”Individuals”
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INDIVIDUALS
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DUE DATE
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- Submission of Income Tax Return for 2011 of individuals (I.R. 1) preparing audited accounts.
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31 March
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- Submission of Employees’ Income Tax Returns for 2012 (I.R. 1) – whose gross income exceeds €19,500.
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30 April (Extension up to 31 July 2013 for electronic submission)
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- Submission of employers’ return (I.R. 7) and employees’ details for 2012.
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30 April (Extension up to 31 July 2013 for electronic submission)
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- Submission of Self-Employed persons Income Tax Return for year 2012 (I.R. 1), who do not prepare audited accounts and their gross income does not exceed €70,000.
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30 June (Extension up to 30 September 2013 for electronic submission)
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- Payment of personal tax return for year 2012 through self-assessment, by individuals who do not prepare audited accounts (I.R. 158 SE)
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30 June
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- Payment of Special Defence Contribution in relation to rent received from physical persons for the first six months of 2013 (I.R. 601).
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30 June
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- Payment of Special Defence Contribution on interest received not deducted at source, for the first six months of 2013 (I.R. 601).
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30 June
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- Submission of provisional tax return for 2013 (I.R. 5) and payment of the first installment.
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31 July
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- Payment of tax balance for year 2012 through self-assessment of individuals preparing audited accounts (I.R. 158 SE).
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1 August
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- Payment of Immovable Property Tax for year 2013.
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15 November
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- Revision of Provisional Tax Assessment for year 2013, if needed (I.R. 5).
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31 December
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- Payment of the second installment of provisional tax for year 2013 (I.R. 5).
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31 December
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- Payment of Special Defence Contribution in relation to rent received from physical persons for the last six months of 2013 (I.R. 601).
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31 December
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- Payment of Special Defence Contribution on interest received not deducted at source, for the last six months of 2013 (I.R. 601).
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31 December
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- Submission of Income Tax Return for 2012 of individuals (I.R. 1), preparing audited accounts.
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31 December (Extension up to 31 March 2014 for electronic submission).
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”Companies”
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COMPANIES
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DUE DATE
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- Payment of PAYE deducted from employees’ salaries for the previous month.
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End of each month
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- Payment of special contribution withheld from employees’ salaries during the previous month.
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End of each month
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- Payment of Defence contribution deducted from Dividends and Interest paid during the previous month.
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End of each month
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- Payment of Defence contribution deducted from rent paid to third parties during the previous month.
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End of each month
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- Submission of the Deemed Dividend distribution declaration for the tax year 2010.
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31 January
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- Submission of Income Tax Return for year 2011 (I.R. 4)
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31 March
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- Submission of employers’ return (I.R. 7) and employees’ details for 2012.
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30 April (Extension up to 31 July 2013 for electronic submission)
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- Payment of Annual Levy for the year 2013 to the Registrar of Companies.
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30 June (Extension up to 30 September 2013 for electronic submission)
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- Payment of Special Defence Contribution in relation to rent received from physical persons for the first six months of 2013 (I.R. 601).
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30 June
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- Payment of Special Defence Contribution on interest received not deducted at source, for the first six months of 2013 (I.R. 601).
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30 June
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- Submission of provisional tax return for 2013 (I.R. 6) and payment of the first installment.
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31 July
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- Payment of tax balance for year 2012 through self-assessment (I.R. 158).
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1 August
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- Payment of Immovable Property Tax for year 2013.
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15 November
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- Revision of Provisional Tax Assessment for year 2013, if needed (I.R. 6).
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31 December
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- Payment of the second installment of provisional tax for year 2013 (I.R. 6).
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31 December
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- Payment of Special Defence Contribution in relation to rent received from physical persons for the last six months of 2013 (I.R. 601).
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31 December
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- Payment of Special Defence Contribution on interest received not deducted at source, for the last six months of 2013 (I.R. 601).
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31 December
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- Payment of Defence on Deemed Dividends out of the 2011 profits (I.R. 623).
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31 December
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- Submission of Income Tax Return for year 2012 (I.R. 4)
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31 December (Extension up to 31 March 2014 for electronic submission).
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Administrative Penalties and Interest
Administrative penalties amounting to €100 or €200 depending on the specific case will be imposed for late submission of declarations or late submission of supporting documentation requested by the Commissioner. In the case of late payment of the tax due, an additional penalty at the rate of 5% will be imposed on the unpaid tax.
