Ireland

Ireland: Form 11 and Preliminary Tax through ROS by 18 November

Revenue has extended the self-assessment deadline. If you both file your 2025 Form 11 and pay your tax through ROS, you have until Wednesday, 18 November 2026. The usual deadline, Saturday, 31 October, has already passed.

Editorial teamLondono Žinios7 November 2026 | 10:48 | 3 min read

Dublin Castle, Ireland.Photo: Mike Peel, CC BY-SA 4.0, Wikimedia Commons

Who needs to file Form 11

According to Revenue, you should register for self-assessment if you are self-employed, if your sole or main source of income is rental income, investment income, foreign income (including foreign pensions), maintenance payments or PAYE-exempt fees, or if you have gained from share options or share incentive schemes.

Registration is required when your taxable non-PAYE income is more than €5,000 a year or your gross non-PAYE income is more than €30,000. A proprietary director, or their jointly assessed spouse or civil partner, must also file Form 11. If your net rental income is more than €5,000, you file Form 11 through ROS. Smaller amounts can be declared through myAccount.

Two deadlines

31 October (Saturday). The usual Pay and File deadline. By this date you had to file your 2025 return, pay the balance of tax for 2025 and pay Preliminary Tax for 2026.
18 November (Wednesday). The extended deadline for those who both file and pay through ROS. It covers the Income Tax balance due for 2025 and Preliminary Tax for 2026.

What “through ROS” means

According to Revenue, ROS is used by business customers, the self-employed, tax practitioners and others. eBrief 034/26 states: “customers must both pay and file through ROS”. If you do only one of the two through ROS, the extension does not apply. In that case the deadline for both the return and the payment was 31 October.

Surcharges and interest

Surcharges for a late return:

5% of the tax due, up to a maximum of €12,695, where the return is less than two months late. According to the Revenue guide, this covers returns filed after 31 October 2026 and on or before 31 December.
10% of the tax due, up to a maximum of €63,485, where the return is more than two months late. According to the guide, this covers returns filed after 31 December 2026.

The Revenue pages we reviewed do not say how the surcharge is calculated for ROS users who file after 18 November and on or before 31 December. Ask the helpline.

Interest on late payments is charged for each day, or part of a day, past the deadline. The daily interest rate for Income Tax is 0.0219%. We could not confirm from which date interest is charged for ROS users, so ask the helpline about this too.

Where to get help

Revenue Business and self-assessed helpline: 01 7383630, Monday to Friday, 09.30 to 13.30.
MyEnquiries: the secure enquiry service Revenue recommends, through myAccount or ROS.
ROS technical helpdesk: +353 1 738 3699, roshelp@revenue.ie.

Official information: Revenue eBrief 034/26, filing your tax return, the Pay and File system, registering for self-assessment.

“Londono Žinios” will report if Revenue publishes more information about this deadline.

Based on: Revenue eBrief No. 034/26 (16 February 2026); the Revenue website pages on self-assessment, rental income, ROS and the helpline; the Revenue Pay and File guide (PDF); the Revenue Tax and Duty Manual on interest (updated May 2025).

Republication must credit Londonozinios.com as the source.