Ireland tax deadlines 2026.

Use this skill whenever asked to compute, review, or advise on end-to-end Irish monthly or weekly payroll for employees — gross-to-net calculation, payslip generation, statutory deduction sequencing (pension, BIK, PAYE, USC, PRSI, LPT-at-source), real-time submission to Revenue (PSR / "payroll submission request"), and year-end Employee Detail Summary reconciliation under Revenue myAccount. Trigger on phrases like "Ireland payroll", "Irish payroll", "Irish payslip", "compute Irish payroll", "monthly payroll Ireland", "weekly payroll Ireland", "gross to net Ireland", "RPN", "Revenue Payroll Notification", "PSR submission", "Employee Detail Summary", "BrightPay", "Sage payroll Ireland", "Surf Accounts payroll", "Thesaurus payroll", "BIK Ireland", "company car BIK Ireland", or any request involving running monthly or weekly payroll for one or more employees in Ireland. This skill is the ORCHESTRATOR — it pulls PAYE bracket rules from `ie-paye`, USC bands from `ie-usc`, and PRSI Class A rates from `ie-prsi-class-s` (which also covers Class A for completeness), and sequences them into the correct computation order. ALWAYS read this skill before touching Irish payroll computation.

Use this skill whenever asked to prepare, review, or classify transactions for an Irish VAT return (VAT3 form) for a self-employed individual or small business in Ireland. Trigger on phrases like "prepare VAT return", "do the VAT", "Irish VAT", "VAT3", "ROS return", "Revenue Online", or any request involving Ireland VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Ireland only and only standard VAT-registered businesses. VAT groups, Capital Goods Scheme adjustments, and complex property transactions are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Irish VAT work.

Use this skill whenever asked to assemble, finalize, or package an Irish annual tax return. Trigger on phrases like "Ireland tax return assembly", "Form 11 final", "CT1 final filing", "ROS submission Ireland", "preliminary tax Ireland", "31 October Ireland", "assemble Irish return", "prepare Form 11", "prepare Form 12", "finalize Irish self-assessment", or "Revenue Online Service pay and file". This is the capstone orchestrator that pulls together outputs from ie-income-tax-form11, ie-preliminary-tax, ie-prsi-class-s, ie-usc, ireland-vat-return, ie-corporation-tax, ie-paye, ie-payroll, ie-cgt, ie-cat, and ie-formation into a single Form 11 / Form 12 / CT1 working paper plus payment and filing instructions for the Revenue Online Service (ROS). It does not recompute anything itself — it reconciles upstream outputs, builds the line-by-line working paper, generates ROS payment instructions, and produces a reviewer brief and taxpayer action list. ALWAYS read this skill last when finalizing an Irish tax return.

Use this skill whenever asked about forming, incorporating, or registering a business in Ireland. Trigger on phrases like "Ireland company formation", "CRO registration", "LTD Ireland", "DAC Ireland", "sole trader Ireland", "Form A1 Ireland", "PPS number business", "incorporate Ireland", "CORE portal", "register business Ireland", "RBO Ireland", "TR1 Ireland", "TR2 Ireland", "Companies Act 2014", "CLG Ireland", "PLC Ireland", or any question about choosing or registering an Irish entity. Covers entity comparison (Sole Trader, Partnership, LP, LLP, LTD / CLS, DAC, CLG, PLC), CRO online portal (CORE) registration steps, Revenue TR1 / TR2 tax registration, sector-specific licensing (Central Bank, CCPC, DPC), RBO beneficial ownership filing, PPS number requirements for directors and shareholders, and tax treatment by entity type including the 12.5% trading CT rate and PRSI Class S. Out of scope: immigration / employment permits for non-EEA founders, bank account opening procedures (high-level only), full corporate governance and shareholders' agreement drafting, deep sector-specific regulatory licensing beyond signposting, listing on Euronext Dublin / ISEQ, and Irish Collective Asset-management Vehicles (ICAV). ALWAYS read this skill before advising on Irish entity formation.

Use this skill whenever asked about Irish income tax for self-employed individuals filing Form 11. Trigger on phrases like "Form 11", "self-assessment Ireland", "Case I profits", "Case II profits", "USC", "PRSI Class S", "preliminary tax Ireland", "earned income credit", "trading profits", "self-employed tax Ireland", "ROS filing", or any question about computing or filing income tax for a self-employed person in Ireland. This skill covers income tax rates (20%/40%), USC bands, PRSI Class S, personal tax credits, allowable deductions, capital allowances, preliminary tax, and Form 11 structure. ALWAYS read this skill before touching any Irish income tax work.

Use this skill whenever asked about Irish Corporation Tax for a resident Irish company or branch of a non-resident company carrying on a trade in Ireland. Trigger on phrases like "Ireland CT", "Ireland corporation tax", "12.5% Ireland", "Irish trading rate", "Pillar Two Ireland", "Irish CT1 return", "Revenue Online Service CT", "ROS CT1", "Section 21 TCA", "Section 21A passive income", "Knowledge Development Box", "KDB", "R&D tax credit Ireland", "Section 766", "Section 110 SPV", "group relief Ireland", "preliminary CT", "iXBRL accounts", "QDMTT Ireland", "IIR Ireland", or "UTPR Ireland". Covers the 12.5% trading rate (Section 21 TCA 1997), the 25% non-trading rate (Section 21A) on passive income, the Pillar Two 15% effective minimum tax for in-scope MNEs implemented via Finance (No. 2) Act 2023 (IIR, QDMTT, UTPR), the R&D tax credit at 30% under Section 766 TCA (as raised by FA 2024) refundable in three instalments, the Knowledge Development Box at 6.25% effective rate, Section 110 securitisation SPV rules, group relief at the 75% threshold, trading loss relief (one-year carry-back, indefinite carry-forward), preliminary tax (90% current year or 100% prior year), and final CT1 filing within 9 months of year-end (by the 23rd of that month for ROS users) with iXBRL-tagged financial statements via Revenue Online Service. Out of scope: personal income tax (use ie-income-tax-form11), USC (use ie-usc), PRSI Class S (use ie-prsi-class-s), VAT (use ireland-vat-return), preliminary income tax (use ie-preliminary-tax), partnerships and unincorporated businesses, foreign branch trading profits taxed under Section 25 attribution rules, banking and insurance sector specific regimes, life assurance Case I/IV computations, REIT (Section 705A) and IREF (Section 739K) specific returns, petroleum and mineral extraction profits, and Irish Collective Asset-management Vehicles (ICAVs). ALWAYS read this skill before touching any Irish Corporation Tax work.

This skill has been consolidated. See ireland-vat-return.md in this directory.

Use this skill whenever asked about Irish PRSI Class S contributions for self-employed individuals. Trigger on phrases like "PRSI self-employed", "Class S contributions", "how much PRSI do I pay", "PRSI calculation Ireland", "self-employed social insurance Ireland", "PRSI threshold", or any question about PRSI obligations for a self-employed client in Ireland. This skill covers Class S rates, minimum contribution, income threshold, payment schedule, interaction with income tax, and edge cases. ALWAYS read this skill before touching any Irish PRSI Class S work.