Business calendar for Irish companies
Tax, payroll and filing deadlines, scheme closing dates and interest rate decisions, month by month. Add any date to your own calendar in one tap.
November 2026
1 November 2026 · Company filings
CRO annual return (B1): due 56 days after your annual return date
Not a fixed date. Every company must file its B1 annual return with the CRO within 56 days of its own annual return date (ARD). Check your ARD on CORE and diarise it.
Who: All Irish limited companies
18 November 2026 · Tax
Directors' income tax: Form 11 for 2025, ROS pay-and-file deadline
Personal tax, not company tax. Proprietary directors must file Form 11. Filing the 2025 return and paying the 2025 balance and 2026 preliminary tax on ROS: by 18 November 2026.
Who: Company directors who file Form 11 (incl. proprietary directors)
23 November 2026 · Tax
VAT return and payment (September to October 2026 period), ROS
VAT3 return and payment for September to October 2026 is due by the 19th, extended to the 23rd for ROS filers.
Who: VAT-registered companies filing bi-monthly on ROS
23 November 2026 · Tax
RCT monthly return (October 2026)
Principal contractors in construction, forestry or meat processing: the Relevant Contracts Tax return and payment for October 2026 are due by the 23rd.
Who: Principal contractors registered for RCT
23 November 2026 · Tax
Corporation tax: preliminary tax for small companies (31 Dec 2026 year end)
Small companies (prior-period CT of €200,000 or less) pay preliminary tax in one go, 31 days before year end and by the 23rd. For a 31 December 2026 year end: by 23 November 2026. Budget 2027 proposes raising this to €350,000; check the final Finance Act.
Who: Small companies with a 31 December year end
23 November 2026 · Tax
Corporation tax: large company second preliminary instalment (31 Dec 2026 year end)
Large companies pay a second instalment on the 23rd of month 11, bringing preliminary tax to 90% of the final liability. For a 31 December 2026 year end: 23 November 2026.
Who: Large companies with a 31 December year end
23 November 2026 · Payroll
PAYE/PRSI/USC monthly return and payment (October 2026), ROS
Monthly employers: payment for October 2026 payroll is due by the 14th, extended to the 23rd when you file and pay on ROS. Payroll is reported in real time; the monthly statement is your return.
Who: Employers paying monthly who file and pay on ROS
December 2026
1 December 2026 · Schemes
BISS, CRISS, ANC and Eco-scheme balancing payments start
The Department's 2026 terms say balancing payments under BISS and the other area-based schemes commence on 1 December 2026. The Department announced that the 75% BISS and CRISS advance began on 22 October 2026. Payment to any one farm on a set day is not guaranteed.
Who: Farm companies and farmers with 2026 BISS, CRISS, ANC or Eco-scheme applications
4 December 2026 · Grants
TAMS 3 Tranche 14 closes
Last day to have a TAMS 3 application in Tranche 14. Applications are then ranked and selected, and unsuccessful ones roll into the next tranche. Grant aid is paid only after the work is done and claimed, so plan the cash flow first.
Who: Farm companies and farmers applying for TAMS 3 farm grants
17 December 2026 · Interest rates
ECB monetary policy decision (17 December 2026)
ECB Governing Council monetary policy meeting (16 to 17 December), with a press conference on day 2. Rate changes feed into variable-rate business loans.
Who: Companies with variable-rate or tracker borrowing
23 December 2026 · Tax
RCT monthly return (November 2026)
Principal contractors in construction, forestry or meat processing: the Relevant Contracts Tax return and payment for November 2026 are due by the 23rd.
Who: Principal contractors registered for RCT
23 December 2026 · Payroll
PAYE/PRSI/USC monthly return and payment (November 2026), ROS
Monthly employers: payment for November 2026 payroll is due by the 14th, extended to the 23rd when you file and pay on ROS. Payroll is reported in real time; the monthly statement is your return.
Who: Employers paying monthly who file and pay on ROS
25 December 2026 · Public holidays and other
Public holiday: Christmas Day
Christmas Day (Friday). Most businesses close, so allow extra time for payments and bank transfers.
