Ireland tax deadlines 2026.

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

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 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.

Use this skill whenever asked about Ireland's Universal Social Charge (USC) for self-employed individuals or any taxpayer. Trigger on phrases like "USC calculation", "universal social charge", "USC rates Ireland", "USC bands", "USC surcharge", "USC self-employed", "USC medical card", "USC exemption", or any question about USC obligations. This skill covers standard rates and bands, the self-employed surcharge, exemptions, reduced rates for medical card holders and over-70s, and edge cases. ALWAYS read this skill before touching any Irish USC work.

Use this skill whenever asked about Irish Capital Acquisitions Tax (CAT) on gifts and inheritances. Trigger on phrases like "Ireland CAT", "Irish inheritance tax", "Irish gift tax", "Group A Ireland", "Group B threshold Ireland", "Group C threshold Ireland", "Dwelling House Exemption", "Section 86 CATCA", "Business Relief Ireland", "Agricultural Relief Ireland", "active farmer test", "Form IT38", "valuation date Ireland", "small gift exemption €3,000", "CAT 33%", "aggregation rule CAT", "foreign gift Ireland", or any question about computing, filing, or reporting Irish CAT for a donee or beneficiary. Scope covers CAT computation under the Capital Acquisitions Tax Consolidation Act 2003 (CATCA 2003) as amended by successive Finance Acts, the three group thresholds (A/B/C), the cumulative aggregation rule back to 5 December 1991, the principal reliefs (Dwelling House, Business, Agricultural), foreign-element situs and residence rules, valuation date mechanics, and the Form IT38 pay-and-file obligation via ROS. ALWAYS read this skill before touching Irish CAT 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.

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 Preliminary Tax for self-employed individuals. Trigger on phrases like "preliminary tax Ireland", "Form 11", "self-assessed tax Ireland", "October 31 deadline", "ROS filing", "100% rule preliminary tax", "90% rule Ireland", or any question about estimated tax payment obligations for a self-employed client in Ireland. Covers the 100%/90% prior-year/current-year rules, payment deadlines, and surcharges. ALWAYS read this skill before touching any Ireland preliminary tax work.