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Tax Calendar

End of the following month

  • Payment of tax deducted from employees’ salary (PAYE)
  • Payment of contribution for defence from dividends, rents and interest paid during the previous month

 31 January

  • Submission of declaration of deemed dividend distribution (I.R.623) for the year ended 31 December two years ago

 30 April

  • Submission of Income Tax Return by employees (I.R.1) whose income exceeds €19,500
  • Submission of Employer's Return (I.R.7)

 30 June

  • Submission of personal Tax Return (I.R. 1 form) for the previous year by self-employed individuals who do not prepare audited accounts if their gross income does not exceed €70.000
  • Payment of tax balance for the previous year by self-employed without audited accounts
  • Payment of Defence Tax on rental income received during the first half of the current year
  • Payment of fees of €350 to Registrar of Companies

 1 August

  • Submission of Company's Provisional Tax for the current year and payment of 1st installment of Provisional Tax
  • Payment of the tax balance for the previous year by companies

 30 September

  • Payment of the 2nd installment of Provisional Tax for companies
  • Payment of immovable property tax

 31 December

  • Submission of Company Income Tax Return (I.R.4)
  • Submission of Income Tax Return by self-employed with audited accounts (I.R.1)
  • Submission of revised Provisional Assessment for the current year
  • Payment of 3rd installment of Provisional Tax
  • Payment of Defence Tax on rental income received during the second half of the current year