April is a significant month for tax compliance, with multiple filing and payment deadlines across PAYE, VAT, Corporation Tax and other obligations. Businesses should ensure that all returns are prepared accurately and submitted on time to avoid interest or penalties.

Below is a summary of the key dates to be aware of.

14th April

PAYE, PRSI, USC and LPT

• Monthly return and payment for March 2026
• Quarterly return and payment for January to March 2026
• Extended deadline of 23 April applies for ROS users who file and pay online

Dividend Withholding Tax (DWT)

• Return and payment for March 2026

Professional Services Withholding Tax (PSWT)

• F30 monthly return and payment for March 2026

19th April

VAT

• Monthly VAT 3 return and payment for March
• Includes Return of Trading Details where the VAT period ends in March

VAT (Annual)

• Annual VAT 3 return and payment for April to March
• Includes Return of Trading Details where the VAT period ends in March

1st to 23rd April

Corporation Tax

• Preliminary tax for accounting periods ending 1 to 31 May 2026
• Returns for accounting periods ending 1 to 31 July 2025
• Balance of tax due for accounting periods ending 1 to 31 July 2025

23rd April

Relevant Contracts Tax (RCT)

• Monthly return and payment for March 2026
• Quarterly return and payment for January to March 2026

1st to 30th April

Corporation Tax

• Returns of third-party information for accounting periods ending 1 to 31 July 2025

30th April

VAT (OSS)

• Return and payment for January to March 2026

VAT (IOSS)

• Monthly return and payment for March 2026

If filing and paying non-electronically, the deadline is 21 April.

Contact us:

If you would like support in managing your tax compliance or understanding how these deadlines impact your business, please contact Gallagher Keane. Our team can ensure your obligations are met accurately and on time.