Ireland tax calendar 2026: return and payment dates
In Ireland the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 31 October 2026 (tax year 2025; a Saturday, and the working-day rule depends on the country: check the authority), and the next tax payment is due by 15 December 2026 (tax year 2026).
For a private investor who is tax resident in Ireland and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 October 2026Tax return due — for tax year 2025 (in 6 days). This date falls on a weekend; the working-day rule depends on the country: check the authority.
- 15 December 2026Tax payment due — for tax year 2026 (in 51 days).
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 31 October 2027Tax return due — for tax year 2026 (in 371 days). This date falls on a weekend; the working-day rule depends on the country: check the authority.
Return deadline, in full
CGT return / Form 11 by 31 October of the year following the disposal; ROS pay-and-file extension usually to mid-November (18 November 2026 for the 2025 return).Payment deadline, in full
CGT on disposals 1 January - 30 November is due by 15 December of the same year; on disposals 1 - 31 December by 31 January of the following year. Income tax on dividends/fund income: balance by 31 October of the following year together with preliminary tax for the current year.
Where to file and pay
Returns and payments go through the tax authority. Its own website: Revenue (Irish Tax and Customs) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Ireland runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Ireland is 31 October 2026 (tax year 2025). This date falls on a weekend; the working-day rule depends on the country: check the authority.
The next tax payment deadline on record for Ireland is 15 December 2026 (tax year 2026). Returns and payments go through the tax authority: Revenue (Irish Tax and Customs), www.revenue.ie. Allocaria files and pays nothing for you.
Who must file
A CGT return must be filed for any disposal, even if no tax is due (Revenue). Acquiring a material interest in an offshore fund (EU/EEA/OECD or other) makes the investor a chargeable person who must file Form 11 for that year. Foreign dividends/interest must be declared (Form 11 if non-PAYE income exceeds EUR 5,000).
Forms the tax authority names
- Form 11 (Income Tax Return and self-assessment, ROS) - CGT panel and 'Foreign Life Policies / Offshore Funds / Other Offshore Products' panel
- Form CG1 (paper CGT return for non-chargeable persons)
- Form 12 (paper, PAYE taxpayers; CGT cannot be reported on eForm 12)
- CGT Payslip A / B (or ROS/myAccount payment)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Revenue - How to calculate CGT (31% from 7 October 2026; EUR 1,270 exemption; 40% for foreign investment products)
Official source · read 14 October 2026
- Revenue - When and how do you pay and file CGT?
Official source · read 14 October 2026
- Revenue - Selling or disposing of shares (FIFO, four-week rules)
Official source · read 14 October 2026
- Revenue - If you make a loss (CGT)
Official source · read 14 October 2026
- Revenue Tax and Duty Manual Part 27-04-01 - Offshore funds in EU/EEA/OECD (38% from 1 Jan 2026, 8-year deemed disposal)
Official source · read 14 October 2026
- Revenue Tax and Duty Manual Part 27-01A-03 - Exchange Traded Funds
Official source · read 14 October 2026
- Revenue Tax and Duty Manual Part 27-02-01 - Offshore funds in other territories (40% s.747A)
Official source · read 14 October 2026
- Revenue - Dividend income
Official source · read 14 October 2026
- Revenue - Foreign deposit income
Official source · read 14 October 2026
- Revenue - Filing your tax return (Form 11 2025 deadlines)
Official source · read 14 October 2026
- KPMG Ireland - Budget 2027 headlines
Professional-services guide · read 14 October 2026
- Walkers - Ireland Budget 2027 tax highlights
Secondary source · read 14 October 2026
- PwC Worldwide Tax Summaries - Ireland, Individual - Income determination
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Ireland: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Ireland. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.