Not tax advice. Computation tools only. Have a professional review before filing.
tax-calendar/ie/ie-ros-extended-filing-november-15
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

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

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

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.