End of each month

Payment of tax deducted from employees salary (PAYE) for the previous month

Payment of special contribution for defence on dividends and interest received in the previous month

31 January

Submission of declaration of deemed dividend distribution (IR623) for the year ended 31 December two years ago.

30 April

Submission of the previous year personal returns of individuals where their gross income exceed €19,500

Payment of premium tax for insurance companies (life business) for the first four months of the current year - first instalment for the year

Submission of employers return and employees details of the previous year (Form I.R.7)

30 June

Submission of previous year personal returns of individuals not preparing audited financial statements and payment of tax through a self-assessment method.

Payment of special contribution for defence for the first six months of the year

1 Αugust

Submission of provisional tax assessment and payment of first instalment of provisional tax for the year

Payment of previous year’s final corporation tax under the self-assessment method

Payment of previous year’s income tax based on the assessment raised by the Commissioner of Income Tax

Payment of previous year’s income tax through self assessment method by individuals and companies preparing audited financial statements

31 Αugust

Payment of premium tax for insurance companies (life business) for the second four months of the current year - second instalment for the year

30 September

Payment of provisional tax - second instalment for the year

Payment of immovable property tax for the current year

31 December

Submission of previous year audited financial statements and tax returns

Payment of provisional tax – third and last instalment for the year

Payment of special contribution for defence for the last six months of the year

Payment of premium tax for insurance companies (life business) for the last four months of the current year – third and last instalment for the year