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 2025 Form 11 and pay through ROS. If only one is done on ROS, the extension doesn’t apply.
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.
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.
Form 11 and Form 12, side by side
Form 11
For people who work out and pay their own tax.
- Self-employed people and landlords
- Proprietary directors, with more than 15% of a company
- Anyone with non-PAYE income over the €5,000 net or €30,000 gross limits
- Filed on ROS, Revenue's Online Service
- Due 31 October, or 18 November in 2026 on ROS
Form 12
For PAYE employees with something to declare or claim.
- Claiming credits, reliefs and refunds
- Declaring smaller amounts of other income
- Seeing your tax record, including a statement of liability
- Filed through myAccount, Revenue's personal service
- Refund claims open for four years
Different income, different return
Company profits
Corporation tax goes on a CT1, due 23rd of month nine after year end.
Selling assets
Capital gains tax has its own payment dates. Shares and CGT
Gifts and inheritances
Reported on Form IT38 by 31 October. Inheritance tax
PAYE refunds
Overpaid tax claimed back, not a return you must make. PAYE refunds
Things that can change which return you need
Starting to rent out a property
Rental income usually means a Form 11, or at least a Form 12 declaration if it's small.
Side income or a new business
Even a modest side income needs declaring once it passes the limits.
Foreign income
Income from abroad, including UK income, often has to be declared in Ireland. UK tax
Income tax return questions
What happens if I should have filed a Form 11 and didn't?
Do I have to file a return if I'm only on PAYE?
Can I choose between Form 11 and Form 12?
Where do I file them?
Not sure which return you need?
Tell us where your income comes from. We'll tell you which return applies and file it.
General information only, not tax advice. Source: Revenue (revenue.ie), including its guidance on who must file a tax return. Limits and deadlines can change.
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
Mon–Fri 9:00 AM – 6:00 PM
Email or Call Us
Email: moh@tasconsulting.ie
Mobile: +353 85 1477625