November is an important month for Irish businesses, with several key tax filing and payment deadlines approaching. From Income Tax and VAT to PAYE, Corporation Tax and Capital Acquisitions Tax, staying on top of your obligations is essential to avoid unnecessary interest and penalties.

Here are the key Irish tax deadlines to keep in mind for November 2026.

14 November – PAYE, PRSI, USC and LPT

Employers must ensure their PAYE, PRSI, USC and Local Property Tax (LPT) obligations are up to date.

For employers filing and paying through Revenue Online Service (ROS), the extended deadline generally falls on 23 November.

18 November – Income Tax Deadline (ROS Extension)

One of the most important tax deadlines of the year for self-assessed taxpayers.

The extended ROS deadline applies to eligible taxpayers who both file their 2025 Income Tax return (Form 11) and make the required payments electronically.

This includes:

• Filing the 2025 Income Tax return.

• Paying any outstanding Income Tax liability for 2025.

• Paying Preliminary Tax for 2026.

Missing the deadline may result in interest, penalties or late filing surcharges.

18 November – Capital Acquisitions Tax (CAT)

The extended ROS deadline for CAT returns and payments applies to gifts and inheritances with valuation dates falling between 1 September 2025 and 31 August 2026.

Taxpayers should ensure that all relevant gifts and inheritances are correctly declared and that any CAT liability is paid on time.

19 November – VAT Returns

Businesses registered for VAT must submit their VAT returns and make the relevant payments for the applicable accounting period.

The ROS extension generally allows eligible businesses to file and pay electronically by 23 November.

23 November – Relevant Contracts Tax (RCT)

Businesses operating in the construction, forestry and meat-processing sectors should ensure their RCT returns and payments are completed by the relevant deadline.

23 November – Corporation Tax

For companies with a 31 December accounting year-end, November is an important month for Preliminary Corporation Tax obligations.

Small companies may be required to pay their preliminary tax in a single instalment, while large companies are generally subject to a two-instalment payment system.

Businesses should review their Corporation Tax position in advance to ensure the correct payment is made.

Stay on Top of Your Tax Obligations

Keeping track of tax deadlines is an important part of managing your business finances and avoiding unnecessary penalties.

At Gallagher Keane, our team supports businesses with tax compliance, planning and ongoing financial advice.

If you need assistance with your upcoming tax obligations, get in touch with our team.

Email: info@gallagherkeane.ie
Phone: +353 1 969 5100