Income tax return in Ireland: file your Form 11 before the deadline
If you’re self-employed, a landlord, a proprietary director or have income outside PAYE, Revenue expects a Form 11 every year, and the dates are firm. We prepare your return, work out what you owe, calculate your preliminary tax for next year, and file it through ROS, so you get the later deadline and no surprises.
Two dates, one condition
The extension is only worth having if you do both things online.
Pay and file
The common deadline for your 2025 income tax balance, your 2026 preliminary tax, and your Form 11. It applies to paper returns and to any payment made outside ROS.
Pay and file through ROS
Revenue’s eBrief 034/26 extends the date for people who file their Revenue’s extension applies to people who file their 2025 Form 11 and pay through ROS. If only one is done on ROS, the extension doesn’t apply. Revenue confirms the exact date each year.
Form 11 or PAYE income tax return?
Two returns, two doors. Answer two questions to see which is yours.
Where does most of your income come from?
Do you have other income that is not taxed under PAYE?
Answer the two questions
Your return appears here.
You file a Form 11
Form 11 is the self-assessment income tax return, filed through ROS. We prepare it, calculate preliminary tax and file it for you.
If Revenue has put you in self-assessment, file a Form 11 whatever your income.
You file a PAYE Income Tax Return (Form 12)
It is filed in myAccount to claim credits and reliefs, declare small amounts of other income and get your Statement of Liability.
If Revenue has put you in self-assessment, file a Form 11 whatever your income.
Form 11
Self-assessment return
- Who files it
- The self-employed, landlords, proprietary directors and people with larger non-PAYE income
- Where
- Revenue Online Service (ROS)
- When
- Pay and file by 31 October, or the later ROS date if you file and pay on ROS
- What it does
- Declares your income, makes your self-assessment and settles your tax and preliminary tax
PAYE Income Tax Return
Form 12, for PAYE taxpayers
- Who files it
- People whose main income is a PAYE job or pension, and non-proprietary directors taxed under PAYE
- Where
- myAccount, under PAYE Services
- When
- Within four years of the end of the tax year
- What it does
- Claims credits, reliefs and refunds, declares extra income and gives you a Statement of Liability
You file a Form 11 if you are taxed under self-assessment, are a proprietary director, or have non-PAYE income of more than €5,000 taxable a year or more than €30,000 gross. See which income tax return do I need and how to file online.
Who usually files a Form 11
Self-employed
Sole traders and partners in a business.
Landlords
Anyone with rental income to declare.
Proprietary directors
Directors who control their company.
Other income
Foreign income, investments or large non-PAYE gains.
PAYE-only? You may not need a Form 11, but you could be owed a refund. See PAYE refunds.
PAYE income tax return: review your tax in myAccount
The route Revenue sets out for employees and pensioners.
If you are due a refund, Revenue pays by bank transfer or cheque. See how to claim a PAYE refund.
Which years can you still file or claim?
Each tax year closes four years after it ends. The years below move on by themselves.
| Tax year | Last day for a PAYE return or refund claim | Status |
|---|---|---|
| 2022 | 31 December 2026 | Closing soonest |
| 2023 | 31 December 2027 | Open |
| 2024 | 31 December 2028 | Open |
| 2025 | 31 December 2029 | Open |
| 2026 | 31 December 2030 | Opens on 1 January 2027 |
If the review shows you owe tax
You have options, depending on the amount.
Under €6,000
Pay all or part through myAccount, or have the balance collected by reducing your tax credits for up to four years.
Over €6,000
Pay through myAccount, or contact Revenue to discuss repayment options.
Why it happens
Common causes include an out-of-date payroll notification, a change of job or pay frequency, or income Revenue did not know about.
Four steps to a filed return
Send us your records
Income, expenses, rental details and anything from Revenue.
We work out your tax
Allowable expenses, capital allowances and reliefs, all considered.
We file on ROS
So you qualify for the extended deadline.
You pay the right amount
Including preliminary tax for next year, to avoid interest.
What to have ready
You do not send receipts with the return, but keep them for six years in case Revenue asks to see them.
- Your PPSN and Revenue loginIncluding two-factor authentication for myAccount.
- Bank account detailsFor any refund.
- Details of other incomeRental, foreign income, or social welfare payments.
- Receipts for claimsHealth expenses, flat-rate expenses and other reliefs.
- Your employment historyEmployers and pay frequency for the year.
- Changes in circumstancesMarriage, separation or bereavement can change your credits.
Income tax return questions
What’s preliminary tax?
Can I still use the ROS extension if I pay by cheque?
What if I’m late?
Which expenses can I deduct?
What is the Form 11 deadline for 2025 income in Ireland?
Do I get the ROS extension if I file online but pay by cheque?
Who has to file a Form 11 in Ireland?
Do PAYE workers need to file an income tax return?
What is a Statement of Liability?
How far back can I file a PAYE return?
How does Revenue pay a refund?
What if I owe tax after filing?
Can you file my return for me?
Don’t leave it to the last day
Send us your records and we’ll file your Form 11 on ROS in time for the extended deadline.
General information only, not tax advice. Source: Revenue (revenue.ie), Pay and File and eBrief No. 034/26the Revenue eBrief on the ROS date. The dates on this page are for the 2025 return and move on each year.
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Email: moh@tasconsulting.ie
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