Autumn Tax Dates 2026
Autumn is the point at which several Irish tax deadlines converge. If you are self-employed, receive rental income, run a company or employ staff, a little preparation now can protect cash flow and avoid last-minute errors. This guide focuses on the September-to-December 2026 dates that need action. It is a planning guide, not a substitute for tailored advice.
Revenue’s 2026 tax calendar and filing deadlines is the source to check if your filing frequency or accounting period is unusual. The dates below apply at the time of writing, so keep an eye on Revenue updates.
6th October: Budget Day
Budget Day is Tuesday, 6th October 2026. Announcements on tax bands, credits, reliefs, business measures or future rates can change the assumptions behind your drawings, payroll and year-end plans. Do not delay a tax payment already due while waiting for the Budget. Ask us to review any announced measures against your own income, rental profit or company plans once the detail is available.
23rd October: payroll, RCT and relevant company dates
For employers filing and paying online, 23rd October is the monthly PAYE/PRSI/USC/LPT return-and-payment deadline for September payroll. Employers who do not file and pay electronically have a 14th October due date. Check that all payroll submissions are complete and that the funds are available; the 23rd is an online extension, not a reason to leave payroll until the last moment.
Principal contractors in construction, forestry and meat processing should also complete the September RCT monthly return and payment by 23rd October, where due. Quarterly RCT filers have the July-September return and payment at the same point. Companies may have Corporation Tax payments or returns due during 1st-23rd October, depending on their accounting period. For a company with a November 2026 year-end, this is the period to check its preliminary Corporation Tax requirement.
31st October: paper Income Tax, Preliminary Tax and other annual returns
For self-assessed taxpayers, 31st October is the standard deadline to file the 2025 Form 11 Income Tax Return, pay any balance of 2025 Income Tax and pay Preliminary Tax for 2026. This affects sole traders, partners, landlords with taxable rental income and directors or others within self-assessment. A paper Form 11 must be filed by this date.
Preliminary Tax is your advance payment towards the current year’s Income Tax liability. The amount needs care because an underpayment can create interest exposure. For a straightforward explanation of the payment options, see our Preliminary Tax guide.
31st October is also the deadline for the 2025 CGT return and, where relevant, the CAT return and payment for gifts or inheritances with valuation dates from 1st September 2025 to 31st August 2026. These can be overlooked because they sit outside the normal Income Tax workflow.
18th November: extended ROS Pay & File deadlines
If you both file your Form 11 and make the relevant payments through ROS, Revenue extends the normal 31st October Pay & File date to Wednesday 18th November 2026. This covers filing the 2025 return, paying the balance of 2025 Income Tax and paying 2026 Preliminary Tax. It is not 12th November: Revenue’s published 2026 guidance confirms 18th November.
Treat the extension as a backstop, not a target. By early October, gather your sales and expense records, rental statements, pension information, withholding-tax certificates and details of any gains. Get a tax estimate, put money aside and allow time to correct missing information. Our Pay & File 2026 guide explains the process in more detail.
VAT: check your own accounting period
Most VAT-registered businesses file a VAT3 every two months. The statutory return-and-payment date is the 19th of the following month. For ROS filers, the time limit for filing the VAT return is extended to the 23rd, but payment remains due on the 19th. In autumn, the July-August VAT3 return and payment are due 19th September (the ROS filing deadline is 23rd September), and the September-October VAT3 return and payment are due 19th November (the ROS filing deadline is 23rd November). There is no standard bi-monthly VAT3 falling in December; the November-December VAT3 falls in January 2027.
Some businesses are on monthly, four-monthly, biannual or annual periods, and the autumn calendar will differ. For example, monthly VAT3 returns and payments for September, October and November fall due on the 19th of October, November and December respectively; ROS filers have until the 23rd to file the return, but payment remains due on the 19th. Confirm the period shown on ROS and submit the Return of Trading Details when it is due alongside the VAT3.
23rd each month: payroll and RCT routine
Put 23rd September, 23rd October, 23rd November and 23rd December in the diary if you file and pay payroll taxes online. They relate to the preceding month’s PAYE, PRSI, USC and any LPT collected through payroll. The same date is normally the online RCT return-and-payment deadline for the preceding month. Reconcile payroll and contractor records before filing, rather than trying to rebuild them after the deadline.
From October, employer PRSI costs rise. Read our guide to the October 2026 PRSI increase and build the revised cost into budgets, pricing and staffing decisions. The October payroll payment due in November is a sensible point to double-check your software and cash-flow forecast.
15th December: CGT payment
If you made a taxable disposal between 1st January and 30th November 2026, such as a property other than your principal private residence, shares or another chargeable asset, any CGT due must be paid by 15th December 2026. Payment and filing are separate: the CGT return for 2026 is generally due by 31st October 2027. Retain acquisition costs, sale costs and evidence of any relief claimed, and seek advice before a transaction where possible.
Your autumn 2026 deadline checklist
Use this as a quick working list. Your exact responsibilities depend on your registrations, accounting period and whether you use ROS, so do not assume every line applies. An earlier internal deadline gives you room to review the numbers and arrange funds.
6th Oct Budget Day: Self-employed people, landlords and business owners planning ahead
19th / 23rd Sep VAT3: July–August: Bi-monthly VAT filers (ROS filing deadline: 23rd; payment due: 19th)
23rd Oct PAYE/PRSI/USC/LPT and RCT: Online employers and RCT principals; September liabilities
31st Oct Form 11, 2025 balance and 2026 Preliminary Tax: Paper/self-assessment filers; also 2025 CGT return and relevant CAT
18th Nov ROS Pay & File: Online Form 11 filers paying 2025 balance and 2026 Preliminary Tax
19th / 23rd Nov VAT3: September–October: Bi-monthly VAT filers (ROS filing deadline: 23rd; payment due: 19th)
15th Dec CGT payment: Disposals made 1st January–30th November 2026
23rd Dec PAYE/PRSI/USC/LPT and RCT: Online employers and RCT principals; November liabilities
Plan now, not in November
The most useful tax planning happens before the deadline is close. Bond & Co. can help you estimate the liability, choose an appropriate Preliminary Tax payment, prepare returns and keep payroll, VAT and RCT obligations on track. If you would like a clear autumn action plan for you or your business, contact Bond & Co. Our Swords team is here to make the process simpler and more manageable.