Income Tax 2023 and preliminary tax 2024
The deadline is 31/10/2024 and the extended deadline is 14/11/2024. To qualify for the extended deadline, payment and filing online through ROS is required.
Corporation Tax for companies with a financial year end of 31/12/2023
The corporation tax deadline is 23/9/2024. Preliminary corporation tax payment deadlines depend on company size. Large companies must pay in two installments the first installment is due on the 23rd day of the sixth month of the accounting period and the second installments is due on the 23rd of the eleventh month of the accounting period. Small companies (those with a liability of less than €200,000 in their previous accounting period) must pay their preliminary corporation tax in one installment which must be paid 31 days before the end of their accounting period, and before the 23rd of that month.
Capital Acquisitions Tax returns (Form IT38)
31/10/2024 is the filing deadline for gifts and inheritances with a valuation date falling between 1/9/2023 and 31/8/2024. The deadline is extended to 14/11/2024 for pay and file online through ROS. Capital Gains Tax payment deadline is 15/12/2024 for disposals made between 1/1/2024 and 30/11/2024. Capital Gains Tax payment deadline is 31/1/2025 for disposals made between 1/12/2024 and 31/12/2024.