Below is a summary of the key Irish tax deadlines for February 2026, along with the relevant taxes and returns to be filed.

14 February 2026:

PAYE / PRSI / USC / LPT

• Monthly return and payment for January 2026

• Businesses using ROS to file and pay online benefit from an extended deadline of 23 February 2026

Dividend Withholding Tax (DWT)

• Return and payment of DWT for January 2026

Professional Services Withholding Tax (PSWT)

• F30 monthly return and payment for January 2026

15 February 2026

Professional Services Withholding Tax (PSWT)

• F35 annual return for the year ended 31 December 2025

19 February 2026

Value-Added Tax (VAT)

• Monthly VAT 3 return and payment (if due) for January 2026, including the Return of Trading Details, where the VAT accounting period ends in January

• Annual VAT 3 return and payment (if due) for the period February 2025 – January 2026, where applicable, together with the Return of Trading Details

1–23 February 2026

(21 February if not filed and paid electronically)

Corporation Tax

• Preliminary Corporation Tax for accounting periods ending 1–31 March 2026

• Corporation Tax returns for accounting periods ending 1–31 May 2025

• Balance of Corporation Tax due for accounting periods ending 1–31 May 2025

23 February 2026

Relevant Contracts Tax (RCT)

• Monthly RCT return and payment (if due) for January 2026

28 February 2026

VAT – Import One Stop Shop (IOSS)

• Monthly IOSS VAT return and payment for January 2026

Reminder:

Where returns and payments are not made electronically, the filing deadline is 21 February 2026. Businesses using ROS should ensure submissions are completed online to avail of extended deadlines where applicable.