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preliminary Corporation tax for small Company

  • 24-09-2023 4:05pm
    #1
    garysharpe
    Registered Users, Registered Users 2 Posts: 13 ✭


    Hi All,

    I run a small Company that presents accounts annually January to December.

    I am reeding Revenue website and I don't know when my Preliminary Corporation tax for 2023 should be paid.

    It says:

    Small companies must pay their preliminary tax in one instalment if they have a CT liability of less than €200,000 in their previous accounting period. This must be paid 31 days before the end of their accounting period, and before the 23rd of that month.

    So in my case that means I have to pay the amount before the 23rd of December or 23rd of November 2023?

    Sorry for me the statement is not clear.

    Many thanks for the help!



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