendar, or Outlook.

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These deadlines are sourced from Revenue, CRO, and other Irish authorities and are provided for reference only. Deadlines can change - check the authority source before acting. This is not tax or legal advice; consult your accountant or tax adviser for guidance specific to your business.

July 2026

  1. 23 July 2026 VAT

    VAT3 return and payment - May/June 2026

    Bi-monthly VAT3 return and payment for the May-June 2026 period. File and pay via ROS. Paper deadline is 19 July. Applies to VAT-registered businesses filing bi-monthly returns.

    Source: Revenue Accounting software

August 2026

  1. 1 August 2026 Auto-Enrolment

    Auto-Enrolment opt-out window opens (first-wave Feb 2026 enrolees)

    Section 54(2)(a) of the Automatic Enrolment Retirement Savings System Act 2024 sets the opt-out window as 'more than 6 months but not more than 8 months after the date on which notice of enrolment is given'. For employees enrolled in the first wave on 1 February 2026, that window opens around 1 August 2026 and closes around 30 September 2026. Employers retrieve fresh AEPNs from NAERSA after opt-out and stop deductions. Refunds of employee contributions paid in the window are issued by NAERSA.

    Source: NAERSA Payroll software
  2. 23 August 2026 PAYE

    PAYE/PRSI/USC employer payment - July 2026 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for July 2026 payrolls. Standard deadline is 14 August; ROS online filers are extended to 23 August. Payroll submissions (PSRs) must be submitted on or before each pay date throughout the month. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software
  3. 25 August 2026 CRO

    CRO Annual Return - companies with 30 June 2026 ARD

    Irish companies whose Annual Return Date (ARD) is 30 June 2026 must file their B1 annual return with the CRO by 25 August 2026, which is 56 days from the ARD. Financial statements must be annexed where required. Late filing incurs an immediate EUR 100 penalty plus EUR 3 per day up to EUR 1,200, and loss of audit exemption. Check your specific ARD at cro.ie. Per CRO.

    Source: CRO Accounting software

September 2026

  1. 23 September 2026 Corporation Tax

    Corporation Tax CT1 return and payment - December 2025 year-end

    CT1 return and full Corporation Tax payment due via ROS for companies with a 31 December 2025 accounting year-end. The ROS deadline is the 23rd of the 9th month after the accounting period end. Consult your accountant for the specific deadline for your company's year-end. Per Revenue.

    Source: Revenue Accounting software
  2. 23 September 2026 VAT

    VAT3 return and payment - July/August 2026

    Bi-monthly VAT3 return and payment for the July-August 2026 period. File and pay via ROS. Paper deadline is 19 September. Applies to VAT-registered businesses filing bi-monthly returns.

    Source: Revenue Accounting software
  3. 23 September 2026 PAYE

    PAYE/PRSI/USC employer payment - August 2026 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for August 2026 payrolls. Standard deadline is 14 September; ROS online filers are extended to 23 September. Payroll submissions must be submitted on or before each pay date. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software
  4. 23 September 2026 VAT

    VAT3 quarterly return - May to August 2026 period

    Four-monthly VAT3 return and payment for the May-August 2026 period. Available to VAT-registered businesses with an annual VAT liability between EUR 3,001 and EUR 14,400. File and pay via ROS by 23 September. Paper deadline is 19 September. Per Revenue.

    Source: Revenue Accounting software
  5. 30 September 2026 Auto-Enrolment

    Auto-Enrolment opt-out window closes (first-wave Feb 2026 enrolees)

    Closing date of the Section 54(2)(a) opt-out window for first-wave Auto-Enrolment participants enrolled on 1 February 2026. After this date these employees cannot opt out for two years; Section 55 then triggers automatic re-enrolment from approximately February 2028. Employers continuing AECS submissions for these employees should confirm their AEPN status reflects active contributions and not a pending opt-out.

