Services to Irish-based Companies

Important Tax Dates – October 2017

  Dividend Withholding Tax

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

Corporation Tax

23rd   Company year end 30th November 2017: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability.

Company year end 31st January 2017: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Income Tax 

23rd   Payment of PAYE/PRSI/USC/LPT deductions for September 2017 (ROS filers).

Company Secretarial

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

Corporation Tax

31st   Company year end 30th April 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

Company year end 31st January 2017: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

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

Capital Gains Tax

31st   Filing of return of capital gains tax for 2016 tax year.

Income Tax


Filing of 2016 Income Tax return.

Payment of Preliminary Income Tax for 2017.

Payment of balance of Income Tax for 2016.

The 31st October 2017 date relates to paper / posted returns.

The filing date for pay & file through ROS is 14th November 2017.