IESelf-employed
Self-Assessment ROS Extended Deadline
The extended Revenue Online Service (ROS) deadline for Form 11 income tax returns, preliminary tax 2026, and balancing payment for 2025. Usually mid-November; confirm the exact date with Revenue each year.
Filing deadline
November 15, 2026 (approximate)
- Country
- Ireland
- Tax year
- 2025
- Paper filing
- 2026-10-31
- Official
- Tax authority
What is this deadline?
The ROS (Revenue Online Service) extended deadline for:
- Form 11 — 2025 income tax return
- Balancing payment for 2025
- Preliminary tax for 2026
Revenue typically grants a 2-3 week extension beyond the October 31 paper deadline if you file AND pay via ROS.
Who needs to file?
- Sole traders with a business
- Chargeable persons (directors holding 15%+ of company shares)
- Anyone with non-PAYE income above €5,000
How to file
- Revenue Online Service (ROS)
What people miss
- Preliminary tax for 2026 must equal the lesser of: 100% of 2025 liability, 90% of current-year estimate, or 105% of pre-preceding year (if paying by direct debit)
- PRSI Class S is 4% on non-PAYE income, included in your Form 11 calculation
- USC (Universal Social Charge) — separate from income tax and PRSI, progressive rates
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.