    Source: NAERSA Payroll software

October 2026

  1. 23 October 2026 PAYE

    PAYE/PRSI/USC employer payment - September 2026 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for September 2026 payrolls. Standard deadline is 14 October; ROS online filers are extended to 23 October. Payroll submissions must be submitted on or before each pay date. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software
  2. 31 October 2026 Income Tax

    Income Tax Pay and File 2025 - paper deadline

    Form 11 return for 2025 income, plus any balance of income tax, PRSI, and USC. Paper/manual submission deadline is 31 October. ROS users get an extended deadline - see the separate ROS entry. Applies to sole traders, self-employed individuals, and proprietary directors with non-PAYE income.

    Source: Revenue Accounting software
  3. 31 October 2026 Income Tax

    Preliminary Income Tax 2026 - paper deadline

    Preliminary income tax for the 2026 tax year. Must be at least 90% of your final 2026 liability, 100% of your 2025 liability, or 105% of your 2024 liability (if paying by direct debit). Paper deadline is 31 October. ROS users get an extended deadline. Consult your accountant for the correct amount. Per Revenue.

    Source: Revenue Accounting software

November 2026

  1. 18 November 2026 Income Tax

    Income Tax Pay and File 2025 - ROS extended deadline

    Extended deadline for Form 11 return (2025 income) and balance of income tax, PRSI, and USC via ROS. Revenue has confirmed the 2025 deadline as 18 November 2026. Applies to ROS-registered sole traders, partnerships, and directors with non-PAYE income.

    Source: Revenue Accounting software
  2. 18 November 2026 Income Tax

    Preliminary Income Tax 2026 - ROS extended deadline

    Extended ROS deadline for preliminary income tax for the 2026 tax year. Due on 18 November 2026, the same date as the Income Tax Pay and File ROS extended deadline. Must be at least 90% of your final 2026 liability or 100% of your 2025 liability. Consult your accountant for the correct calculation. Per Revenue.

    Source: Revenue Accounting software
  3. 23 November 2026 VAT

    VAT3 return and payment - September/October 2026

    Bi-monthly VAT3 return and payment for the September-October 2026 period. File and pay via ROS. Paper deadline is 19 November. Applies to VAT-registered businesses filing bi-monthly returns.

    Source: Revenue Accounting software
  4. 23 November 2026 Corporation Tax

    Preliminary Corporation Tax - December 2026 year-end

    Preliminary Corporation Tax due for companies with a 31 December 2026 accounting year-end. Due by the 23rd of the 11th month of the accounting period via ROS. Must be at least 90% of the final CT liability for the period. Consult your accountant for the correct amount. Per Revenue.

    Source: Revenue Accounting software
  5. 23 November 2026 PAYE

    PAYE/PRSI/USC employer payment - October 2026 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for October 2026 payrolls. Standard deadline is 14 November; ROS online filers are extended to 23 November. Payroll submissions must be submitted on or before each pay date. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software
  6. 25 November 2026 CRO

    CRO Annual Return - companies with 30 September 2026 ARD

    Irish companies whose Annual Return Date (ARD) is 30 September 2026 must file their B1 annual return with the CRO by 25 November 2026, which is 56 days from the ARD. Financial statements must be annexed where required. Late filing incurs an immediate EUR 100 penalty plus EUR 3 per day up to EUR 1,200, and loss of audit exemption. Check your specific ARD at cro.ie. Per CRO.

    Source: CRO Accounting software

December 2026

  1. 23 December 2026 PAYE

    PAYE/PRSI/USC employer payment - November 2026 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for November 2026 payrolls. Standard deadline is 14 December; ROS online filers are extended to 23 December. Payroll submissions must be submitted on or before each pay date. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software

January 2027

  1. 4 January 2027 Auto-Enrolment

    Auto-Enrolment EUR 80,000 cap reset - first January 2027 pay run

    Auto-Enrolment contributions are capped on the first EUR 80,000 of earnings per calendar year. On the first January 2027 pay run, NAERSA issues fresh AEPNs at the prevailing Phase 1 rate (1.5% employee + 1.5% employer + 0.5% State) to restart contributions for any employee whose 2026 earnings exceeded the EUR 80,000 ceiling. Payroll teams should confirm the new-year AEPN feed updates correctly and that contributions resume for the affected employees. The first January pay run date varies by employer payroll calendar.

