Due dates for interest, additional taxes and penalties

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Employees
- Due date for submission of income tax return: 30/04 of the following year
- Due date for submission of income tax return via TAXISNET: 31/07 of the following year (for 2016, the deadline has been extended to 30/09/2017)
- Due date for payment of tax due: 30/06 of the following year
- 5% extra tax for late payment of the due tax: 01/08 of the following year
- 5% penalty for late payment of the due tax: 01/08 of the following year
Self-Employed who do not prepare audited financial statements (turnover below €70,000)
- Due date for submission of income tax return: 30/06 of the following year
- Due date for the submission of income tax return via TAXISNET: 30/09 of the following year
- Due date for payment of tax due: 30/06 of the following year
- 5% extra tax for late payment of the due tax: 01/08 of the following year
- 5% extra tax for the late payment of the due tax if the return was submitted through TAXISNET: 01/11 of the following year
- 5% penalty for late payment of the tax due: 01/08 of the following year
Self -Employed who prepare audited financial statements (turnover exceeding €70,000)
- Due date for submission of income tax return: 31/03 of the second following year
- Due date for payment of the tax due: 01/08 of the following year
- 5% extra tax for late payment of the due tax: 01/05 of the second following year
- 5% penalty for late payment of the due tax: 01/09 of the following year
Company
- Due date for submission of income tax return: 31/03 of the second following year
- Due date for payment of the tax due: 01/08 of the following year
- 5% extra tax for late payment of the due tax: 01/05 of the second following year
- 5% penalty for late payment of the due tax: 01/09 of the following year

NOTES

For the tax year 2017 onwards, all returns should be submitted through TAXISNET
Effective from 14 July 2017, an additional penalty of 5% on the tax due will be imposed if the omission continues more than 2 months from the payment deadline
The 5% extra tax for late payment of the tax due is subject to the relevant interest rate for late payment
The interest rates charged on the due taxes are:

YEAR	Percentage
Up to 31/12/2006	9,00%
1/1/2007 -31/12/2009	8,00%
1/1/2010-31/12/2010	5,35%
From 1/1/2011	5,00%
From 1/1/2013	4,75%
From 1/1/2014	4,50%
From 1/1/2015	4,00%
From 1/1/2017	3,50%

NEWS

Due dates for interest, additional taxes and penalties

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