Ireland Tax Deadlines for July 2026: VAT, PAYE, and the 9% Rate Change

July 2026 is a busy month on the Irish tax calendar. The permanent cut to 9% VAT on qualifying hospitality and hairdressing services takes effect from 1 July, while the usual PAYE/PRSI/USC cycle and bi-monthly VAT return for May–June both fall before month-end.

Missing a Revenue deadline triggers interest from 14 July on PAYE and penalties on late VAT filings. ROS users who file and pay online get until 23 July for most monthly obligations — but only if returns are submitted correctly through Revenue Online Service.

Restaurant, café, catering, and hairdressing services move from 13.5% to 9% from 1 July 2026 under Budget 2026. Revenue updated its VAT rate tables in spring 2026 — alcohol, soft drinks, and many cold takeaway items stay at higher rates.

Update POS systems, delivery platforms, and accounting software before the first July trading day. Transactions on 30 June remain at 13.5%; supplies from 1 July attract 9% where qualifying.

Bi-monthly VAT filers covering May–June must still account for pre-July supplies at 13.5% on the return due in July, while configuring codes for 9% from the new period onward.

Employers must pay Income Tax, PRSI, USC, and LPT deducted in June 2026. The statutory return is due by 14 July, or 23 July if you file and pay through ROS.

Revenue generates a monthly statement by the 5th showing liability from payroll submissions. Accept it before the 14th or Revenue treats the statement as your return on that date automatically.

Contractors with RCT obligations and umbrella employers should confirm subcontractor deductions were reported on time — RCT returns follow separate calendar lines in Revenue's professional calendar.

Bi-monthly VAT 3 returns for May–June 2026 are due 19 July on paper, or 23 July via ROS. Businesses with June year-ends may also file annual or bi-annual VAT returns on the same dates.

Late VAT filing carries a €4,000 fixed penalty per return in addition to interest. Reconcile tills before submission — mixed 13.5% and 9% supplies in one period need clear rate splits on the return.

Return of Trading Details may be required alongside the VAT 3 where your accounting period ends in June — check ROS messages rather than assuming a VAT 3 alone is sufficient.

Confirm ROS access for all entities in your group. Set calendar reminders for 14, 19, and 23 July. Test VAT codes for 9% hospitality from 1 July.

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