Tax Filing Deadlines for Small Irish Companies

This information is for small Irish companies which is defined as having not more than €200k corporation tax (CT) liability for an accounting period.

There are two deadlines:

  1. Calculate and pay preliminary tax* electronically by the 23rd of the month preceding year-end of the relevant accounting period.
  2. Complete and file electronically a CT tax (CT1 form) and a third party information return (46G form for companies) AND pay any balance of CT due by eight months and 23 days after the year-end.

To illustrate the deadlines above, for an Irish company for the accounting period ending 31 December 2017,

  1. The preliminary tax* must be paid by 23 November 2017. The amount is either 100% of the CT liability for 2016 OR 90% of the CT liability for 2017. The basis of calculation provides an opportunity to manage the cash flows of the company.
  2. CT1 form and 46G form (Company) and any balance of CT must be filed and paid respectively by 23 September 2018.

* A new Irish company does not need to calculate and pay preliminary tax for its first accounting period if CT liability for that period is less than €200k.

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