Ireland August 2026 Tax Deadlines: PAYE, VAT, RCT and CT for SMEs

As of 19 August 2026, the live Revenue date for Irish SMEs is VAT 3 due today (ROS file-and-pay by the 23rd) and RCT / remaining Corporation Tax windows on 23 August. Lock dates from Revenue’s Calendar of key dates for tax professionals — monthly PAYE, VAT 3, RCT, and rolling CT still create cash and filing risk if bank feeds and ROS submissions lag.

This briefing summarises the August 2026 rows on Revenue’s published calendar so sole traders, limited companies, and agents can prioritise the rest of the month. Always confirm your exact ROS obligations for your registration profile — not every business files every head of tax each month.

By 14 August 2026, employers must file and pay the monthly PAYE/PRSI/USC/LPT return for July 2026. Revenue extends the payment date to the 23rd for ROS users who file and pay online — paper/non-electronic filers do not get that extension.

The same 14 August date covers Dividend Withholding Tax (DWT) return and payment for July 2026, and Professional Services Withholding Tax (PSWT) Form F30 monthly return and payment for July 2026. If you operate DWT or PSWT, diary both alongside payroll rather than treating them as year-end only.

Monthly VAT 3 return and payment for the July period (plus Return of Trading Details where the VAT accounting period ends in July) is due 19 August 2026. Annual VAT 3 filers whose period ends in July also have a 19 August obligation for the August–July annual cycle.

Relevant Contracts Tax (RCT) monthly return and payment for July 2026 is due 23 August 2026. Corporation Tax has rolling windows through 1–23 August for preliminary tax on accounting periods ending 1–30 September 2026, returns and balances for accounting periods ending 1–30 November 2025, and third-party information returns across the month for those November 2025 periods. Non-electronic CT filers use 1–21 rather than 1–23.

IOSS monthly VAT return and payment for July 2026 is due 31 August 2026 where that scheme applies.

Reconcile July payroll, VAT sales/purchases, and RCT contract payments now — do not wait until the ROS deadline week. Confirm ROS digital certificates and approval workflows while key staff are still in the office during holiday season.

Cash-flow the 14th/19th/23rd cluster: PAYE and VAT often fall close together for growing SMEs. Use a dual-market VAT rate check if you also invoice UK customers, but file Irish VAT 3 against Revenue’s calendar, not HMRC’s.

Directors with CT preliminary tax due in the 1–23 August window should align management accounts early so the instalment is evidence-based rather than a round-number guess.

Organised bank feeds, receipt matching, and draft VAT/bookkeeping packs reduce last-minute ROS stress. FinnAccountings helps Ireland and UK SMEs prepare VAT and bookkeeping records with Chartered Accountant insight before you or your Chartered Accountant (Ireland) or ICAEW/ACCA adviser reviews and files. Start a free trial to get July packs review-ready — we prepare drafts; we do not submit VAT 3, PAYE, or CT returns to Revenue on your behalf.

VAT 3 is due today — use the day-of July ROS briefing, then the free VAT calculator for Ireland and the UK rate checks. For UK August compliance that already passed, see the MTD Income Tax first-update archive.

Ireland VAT 3 due today — 19 August →

For dual-market VAT return prep beyond rate maths, open VAT Services Ireland & UK.

Open free VAT calculator (Ireland & UK) →

Principal contractors: use the focused ten-day RCT checklist before the 23 August July deduction summary deems.

Ireland RCT: ten days to 23 August →

September year-end companies: use the focused nine-day Corporation Tax preliminary tax checklist for the same 1–23 August window.

Ireland CT preliminary tax: nine days to 23 August →

After August clears, lock September PAYE, bi-monthly VAT, CT1, and RCT into the same diary.

Ireland September 2026 tax deadlines for SMEs →

After the August ROS cluster, start Form 11 Pay & File evidence packs for 31 October / 18 November ROS.

Ireland Form 11 Pay & File mid-year prep →