In January 2026, key deadlines for Irish revenue relate to Local Property Tax (LPT) payments, Capital Gains Tax (CGT) for December 2025 disposals, and VAT for the November-December 2025 period. Below are the specific deadlines for January 2026, primarily for taxpayers in Ireland:

Local Property Tax (LPT)

For the 2026 LPT charge, the following deadlines apply in January: 

• January 9, 2026: Latest date for paying the LPT charge for 2026 in full via credit/debit card or cash payments through an approved payment service provider (e.g., An Post, Payzone).
• January 2026: Phased payments (deduction at source from salary/pension or regular cash payments through a PSP) start this month.
• January 15, 2026: Monthly direct debit payments start and continue on the 15th of each month. 

Capital Gains Tax (CGT)

• January 31, 2026: Payment due for Capital Gains Tax (CGT) on gains made from disposals between December 1 and December 31, 2025, inclusive. 

Value-Added Tax (VAT)

• January 23, 2026: Deadline for filing the monthly VAT 3 return and payment (if due) for the period of November to December 2025 (for ROS users who file and pay online). The standard deadline is the 19th, but it’s extended for those who use the Revenue Online Service (ROS). 

Contact us:

Staying on top of tax deadlines can be challenging, particularly at the start of the year. If you require support with LPT, CGT, VAT compliance, or any other tax matters, the team at Gallagher Keane is here to help. Email: info@gallagherkeane.ie