Services to Irish-based Companies

Important Tax Dates February 2020

Dividend Withholding Tax

14th  – Due date for payment and filing of returns of withholding tax on dividends paid by companies in January 2020.



23rd  – Filing and payment of PAYE/PRSI deductions for January 2020 (ROS Filers).


Corporation Tax

23rd  – Company year-end 31st March 2020: 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 May 2019: Payment of balance of corporation tax and filing of corporation tax return.  If this is paid by ROS, the payment date is extended to 23rd February 2020.

Relevant Contracts Tax (RCT)

23rd    –   RCT monthly return and payment for January 2020.

  Corporation Tax

29th    –  Company year-end 31st August 2018: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

 Company year-end 31st May 2019: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

29th  –   Company year-end 31st May 2019: Final date for holding Annual General Meeting.

Filing of Annual Returns dated 31st January 2020. 

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