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Limited companies

Corporation tax and your filing calendar

An illustrative estimate of the company's tax and how deductible payments change it. It does not tell you the best salary, dividend or pension mix — that depends on your personal tax, PRSI class and pension limits, and is a conversation for your accountant.

Before the salary and pension below, after other allowable expenses and capital allowances.
Taxed at 25%.

Scenario: deductible payments

Paid by the company in the period. Must be within Revenue's funding limits for you.
Illustrative estimate

Corporation tax

€15,000

Taxable trading profit
€120,000
At 12.5%
€15,000
Profit retained after tax
€105,000
  • Trading profit €120,000, taxed at 12.5%: €15,000.

Not modelled: losses, group relief, close-company surcharges, start-up relief, R&D credit, dividend withholding tax.

Your corporation tax dates

For a 12-month period ending 31 December 2026, filing through ROS.

  1. 23

    Nov 2026

    Preliminary corporation tax

    Small companies (prior-period CT of €200,000 or less): 100% of last period's liability or 90% of this period's. Larger companies pay in two instalments.

    Revenue — Paying and filing Corporation Tax ↗

  2. 23

    Sep 2027

    CT1 return and balance of corporation tax

    File the CT1 and pay any balance through ROS.

    Revenue — Paying and filing Corporation Tax ↗

  3. Annual return (B1) to the CRO

    Due by reference to your company's annual return date, not its year-end. Check the date on CORE.

    CRO — Annual return (B1) ↗

Questions to take to your accountant

  1. Am I a proprietary director, and which PRSI class applies to my salary?
  2. What salary level uses my personal credits and standard-rate band efficiently this year?
  3. How much can the company contribute to my pension within Revenue's funding limits?
  4. Will retained profits or investment income trigger a close-company surcharge?
  5. Which expenses can the company pay directly, and which would be a benefit-in-kind?
  6. When is my company's annual return date with the CRO, and are the accounts audit-exempt?
Revenue — Corporation Tax rates ↗Revenue — Paying and filing Corporation Tax ↗CRO — Annual return (B1) ↗Confirm current figures on Revenue before claimingRates: 12.5% trading, 25% non-trading.