VAT & tax deadline calendar
Revenue filing and payment deadlines for VAT, PAYE, PRSI and corporation tax.
National summary
AI-generatedIreland's standard VAT rate remains at 23%, with reduced rates of 13.5% and 9% applying to specified goods and services. Income tax operates on a 20% standard band and 40% higher band, while corporation tax on trading income is set at 12.5%. The next PAYE, PRSI, USC and VAT3 filing deadlines fall on 23 May 2026.
Breakdown
CAT — Capital Acquisitions Tax
33% — current statutory rate
Updated 12 May 2026
CGT — Capital Gains Tax
33% — current statutory rate
Updated 12 May 2026
Corporation tax — trading
12.50% — current statutory rate
Updated 12 May 2026
DIRT — deposit interest
33% — current statutory rate
Updated 12 May 2026
Income tax — higher band
40% — current statutory rate
Updated 12 May 2026
Income tax — standard band
20% — current statutory rate
Updated 12 May 2026
PAYE / PRSI / USC monthly return
11days · due 2026-05-23
Updated 12 May 2026
RCT monthly return
11days · due 2026-05-23
Updated 12 May 2026
VAT — reduced rate
13.50% — current statutory rate
Updated 12 May 2026
VAT — second reduced
9% — current statutory rate
Updated 12 May 2026
VAT — standard rate
23% — current statutory rate
Updated 12 May 2026
VAT — zero rate
0% — current statutory rate
Updated 12 May 2026
VAT3 — Mar/Apr period
11days · due 2026-05-23
Updated 12 May 2026
VAT3 — May/Jun period
72days · due 2026-07-23
Updated 12 May 2026