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.
Ireland Form 11 self-assessment for self-employed people and other chargeable persons: who must file, adjusting trading profit, capital allowances including the CO2 car limits, income tax bands and credits, USC and its surcharge, PRSI Class S, preliminary tax tests, the Pay and File and ROS extension dates, late filing surcharges and interest. Use for 2026 estimates and the 2025 return being filed now.
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 for Irish PRSI Class S contributions by self-employed people, proprietary directors and people with only investment or rental income. Trigger on "PRSI self-employed", "Class S contributions", "how much PRSI do I pay", "PRSI calculation Ireland", "self-employed social insurance Ireland", "PRSI threshold", or any Class S question for an Irish client. Covers who pays, which rate applies to self-assessed versus payroll-collected PRSI, the minimum contribution, the income test, age limits, voluntary contributions, payment dates and edge cases.
Use this skill for Ireland's Universal Social Charge (USC) for employees, self-employed people and any individual taxpayer. Trigger on "USC calculation", "universal social charge", "USC rates Ireland", "USC bands", "USC surcharge", "USC self-employed", "USC medical card", "USC over 70" or "USC exemption". Covers the exemption cliff, the standard bands, reduced rates for people aged 70 or over and full medical card holders, the non-PAYE surcharge, the property relief surcharge, spouses, and payment with preliminary tax.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.