Tax Diary 2017

Submission of form for deemed dividend distribution, I.R.623 for 2014

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Electronic submission of the corporation tax return (IR4) for the year 2015

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Electronic submission of the income tax return (IR1) of physical persons preparing audited financial statement for the year 2015

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Hard copy submission of income tax returns by individuals (IR1) (Employees with gross income exceeding €19.500) for the year 2016.

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Submission of 2016 income tax return (IR1) by individuals who do not prepare audited financial statements if their gross income exceeds €19.500

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Payment of special contribution of defence per six monthly periods (rents, interest)

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Annual Government Fee payable to the Registrar of Companies

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Electronic Submission of income tax returns by individuals (Employees with gross income exceeding €19.500) for the year 2016.

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Electronic submission of employer's return - I.R.7 for the year 2016

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Submission and payment of provisional corporate tax declaration (IR6) for 2016

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Payment of previous year corporation tax using the self-assessment method

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Payment of previous year personal income tax under the self-assessment method by individuals preparing audited financial statement

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Electronic submission of income tax return 2016 by individuals who are excluded from preparing audited financial statements and their gross income exceeds €19.500

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Submission of revised provisional tax declaration, if necessary

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Payment of PAYE

End of the month following the relevant month

Payment of social insurance on employees’ salaries

Payment of special Defence Contribution on rental income, interest and dividend