2026 Tax and Compliance: Some key dates for Irish SMEs

Q1:  The “Set Up” Quarter

• January 30: Deadline for Karshan disclosures: Employers can correct payroll tax issues for 2024 and 2025, arising from bona fide employment classification errors, without interest and penalties.

• January 31: CGT Payment Deadline. Last day to pay Capital Gains Tax for disposals made in the month of December 2025.

• February 15: Annual Payroll Reconciliation. Ensure all 2025 payroll submissions are accurate and finalised with Revenue.

Q2: Mid-year reviews

• May-June: Pension Reviews and mid-year financial health check. Don’t miss out – make a half-year check-in on your compliance and contribution rates.

Q4: The “Big One” (Pay & File)

• October 6 (Expected): Budget 2027 will be announced and it’s time to start your own 2027 budget.

• October 31: CGT Return. Deadline for any asset disposals made in 2025.

• October 31: Income Tax Deadline (Paper). Deadline for filing Form 11 and paying the 2025 tax balance + 2026 Preliminary Tax.

• November 15 (Expected): ROS Pay and File online extension. The extended deadline for those who both file and pay via the Revenue Online Service. This is also the deadline for pension contributions for the previous year.

• November 23: Corporation Tax Preliminary Tax. For companies with a December 31, 2026 year-end.

• December 15: CGT Payment. For disposals made between January 1 and November 30, 2026.

Other key 2026 compliance notes

Keep your CRO audit exemption. An Annual Return, a Form B1, is required from every company, whether trading or not, to the CRO once at least in every year through CORE. Effective from 16th July 2025 if an annual return is filed late more than once in a five-year period the company loses the entitlement to claim the audit exemption in the following two years (Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024).

Pension Auto-Enrolment: The new state-led Auto-Enrolment system is now in full swing. Ensure your payroll software is updated and your employees are correctly categorised to avoid interest on unpaid contributions.

 What to read next:

• Budget 2026 – Irish SME focus

• Payroll 2026 – changes from January 1st