Returns of Income Tax and Capital Gains Tax for 2022 – submit by 31 October 2023.

Your payment obligations for 2022 are as follows:

• Preliminary Income Tax for 2023 – pay by 31 October 2023. Pay a minimum of 90% of the final tax liability for the year, or 100% of the final tax liability for the preceding tax year.
• Balance of Income Tax for 2022 – pay by 31 October 2023.
• Capital Gains Tax 2023 – pay 100% of the tax due by 15 December 2023 for disposals between 1 January 2023 and 30 November 2023 (inclusive) and by 31 January 2024 for disposals between 1 December 2023 and 31 December 2023 (inclusive).

As you file your return AND pay the tax due using ‘Revenue Online Service (ROS)’, you get additional time. The deadline of 31 October 2023 is extended to 15 November 2023.