Last reviewed July 2026. This is general guidance, not personalised advice — dates and figures can change with each Budget. For your situation, book a free consultation.

Missing a tax deadline in Ireland is expensive and completely avoidable. Here are the dates that matter most for employees and the self-employed, and what happens if you're late.

Self-assessment pay & file (Form 11)

If you're self-employed, the income tax return for 2025 is due in 2026:

  • 31 October 2026 — paper deadline.
  • 18 November 2026 — extended deadline if you both file and pay through ROS (Revenue Online Service).

The ROS extension only applies if you do both online. File or pay by only one method and you're back to the 31 October date.

The ROS extension only counts if you both file and pay online — otherwise the deadline is 31 October.

Preliminary tax

On the same pay & file date you also pay preliminary tax for the current year (2026), alongside any balance owed for 2025. To avoid interest, pay the lowest of 90% of this year's liability, 100% of last year's, or 105% of the year before (105% is for direct-debit payers only).

Form 12 (PAYE taxpayers)

If you're a PAYE employee with modest non-PAYE income, or you're claiming reliefs, you file a Form 12 through Revenue myAccount, generally by 31 October following the tax year.

Capital Gains Tax (CGT)

CGT has two payment windows:

  • Disposals between 1 January and 30 November — pay by 15 December that year.
  • Disposals in December — pay by 31 January the following year.

The CGT return itself is filed by 31 October of the year after the disposal.

VAT and employer PAYE

If you're VAT-registered, returns and payments are usually due by the 19th of the month after each (typically bi-monthly) period — extended to the 23rd for ROS/direct-debit filers. Employer PAYE is due by the 14th of the following month (23rd for ROS filers).

What if you miss the deadline?

A late return triggers a surcharge on the tax due:

  • 5% if filed within two months of the deadline (capped at €12,695).
  • 10% if filed more than two months late (capped at €63,485).

You may also be charged interest on late payments and lose certain loss reliefs. The simplest way to avoid all of it is to get your figures in early.

Sources: Revenue.ie (self-assessment, CGT, tax calendar and surcharge guidance) and Chartered Accountants Ireland. Prefer to hand it over? Get in touch and we'll keep you ahead of every date.