The Revenue have a set timetable for the making and filing of returns for Companies. Not all taxes apply to all companies – generally most companies only deal with Corporation Tax, VAT and PAYE / PRSI. We outline a list below of the main taxes and their monthly schedules for 2025 and feel free to call us if you need assistance with these:
January 2025
| Return and payment dates for the month of January | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT P30 monthly return and payment for December 2024 P30 quarterly return and payment for October – December 2024 |
| 14 | DWT: Return and payment of DWT for December 2024 |
| 14 | PSWT: F30 monthly return and payment for December 2024 |
| 15 | LPT: Commencement of monthly direct debit payments |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period November – December 2024 together with the Return of Trading Details where the accounting period ends between the 1st November and the 31st December |
| 20 | VAT: MOSS VAT return and payment (if due) for the period October – December 2024 |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-29 February 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-30 April 2024 |
| 23 | RCT: RCT monthly return and payment for December 2024 |
| 31 | Capital Gains Tax: Payment due on gains arising between 1 December 2024 to 31 December 2024 inclusive |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
February 2025
| Return and payment dates for the month of February | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for January 2024 |
| 14 | DWT: Return and payment of DWT for January 2025 |
| 14 | PSWT: F30 monthly return and payment for January 2025 |
| 15 | PSWT: F35 annual return for year ended 31 December 2024 |
| 15 | PAYE/PRSI/USC/LPT: Due date submission of Form P35 for year ended 31 December 2024 |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-31 March 2024 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 May 2024 |
| 23 | RCT: RCT monthly return and payment (if due) for January 2025 |
| 23 | Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2024 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
March 2025
| Return and payment dates for the month of March | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for February 2025 |
| 14 | DWT: Return and payment of DWT for February 2025 |
| 14 | PSWT: F30 monthly return and payment for February 2025 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period January /February 2025together with the Return of Trading Details where the accounting period ends between the 1st January and the 29th February |
| 21 | LPT: Single Debit Authority deduction from bank account |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-30 April 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-30 June 2024 |
| 23 | RCT: RCT monthly return and payment (if due) for February 2025 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2024 |
| 31 | Income Tax: Return of Share Options and other Rights for 2024 |
| 31 | Income Tax: Deadline for claiming Separate Assessment for 2025 |
| 31 | Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2025 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
April 2025
| Return and payment dates for the month of April | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for March 2025 P30 quarterly return and payment for January – March 2025 |
| 14 | DWT: Return and payment of DWT for March 2025 |
| 14 | PSWT: F30 monthly return and payment for March 2025 |
| 20 | VAT: MOSS VAT return and payment (if due) for the period January – March 2025 |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-31 May 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 July 2024 |
| 23 | RCT: RCT monthly return and payment (if due) for March 2025 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
May 2025
| Return and payment dates for the month of May | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for April 2025 |
| 14 | DWT: Return and payment of DWT for April 2025 |
| 14 | PSWT: F30 monthly return and payment for April 2025 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment for period March – April 2025 together with the Return of Trading Details where the accounting period ends between the 1st March and the 30th April |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-30 June 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 August 2024 |
| 23 | RCT: RCT monthly return and payment (if due) for April 2025 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
June 2025
| Return and payment dates for the month of June | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for May 2025 |
| 14 | DWT: Return and payment of DWT for May 2025 |
| 14 | PSWT: F30 monthly return and payment for May 2025 |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-31 July 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-30 September 2024 |
| 23 | RCT: RCT monthly return and payment (if due) for May 2025 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
July 2025
| Return and payment dates for the month of July | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for June 2025 P30 quarterly return and payment for April – June 2025 |
| 14 | DWT: Return and payment of DWT for June 2025 |
| 14 | PSWT: F30 monthly return and payment for June 2025 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period May – June 2025 together with the Return of Trading Details where the accounting period ends between the 1st May and the 30th June |
| 20 | VAT: MOSS VAT return and payment (if due) for the period April – June 2025 |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-31 August 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 October 2024 |
| 23 | RCT: RCT monthly return and payment (if due) for June 2025 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
August 2025
| Return and payment dates for the month of August | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for July 2025 |
| 14 | DWT: Return and payment of DWT for July 2025 |
| 14 | PSWT: F30 monthly return and payment for July 2025 |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-30 September 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-30 November 2024 |
| 23 | RCT: RCT monthly return and payment (if due) for July 2025 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
September 2025
| Return and payment dates for the month of September | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for August 2025 |
| 14 | DWT: Return and payment of DWT for August 2025 |
| 14 | PSWT: F30 monthly return and payment for August 2025 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period July – August 2024together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st August 2025 |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-31 October 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 December 2024 |
| 23 | RCT: RCT monthly return and payment (if due) for August 2025 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
October 2025
| Return and payment dates for the month of October | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for September 2025 P30 quarterly return and payment for July – September 2025 |
| 14 | DWT: Return and payment of DWT for September 2025 |
| 14 | PSWT: F30 monthly return and payment for September 2025 |
| 20 | VAT: MOSS VAT return and payment (if due) for the period July – September 2025 |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-30 November 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 January 2025 |
| 23 | RCT: RCT monthly return and payment (if due) for September 2025 |
| 1-31 | Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2025 |
| 31 | Income Tax: Preliminary Tax 2025 |
| 31 | Income Tax: Pay balance of 2024 tax liability |
| 31 | Income Tax: Return of income for 2024 |
| 31 | Capital Gains Tax: Return of Capital Gains for 2024 |
| 31 | Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2023 and 31 August 2024 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
November 2025
| Return and payment dates for the month of November | |
| Date | Type of return |
| 1 | LPT: Liability (Ownership) date for 2026 |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for October 2025 |
| 14 | DWT: Return and payment of DWT for October 2025 |
| 14 | PSWT: F30 monthly return and payment for October 2025 |
| 19 | VAT: Bi-Monthly VAT 3 return and payment (if due) for period September – October 2025together with the Return of Trading Details where the accounting period ends between the 1st July and the 31st August |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-31 December 2025 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-29 February 2025 |
| 23 | RCT: RCT monthly return and payment (if due) for October 2025 |
| 25 | LPT: Deadline for confirming payment method to Revenue if spreading payments over 2026 (making phased payments). Note: This date is provisional. |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
December 2025
| Return and payment dates for the month of December | |
| Date | Type of return |
| 14 | PAYE/PRSI/USC/LPT: P30 monthly return and payment for November 2025 |
| 14 | DWT: Return and payment of DWT for November 2025 |
| 14 | PSWT: F30 monthly return and payment for November 2025 |
| 15 | Capital Gains Tax: Payment due on gains arising between 1 January 2025- 30 November 2025inclusive |
| *1-23 | Corporation Tax: Prelim Tax for APs ending between 1-31 January 2026 |
| *1-23 | Corporation Tax: Returns for APs ending between 1-31 March 2025 |
| 23 | RCT: RCT monthly return and payment (if due) for November 2025 |
* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
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