Here is every main Irish tax deadline for 2027 in one place, month by month. Dates marked ROS are the extended dates you get when you file and pay online. Bookmark this page and check it at the start of each month.
Irish tax deadlines 2027 at a glance
| Month | Deadline | Who it affects |
|---|---|---|
| Every month | Employer PAYE, USC and PRSI: pay and file by the 14th, or the 23rd on ROS | Employers |
| Every month | RCT: return and payment by the 23rd on ROS | Principal contractors in construction |
| Every month | Dividend Withholding Tax: by the 14th of the month after the dividend is paid | Companies paying dividends |
| January | VAT3 for November to December 2026: 19 January, or 23 January on ROS | Bi-monthly VAT filers |
| January | CGT on disposals made in December 2026: 31 January | Anyone who sold an asset in December 2026 |
| March | VAT3 for January to February: 19 March, or 23 March on ROS | Bi-monthly VAT filers |
| May | VAT3 for March to April: 19 May, or 23 May on ROS | Bi-monthly VAT filers |
| July | VAT3 for May to June: 19 July, or 23 July on ROS | Bi-monthly VAT filers |
| September | VAT3 for July to August: 19 September, or 23 September on ROS | Bi-monthly VAT filers |
| September | CT1 for a 31 December 2026 year end: 23 September on ROS | Limited companies |
| October | Pay and File: Form 11 for 2026, balance of 2026 tax, preliminary tax for 2027, and CGT returns for 2026: 31 October | Self-employed, landlords, directors, anyone with non-PAYE income |
| November | ROS Pay and File extension, usually in mid-November. Revenue confirms the exact date each year | Anyone who files and pays on ROS |
| November | VAT3 for September to October: 19 November, or 23 November on ROS | Bi-monthly VAT filers |
| December | CGT on disposals made 1 January to 30 November 2027: 15 December | Anyone who sold an asset in 2027 |
| December | Last day to claim back overpaid tax for 2023 under the four-year rule: 31 December | Everyone |
Income tax and Pay and File
The biggest date of the year is 31 October 2027. By then you must file your Form 11 for 2026, pay any balance of 2026 tax, and pay preliminary tax for 2027. If you file and pay through ROS, Revenue normally gives an extension to mid-November. Read the full guide to the self-assessment deadline.
Preliminary tax must be at least 90% of your 2027 bill, or 100% of your 2026 bill. Paying less brings interest.
Capital gains tax dates
CGT is paid before the return is filed. A sale from 1 January to 30 November is paid by 15 December the same year. A December sale is paid by 31 January of the next year. The rate is 31% for disposals on or after 7 October 2026. See CGT payment dates and our CGT calculator.
VAT dates
Most small businesses file VAT every two months. The return and payment are due by the 19th of the month after the period ends, or the 23rd if you file and pay on ROS. Full details are in our guide to VAT return dates.
Company deadlines
- CT1 return: by the 23rd day of the ninth month after your year end, on ROS. See corporation tax deadlines.
- Preliminary corporation tax: Budget 2027 raises the small company threshold from €200,000 to €350,000.
- CRO annual return (B1): within 56 days of your annual return date.
Tips to never miss a date
- Put every date above into your phone calendar with a reminder one week before.
- File and pay on ROS to get the extended dates.
- Set aside tax each month in a separate account, so October is not a shock.
- Let an accountant track the dates for you. Missed deadlines bring a surcharge of 5% or 10%; see late filing penalties.
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See our fixed feesFrequently asked questions
What is the tax return deadline in Ireland for 2027?
31 October 2027 for the 2026 tax year, with a ROS extension usually to mid-November.
When is CGT due in 2027?
15 December 2027 for sales from 1 January to 30 November 2027, and 31 January 2027 for sales made in December 2026.
What is the 23rd deadline?
It is the extended ROS date for VAT, employer PAYE and RCT when you file and pay online.
Dates based on Revenue’s standard filing calendar. Revenue confirms the ROS Pay and File extension each year. Checked November 2026.
