A reminder that the deadline for submission of the following 2023 Tax Returns is on 30th November 2025:
Deadlines:
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2023 Income Tax Return (TD4) for Companies, due by 30th November 2025
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2023 Income Tax Return (TD1) for Self-Employed Individuals with Accounts, due by 30th November 2025
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2023 Summary Information Table (SIT), where applicable, due by 30th November 2025
Penalties for late submission:
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Late filing of Income Tax Return TD4: penalty of €100.
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Late filing of Income Tax Return TD1: penalty of €100.
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Late filing of Summary Information Table (SIT): penalty of €500.
Note that the deadline of 30th November 2025 reflects the latest extension announced by the Tax Authorities on 17 June 2025.