    Source: NAERSA Payroll software
  2. 23 January 2027 VAT

    VAT3 return and payment - November/December 2026

    Bi-monthly VAT3 return and payment for the November-December 2026 period. File and pay via ROS. Paper deadline is 19 January. Applies to VAT-registered businesses filing bi-monthly returns.

    Source: Revenue Accounting software
  3. 23 January 2027 PAYE

    PAYE/PRSI/USC employer payment - December 2026 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for December 2026 payrolls. Standard deadline is 14 January; ROS online filers are extended to 23 January. Payroll submissions must be submitted on or before each pay date. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software
  4. 23 January 2027 VAT

    VAT Return of Trading Details (RTD) - December 2026 year-end

    Annual VAT Return of Trading Details (RTD) due for VAT-registered businesses with a 31 December 2026 accounting year-end. The RTD summarises total VAT-exclusive sales and purchases in each VAT rate category for the year. File via ROS by 23 January 2027. Per Revenue.

    Source: Revenue Accounting software
  5. 23 January 2027 VAT

    VAT3 quarterly return - September to December 2026 period

    Four-monthly VAT3 return and payment for the September-December 2026 period. Available to VAT-registered businesses with an annual VAT liability between EUR 3,001 and EUR 14,400. File and pay via ROS by 23 January 2027. Paper deadline is 19 January. Per Revenue.

    Source: Revenue Accounting software

February 2027

  1. 23 February 2027 PAYE

    PAYE/PRSI/USC employer payment - January 2027 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for January 2027 payrolls. Standard deadline is 14 February; ROS online filers are extended to 23 February. Payroll submissions must be submitted on or before each pay date. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software
  2. 25 February 2027 CRO

    CRO Annual Return - companies with 31 December 2026 ARD

    Irish companies whose Annual Return Date (ARD) is 31 December 2026 must file their B1 annual return with the CRO by 25 February 2027, which is 56 days from the ARD. Financial statements must be annexed where required. Late filing incurs an immediate EUR 100 penalty plus EUR 3 per day up to EUR 1,200, and loss of audit exemption. Check your specific ARD at cro.ie. Per CRO.

    Source: CRO Accounting software

March 2027

  1. 23 March 2027 VAT

    VAT3 return and payment - January/February 2027

    Bi-monthly VAT3 return and payment for the January-February 2027 period. File and pay via ROS. Paper deadline is 19 March. Applies to VAT-registered businesses filing bi-monthly returns.

    Source: Revenue Accounting software
  2. 23 March 2027 PAYE

    PAYE/PRSI/USC employer payment - February 2027 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for February 2027 payrolls. Standard deadline is 14 March; ROS online filers are extended to 23 March. Payroll submissions must be submitted on or before each pay date. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software

April 2027

  1. 23 April 2027 PAYE

    PAYE/PRSI/USC employer payment - March 2027 payroll

    Monthly PAYE, PRSI, and USC employer payment due via ROS for March 2027 payrolls. Standard deadline is 14 April; ROS online filers are extended to 23 April. Payroll submissions must be submitted on or before each pay date. Applies to all employers. Per Revenue.

    Source: Revenue Payroll software

May 2027

  1. 23 May 2027 VAT

    VAT3 return and payment - March/April 2027

    Bi-monthly VAT3 return and payment for the March-April 2027 period. File and pay via ROS. Paper deadline is 19 May. Applies to VAT-registered businesses filing bi-monthly returns.

    Source: Revenue Accounting software

Monthly PAYE/PRSI/USC payments are due via ROS by the 23rd of the month following each pay period. Payroll submissions (PSR) are due on or before each pay date. CRO Annual Returns are due within 56 days of your company's Annual Return Date (ARD) - check your specific ARD at cro.ie.

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