Irish Tax Filing Requirements for Companies

Click on the dates below for information on the returns required by these deadlines.

  • 31 March
    • Approved Profit Sharing Schemes (APSS)
    • Savings Related (SAYE) Share Option Scheme
    • Approved share option schemes (abolished from 24, November 2010)
    • Employee share ownership trust (ESOT)
    • Unapproved share options schemes
    • Free or discounted shares
    • Restricted Stock Units (RSUs)
    • Convertible shares
    • Restricted shares
    • Forfeitable shares

     

  • 31 October

    • APSS (Trust return)
    • Employee benefit trusts
    • ESOT (Trust return)

     

  • Variable (30 days upon receiving notification)

    • Return of encashment tax deducted on foreign dividends payable to APSS participants