Services to Irish-based Companies

Important Tax Dates – July 2017

Dividend Withholding Tax

14th   –  Due date for payment and filing of returns of withholding tax on dividends paid by companies in June 2017

Income Tax 

23rd –  Payment of PAYE/PRSI deductions for June 2017 (ROS Filers).


23rd  – Payment of May/June 2017 VAT liability and filing of related VAT return (ROS filers).

Corporation Tax

23rd  -Company year end 31st August 2017: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability (ROS filers)

Company year end 31st October 2016: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Company Secretarial

28th       Filing of Annual Returns dated 30th June 2017.

Corporation Tax

31st  Company year end 31st January 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

Company year end 31st October 2016: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

  31st     Company year end 31st October 2016: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.