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. Add them to your AI agent and they handle the computation.
Use this skill whenever asked about Irish income tax for self-employed individuals filing Form 11. Trigger on phrases like "Form 11", "self-assessment Ireland", "Case I profits", "Case II profits", "USC", "PRSI Class S", "preliminary tax Ireland", "earned income credit", "trading profits", "self-employed tax Ireland", "ROS filing", or any question about computing or filing income tax for a self-employed person in Ireland. This skill covers income tax rates (20%/40%), USC bands, PRSI Class S, personal tax credits, allowable deductions, capital allowances, preliminary tax, and Form 11 structure. ALWAYS read this skill before touching any Irish income tax work.
Use this skill whenever asked about Irish Preliminary Tax for self-employed individuals. Trigger on phrases like "preliminary tax Ireland", "Form 11", "self-assessed tax Ireland", "October 31 deadline", "ROS filing", "100% rule preliminary tax", "90% rule Ireland", or any question about estimated tax payment obligations for a self-employed client in Ireland. Covers the 100%/90% prior-year/current-year rules, payment deadlines, and surcharges. ALWAYS read this skill before touching any Ireland preliminary tax work.
Use this skill whenever asked about Irish PRSI Class S contributions for self-employed individuals. Trigger on phrases like "PRSI self-employed", "Class S contributions", "how much PRSI do I pay", "PRSI calculation Ireland", "self-employed social insurance Ireland", "PRSI threshold", or any question about PRSI obligations for a self-employed client in Ireland. This skill covers Class S rates, minimum contribution, income threshold, payment schedule, interaction with income tax, and edge cases. ALWAYS read this skill before touching any Irish PRSI Class S work.
Use this skill whenever asked about Ireland's Universal Social Charge (USC) for self-employed individuals or any taxpayer. Trigger on phrases like "USC calculation", "universal social charge", "USC rates Ireland", "USC bands", "USC surcharge", "USC self-employed", "USC medical card", "USC exemption", or any question about USC obligations. This skill covers standard rates and bands, the self-employed surcharge, exemptions, reduced rates for medical card holders and over-70s, and edge cases. ALWAYS read this skill before touching any Irish USC work.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.