2025 Compliance Calendar: Irish Company Filing Deadlines & Tax Dates

Staying on top of your compliance obligations is crucial for every Irish company. Whether you're a startup, an established SME, or an international business expanding into Ireland, knowing your key filing deadlines helps you avoid penalties and stay in good standing with the Companies Registration Office (CRO) and Revenue Commissioners.

This 2025 Compliance Calendar outlines Irish company filing deadlines, including annual returns, corporation tax, VAT, and payroll obligations, everything you need to stay compliant in Ireland.

1. Annual Return Deadlines (CRO Filing)

All Irish companies are required to file an Annual Return (Form B1) with the Companies Registration Office (CRO).

Key Annual Return Facts:

• First Annual Return is due 6 months after incorporation.
  • Note: This first return does not require financial statements.
    
    
• Subsequent Annual Returns are due every 12 months.
  • Must be filed within 56 days of the Annual Return Date (ARD).
  • Must include financial statements for most companies.

What happens when I miss a deadline?

• Late filing triggers automatic late filing penalties (€100 plus €3 per day).
• Loss of audit exemption for 2 years.

We advise that you mark your ARD in your calendar and start preparing at least 2 months in advance.

2. Corporation Tax Deadlines (Form CT1)

Irish companies must file a Corporation Tax Return (Form CT1) annually and pay any tax due.

Key Corporation Tax Dates:

• Filing Deadline:
  • 9 months after the end of the accounting period.
  • Latest possible filing date: within the 23rd day of that 9th month.
    
    
• Example:
  • If your year-end is 31 December 2024, your CT1 return for 2024 is due by 23 September 2025.

Tax Payment Deadlines:

• Preliminary Tax:
  • Due one month before year-end, by the 23rd day of the 11th month.
  • Example: For a 31 December 2025 year-end, preliminary tax is due by 23 November 2025.
    
    
• Final Balance Payment:
  • Due along with the CT1 filing, i.e., 23 September 2026 for a 2025 year-end.

Small Company Exception:

• Companies with profits below €1.5 million may pay preliminary tax based on 100% of prior year’s liability.

3. VAT Filing & Payment Obligations

If your company is VAT-registered in Ireland, it is essential that you file your VAT returns on time.

Standard VAT Filing Frequency:

• Bi-monthly (every 2 months).
  • Example: January-February VAT return is due by 23 March.
    
    
• Some companies may file quarterly or annually, subject to Revenue approval.

Key VAT Dates:

• VAT returns & payments are due by the 23rd of the following month after the period ends.
• Example:
  • For March-April period, VAT return & payment are due by 23 May 2025.

Annual VAT Return of Trading Details (RTD):

• Filed after year-end summarising VAT activity.
• Deadline typically aligns with CT1 filing.
  
  
  

4. Payroll Filing & Payment Deadlines (PAYE Modernisation)

Irish employers must comply with real-time payroll reporting (RTT/PAYE Modernisation).

Key Payroll Obligations:

• Payroll Submission (PSRs):
  • Must be filed on or before every pay date.
    
    
• Monthly Payment of PAYE/USC/PRSI:
  • Due by the 23rd of the following month.
  • Example: January payroll taxes are due by 23 February 2025.

Annual Payroll Return (Statement of Accounts):

• Employers must reconcile annual payroll with Revenue by mid-February of the following year.

Stay Compliant, Stay Penalty-Free

Missing key tax and filing deadlines can lead to fines, interest charges, and loss of audit exemption. It is highly recommended to maintain a compliance calendar to prevent you from missing filing deadlines.

If you're unsure of your obligations or need help managing your Irish company’s compliance, our expert team can take care of it all, so you can focus on growing your business.

Contact us today for hassle-free compliance & tax advisory services.