Corporation Tax (CT) payment and filing

Payment and filing

A company must use the Revenue Online Service (ROS) to file its return and pay any tax due under Mandatory e-Filing.

A company has to:

• calculate and pay preliminary tax by the specified due date
• complete and file a CT1 Form and a 46G Form (Company) by the return filing date
• pay any balance of tax due by the return filing date.

A company must file its return, and pay any tax due, nine months after the end of the accounting period. The company must make this payment on, or before, the 23rd of the ninth month. Companies that fail to pay and file electronically must submit their return and pay any associated tax. These companies must pay this tax on, or before, the 21st of the month.

Interest is due at a daily rate of 0.0219% on late payments, or payments that are not made in full. The interest is calculated by multiplying together:

• the amount of tax a company has underpaid
• the number of days the tax is late
• and
• the interest rate.

You cannot appeal an interest charge to the Tax Appeals Commission (TAC). Once interest has been charged, you must pay the full amount outstanding.  It cannot be reduced.

If the company sends the return after the deadline they will also have to pay a surcharge of:

• 5% of the tax due, up to a maximum of €12,695, if filed within two months of the filing date
• or
• 10% of the tax due, up to a maximum of €63,485, if filed more than two months after the filing date.

If the company sends the return after the deadline, there will be restrictions on certain reliefs claimed. The restrictions will apply by reference to length of the delay in filling on claims for:

• excess capital allowance
• loss relief
• group relief.

How to submit a Preliminary Corporation Tax return PTL 1 or PTL 2

Sign into ROS. Under the 'Payment and Returns' section, select:

• tax payment/declaration.
• Corporation Tax
• make a payment
• and
• the period you wish to make a payment, or nil declaration, for.

If the period you require is not available, please use MyEnquiries and select 'CT/CT Open New Period before a payment is made'. Otherwise it will be refunded if payment is applied to an earlier period. 

Please see the Late Submission of Returns manual for further information.

Next: Preliminary Corporation Tax (CT)