With another busy month ahead, June brings several important Revenue filing and payment dates for Irish businesses and taxpayers.

Keeping track of key deadlines can help ensure smooth compliance, support effective cash flow planning, and give you greater confidence in managing your tax obligations throughout the year.

14 June 2026

PAYE, PRSI, USC and LPT

Monthly return and payment due for May 2026.

For ROS users who file and pay online, the payment date is extended to 23 June 2026.

Dividend Withholding Tax

Return and payment of DWT due for May 2026.

Professional Services Withholding Tax

F30 monthly return and payment due for May 2026.

19 June 2026

Value-Added Tax

Monthly VAT 3 return and payment, if due, for the May 2026 period, together with a Return of Trading Details where the VAT accounting period ends in May.

Annual VAT Return

Annual VAT 3 return and payment, if due, for the period June 2025 to May 2026, together with a Return of Trading Details where the VAT accounting period ends in May.

1 to 23 June 2026

Corporation Tax

The following deadlines apply:

• Preliminary Corporation Tax for accounting periods ending between 1 and 31 July 2026;
• Corporation Tax returns for accounting periods ending between 1 and 30 September 2025; and
• Balance of Corporation Tax due for accounting periods ending between 1 and 30 September 2025.

Businesses filing through ROS should ensure submissions and payments are completed by the applicable deadline.

Where returns and payments are not filed electronically, the relevant filing and payment deadline is 1 to 21 June 2026.

Corporation Tax — Returns of Third Party Information

Returns of Third Party Information are due by 30 June 2026 for accounting periods ending between 1 and 30 September 2025.

23 June 2026

Relevant Contracts Tax

Monthly RCT return and payment due for May 2026.

30 June 2026

Special Assignee Relief Programme

Employer SARP return for the year ended 31 December 2025 must be submitted by this date.

Import One Stop Shop

Monthly IOSS return and payment due for May 2026.

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Meeting Revenue deadlines is an important part of effective tax planning and business management.

If you need support with your tax compliance or would like guidance on any upcoming obligations, the Gallagher Keane team is here to help.