Form 11 Deadline 2026: 31 October, or 18 November on ROS

When is the Form 11 deadline?

For the 2025 tax year, Revenue has confirmed:

• Pay and file deadline: Saturday 31 October 2026
• Pay and file on ROS (Revenue Online Service): Wednesday 18 November 2026

The later date comes with a condition. Revenue's guide says the extension applies if you file your 2025 Form 11 and make the payment through ROS: both the balance for 2025 and preliminary tax for 2026. If you file online but pay another way, don't assume you have until 18 November.

Who has to file a Form 11?

Revenue's 2025 guide lists the situations that make you a "chargeable person" who must file. They include:

• Trading income: you are self-employed, a sole trader or in a partnership
• Proprietary directors: you own or control more than 15% of your company's ordinary shares*
• Rental income: from a house, flat, office, business premises or farmland
• PAYE workers with other income: net non-PAYE income over €5,000, or gross non-PAYE income over €30,000
• Other non-PAYE income only: such as dividends or deposit interest
• Foreign income: for example, a foreign pension
• A foreign bank account opened during the year, unless it falls within Revenue's automatic information-exchange exceptions

*If you are a proprietary director, you have to file even when your whole salary is taxed through payroll. Revenue treats the directorship itself as the reason to file.

What else is due on the same date?

Pay and file means four things by 31 October 2026 (or 18 November on ROS):

1. File your 2025 income tax return
2. Complete your self-assessment for 2025
3. Pay any income tax still owed for 2025
4. Pay your preliminary tax for 2026

Preliminary tax is your estimate of the income tax, PRSI and USC you will owe for 2026. To avoid interest, pay at least the lowest of:

• 90% of your 2026 tax
• 100% of your 2025 tax
• 105% of your 2024 tax, but only if you pay by direct debit

Self-employed (Class S) PRSI rose from 4.2% to 4.35% on 1 October 2026, which affects your 2026 estimate. Our post on Budget 2027 covers the other changes coming.

What happens if you file late?

Revenue adds a late-filing surcharge to the tax due for the year:

• 5% of the tax due, up to €12,695, if you file after 31 October 2026 and on or before 31 December 2026
• 10% of the tax due, up to €63,485, if you file after 31 December 2026

The surcharge applies even if the tax itself was paid in full and on time. For company directors, it is worked out on the tax before credit for tax paid through payroll, so it can be far larger than the balance you owe.

Interest also applies to tax paid late. Revenue charges it for each day, or part of a day, past the deadline.

Your pre-deadline checklist

• Check you are registered for income tax, and for ROS if you plan to file online
• Gather your 2025 figures: business income and expenses, salary and benefits from your company, rental income and costs, dividends, deposit interest, any foreign income and capital gains
• Collect receipts for reliefs: pension contributions, medical expenses and other credits you want to claim
• Work out your 2026 preliminary tax using one of the three tests above
• Decide how you will pay: to use the 18 November date, pay through ROS as well as file
• Keep your records: Revenue says not to send supporting documents with the return, but to keep them for six years

If you no longer need to file (for example, you stopped trading), Revenue says you can cease your income tax registration in ROS under Manage Tax Registrations.

How we can help

We prepare and file Form 11 returns for company directors, sole traders and landlords, and file them through ROS. We work out your 2025 liability and your 2026 preliminary tax, and claim the reliefs you are entitled to.

A straightforward return is €199 + VAT when we have everything we need by 30 October, €249 + VAT up to 6 November, and €349 + VAT after that. A trade, rental properties or foreign income add to the price. Directors of companies on our accounting packages get €100 + VAT off.

See our income tax return service

Sources

• Revenue (2026) Filing your tax return (accessed 15 October 2026).
• Revenue (2026) Guide to Completing 2025 Pay & File Self-Assessment Returns (accessed 15 October 2026).
• Revenue (2025) Preliminary Tax (accessed 15 October 2026).
• Revenue, Tax and Duty Manual Part 47-06-08: surcharge for late returns (accessed 15 October 2026).
• Revenue, Tax and Duty Manual Part 47-06-03: directors' returns and surcharge (accessed 15 October 2026).
• Department of Social Protection (2026) PRSI Class S Rates (accessed 15 October 2026).