Who: All businesses and employers
26 December 2026 · Public holidays and other
Public holiday: St Stephen's Day
St Stephen's Day (Saturday). Most businesses close, so allow extra time for payments and bank transfers. Falling at a weekend, it gives no automatic right to the next working day off.
Who: All businesses and employers
31 December 2026 · Tax
R&D tax credit: last date to claim for 2025 expenditure (31 Dec 2025 year end)
R&D credit claims must be made on the CT return via ROS within 12 months of the end of the accounting period the spend was incurred in. For a 31 December 2025 year end: by 31 December 2026.
Who: Companies with qualifying R&D spend, 31 December year end
January 2027
1 January 2027 · Tax
Flat-rate addition for farmers rises to 4.8%
Budget 2027: the VAT flat-rate addition paid to unregistered farmers rises from 4.5% to 4.8% from 1 January 2027. VAT-registered agri businesses that buy from flat-rate farmers, such as processors, marts and co-ops, should update their purchase pricing and invoices.
Who: Processors, marts, co-ops and other businesses buying from flat-rate farmers
1 January 2027 · Schemes
Diesel Rebate Scheme: claims open for October to December 2026
Hauliers and licensed road transport operators can claim the diesel rebate for October to December 2026 on ROS from today. Claims are allowed up to four months after the quarter ends.
Who: Licensed road haulage and bus operators
1 January 2027 · Interest rates
Late payment interest: new rate applies (1 January 2027)
The statutory rate for late commercial payments is the ECB main refinancing rate in force on 1 January, plus 8 percentage points. It applies for the following six months.
Who: Businesses invoicing other businesses or public bodies
1 January 2027 · Payroll
National minimum wage due to rise to €14.94 an hour (announced)
Budget 2027 announced a rise from €14.15 to €14.94 an hour for workers aged 20 and over from 1 January 2027. It takes effect when the Minister signs the order.
Who: Employers with staff on or near the minimum wage
1 January 2027 · Payroll
Employer PRSI higher-rate weekly threshold rises to €600 (announced)
Budget 2027 announced that the weekly earnings threshold for the higher rate of employer PRSI rises from €552 to €600 from 1 January 2027. Check that payroll software is updated.
Who: All employers running payroll
1 January 2027 · Public holidays and other
Public holiday: New Year's Day
New Year's Day (Friday). Most businesses close, so allow extra time for payments and bank transfers.
Who: All businesses and employers
23 January 2027 · Tax
VAT return and payment (November to December 2026 period), ROS
VAT3 return and payment for November to December 2026 is due by the 19th, extended to the 23rd for ROS filers. As 23 January 2027 is a Saturday, the ROS deadline moves to the next working day, Monday 25 January 2027.
Who: VAT-registered companies filing bi-monthly on ROS
23 January 2027 · Tax
RCT monthly return (December 2026)
Principal contractors in construction, forestry or meat processing: the Relevant Contracts Tax return and payment for December 2026 are due by the 23rd. As 23 January 2027 is a Saturday, the ROS deadline moves to the next working day, Monday 25 January 2027.
Who: Principal contractors registered for RCT
23 January 2027 · Payroll
PAYE/PRSI/USC monthly return and payment (December 2026), ROS
Monthly employers: payment for December 2026 payroll is due by the 14th, or the 23rd if you file and pay on ROS. As 23 January 2027 is a Saturday, the ROS deadline moves to Monday 25 January 2027.
Who: Employers paying monthly who file and pay on ROS
31 January 2027 · Schemes
Diesel Rebate Scheme: last day to claim for July to September 2026
Final day to claim the diesel rebate for July to September 2026 on ROS. Claims must be made within four months of the end of the quarter. It falls on a Sunday.
Who: Licensed road haulage and bus operators
Dates that depend on a company’s year end are shown for a company with a 31 December year end. Where a ROS deadline falls at a weekend or public holiday, it moves to the next working day. Always confirm deadlines on the official page before relying on them; this calendar is general information, not tax advice. Short of cash for a tax bill? See tax and VAT loans or a Revenue phased payment arrangement.