Pay and File 2026 Ireland: 31 October and 18 November
The pay and file deadline for self-assessed taxpayers in Ireland is 31 October 2026, or Wednesday 18 November 2026 if you both file your 2025 return and pay online through ROS. By then you must file your 2025 Form 11, pay any 2025 Income Tax balance and pay your preliminary tax for 2026. If you do only one of the two through ROS, the extension doesn't apply and the deadline is 31 October (Revenue eBrief No. 034/26).
The deadlines at a glance
| How you pay and file | Deadline |
|---|---|
| Pay and file through ROS | Wednesday 18 November 2026 |
| Paper return, or only one of the two through ROS | 31 October 2026 |
| Capital Acquisitions Tax, for gifts or inheritances valued in the year to 31 August 2026, if you pay and file through ROS | Wednesday 18 November 2026 |
Revenue announced the 18 November extension on 16 February 2026.
What you have to do by the deadline
- File your 2025 self-assessment return, usually Form 11 (or Form 11S).
- Pay any balance of Income Tax due for 2025.
- Pay preliminary tax for 2026, your estimate of this year's Income Tax, PRSI and USC.
Source: Revenue's guide to the pay and file system.
How much preliminary tax to pay
To avoid interest, your preliminary tax for 2026 must be at least the lowest of these three amounts:
- 90% of the tax due for 2026,
- 100% of the tax due for 2025, or
- 105% of the tax due for 2024, but only if you pay by direct debit and your 2024 tax wasn't nil.
In your first year of self-assessment, you can usually base it on the previous year's tax, which is often nil. Interest is charged for each day a payment is late. You can pay through ROS, myAccount or direct debit (Revenue: preliminary tax).
If you file late
| When the return is filed | Surcharge |
|---|---|
| Less than two months after the deadline | 5% of the tax due, up to €12,695 |
| Two months or more after the deadline | 10% of the tax due, up to €63,485 |
A separate 10% surcharge can also apply if your Local Property Tax isn't up to date, even if you pay and file on time (Revenue).
Who has to file
You need to be registered for Income Tax self-assessment, and file every year, if you're self-employed, or if your only or main income is rental, investment or foreign income, maintenance payments or PAYE-exempt fees, or if you profited from share options. You must register if your taxable non-PAYE income is more than €5,000 or your gross non-PAYE income is more than €30,000. Smaller amounts of non-PAYE income can be declared on a Form 12 through myAccount instead (Revenue).
Quick answers
When is the pay and file deadline in 2026?
31 October 2026, or Wednesday 18 November 2026 if you pay and file through ROS.
Do I get the ROS extension if I file online but pay another way?
No. You must both pay and file through ROS. Otherwise the deadline for both is 31 October.
Which tax return do I file in 2026?
The return for 2025, usually Form 11, together with any 2025 balance and your 2026 preliminary tax.
What is the penalty for filing late?
A surcharge of 5% of the tax due, up to €12,695, if you file within two months of the deadline, and 10%, up to €63,485, after that.
