Tax Filing Deadlines
Onerous penalties are imposed on businesses and individuals who fail to pay their due tax on time. This section provides a high level overview of key filing and payment dates for companies and individuals.
Business taxation – filing and payment deadlines
Obligation |
Date |
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Preliminary tax |
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Small company |
Large company |
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- 1st instalment |
Within 6 months of the start of the accounting period (no later than 21st of the 6th month) |
N/A |
Must equal at least: o 50% of prior period tax liability or o 45% of final tax liability for current period |
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- 2nd instalment |
Approx 1 month prior to accounting period end (no later than 21st of the month) |
Must equal at least: o 100% of prior period tax liability or o 90% of final tax liability for current period |
Must bring total preliminary tax paid to at least 90% of final tax liability for current period |
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Tax return and balance of corporation tax |
Approx 9 months after the end of the accounting period end (no later than the 21st of the month) |
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Dividend withholding tax return and payment |
Due by 14th day of the month following payment of dividend/distribution |
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Capital gains tax - disposals of development land |
See filing and payment deadlines for individuals |
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New or start-companies with a corporation tax liability of not more than €200,000 for their first accounting period are not required to pay preliminary tax for that period.
Individual taxation – filing and payment deadlines
Income tax
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Tax return filing |
Tax payment date |
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Tax return filing |
31/10/12 |
- |
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Preliminary tax payment |
- |
31/10/11 |
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Balance of tax payment |
- |
31/10/12 |
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Capital gains tax |
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Disposals 1 Jan - 30 Nov 2011 |
31/10/12 |
15/12/11 |
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Disposals December 2011 |
31/10/12 |
31/01/12 |
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Note: Capital Gains Tax is payable at a flat rate of 25% for 2011
