Ireland tax deadlines 2026.

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 for any question about how Ireland taxes people who are resident but not domiciled in Ireland. Trigger on: "Ireland non-dom", "Irish non-domiciled", "remittance basis Ireland", "move to Ireland tax", "Irish tax foreign income", "Ireland domicile tax", "not domiciled Ireland", "Irish resident non-dom", "Ireland foreign dividends tax", "Irish non-dom CGT", "Irish domicile levy", "ordinarily resident Ireland". Covers the residence and ordinary residence tests, domicile, the remittance basis for foreign income and foreign gains and what it excludes, the pre-arrival savings practice, mixed accounts and spouse transfers, and the domicile levy for Irish domiciled individuals.

Use this skill first when someone wants help with an Irish tax return and is a freelancer, self-employed person, sole trader, partner, contractor, or director-shareholder of a small LTD or personal service company in Ireland, with triggers such as "Ireland tax return", "Form 11 Ireland", "Form 12 Ireland", "Irish sole trader", "Irish LTD CT1", "ROS Revenue Online Service", "self-assessment Ireland", "preliminary tax Ireland", "PRSI Class S", "USC Ireland", "Irish VAT registration" or "Pillar Two Ireland". It asks the intake questions that decide the route (tax residence, domicile and ordinary residence, entity type, the self-assessment registration tests, the VAT registration thresholds, the Class S income and director tests, preliminary tax options, the ROS pay and file date, employees, RCT, capital gains and gifts), routes to ie-income-tax-form11, ie-preliminary-tax, ie-prsi-class-s, ie-usc, ie-vat-return, ie-corporation-tax, ie-payroll, ie-cgt, ie-cat, ie-non-dom and ie-formation, hands off to ie-return-assembly, and refers non-residents, arrival and departure years and large groups.

Irish Capital Gains Tax for individuals: computing the chargeable gain, the personal exemption and rates, Principal Private Residence relief, Revised Entrepreneur Relief (Section 597AA), Retirement Relief (Section 598 and Section 599), site transfers to a child, indexation, losses, share identification, CG50A clearance and the payment and return dates (Form CG1, Form 11, Form 12, ROS). Use for "Ireland CGT", "Irish Capital Gains Tax", "PPR exemption Ireland", "Entrepreneur Relief Ireland", "Retirement Relief Ireland", "CG50 clearance", "Form CG1", "preliminary CGT Ireland", "ROS CGT", "Irish share disposal tax", "Euronext Dublin share sale CGT", "Irish property gain", "non-resident CGT Ireland", "Irish-situs CGT", "crypto CGT Ireland", or any question about computing, paying or reporting Irish capital gains. Read this skill before producing any Irish CGT figure.

Irish VAT for 2026: who must register and the goods and services thresholds, current rates including the July 2026 hospitality and hairdressing change, VAT3 boxes, ROS filing and payment deadlines, the annual Return of Trading Details, the moneys received basis, input credit and blocked costs, reverse charge on services, EU goods, imports and RCT construction, and penalties and interest.

Use this skill when someone asks how to start or register a business in Ireland: choosing between sole trader, partnership, LTD, DAC, CLG or PLC; forming a company under the Companies Act 2014 (directors, secretary, the EEA-resident director rule and its bond and section 140 alternatives, constitution); registering a business name; beneficial ownership (RBO) filing; registering with Revenue on Form TR1 or TR2 or through ROS for Income Tax, Corporation Tax, VAT, employer PAYE and RCT; VAT registration thresholds; and the first annual return, CT1 and Form 11 dates. Includes worked sole trader versus company comparisons for 2026. Routes VAT returns to ireland-vat-return and Corporation Tax computations to ie-corporation-tax. Out of scope: immigration, funds, listing, and sector licensing beyond signposting.

Use this skill for Irish PRSI Class S contributions by self-employed people, proprietary directors and people with only investment or rental income. Trigger on "PRSI self-employed", "Class S contributions", "how much PRSI do I pay", "PRSI calculation Ireland", "self-employed social insurance Ireland", "PRSI threshold", or any Class S question for an Irish client. Covers who pays, which rate applies to self-assessed versus payroll-collected PRSI, the minimum contribution, the income test, age limits, voluntary contributions, payment dates and edge cases.

Irish Corporation Tax for Irish-resident companies and Irish branches, for accounting periods in 2026 with a dated section on the 2025 CT1 now being filed: the trading and non-trading rates, chargeable gains inside CT, Pillar Two scope, close-company and service-company surcharges, small and large company preliminary tax, CT1 and iXBRL filing on ROS, trading losses and group relief, start-up relief, the R&D corporation tax credit and its instalments, the Knowledge Development Box, capital allowances, interest limitation, late filing surcharges, restriction of reliefs and interest.