Services to Irish-based Companies

Important Tax Dates – January 2020

 Dividend Withholding Tax

14th  – Due date for payment and filing of returns of withholding tax on dividends paid by companies in December 2019.


14th  –  F30 monthly return and payment for December 2019.


14th – RCT 30 monthly return and payment for December 2019.

Corporation Tax

21st  – Company year-end 29th February 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 30th April 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers 23rd January 2019).

Income Tax

23rd   –    Payment of PAYE/PRSI deductions for December 2019 (ROS filers).


23rd –  Filing of VAT return for November/December 2019 (ROS filers).

Company Secretarial

28th  – Filing of Annual Returns dated 31st December 2019.

Corporation Tax

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

 Company year-end 30th April 2019: Filing of ‘Return of third party information’ (Form 46G).

Capital Gains Tax

31st  –   Payment due on gains arising between 1st December 2019 and 31st December 2019.

Company Secretarial

31st  Company year-end 30th April 2019: Final date for holding Annual General Meeting.

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