Form 11: Self Assessment
Annual income tax return for Irish self-employed people, company directors, and individuals with non-PAYE income. Filed via ROS by 31 October each year (extended to mid-November for ROS pay-and-file). A return filed on or before 31 August 2026 lets Revenue calculate the tax for the filer. A later filer works out the tax and the preliminary tax for the next year personally. Also due on the same date is the preliminary income tax for 2026.
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Who this applies to
- Self-employed sole traders and partnerships
- Proprietary directors of Irish companies
- Landlords with rental income
- Individuals with non-PAYE income over €5,000
What to file
Form 11 covering all income sources: trading, rental, investment, foreign income, capital gains, and reliefs claimed.
How to file
Via ROS using digital cert. Many use a tax advisor with their own ROS access.
Payment due
Balance of income tax, PRSI, USC for prior year + preliminary tax for current year, all due same date.
Penalties for missing this deadline
5% surcharge of liability (within 2 months) rising to 10% beyond. Plus interest at approximately 8% on unpaid tax. Persistent late filing can trigger Revenue audit. The surcharge is 5 per cent of the tax due, capped at €12,695, if the return is filed after 31 October 2026 and on or before 31 December 2026. It rises to 10 per cent, capped at €63,485, after 31 December 2026.
Filing checklist
- Gather P60s, dividend vouchers, rental income summary
- Calculate trading profit / loss for sole trader / partnership
- Compute capital gains for the year (separate column)
- Claim reliefs: pension contributions, EIIS, medical insurance, rental tax credit
- Pay balance + preliminary tax via ROS
Documents you'll need
- P60 and any employment details, plus dividend and interest statements
- Rental income and expense records with the Residential Tenancies Board registration where relevant
- Records of capital gains: purchase and sale documents with dates and costs
- Proof of pension, medical and other reliefs claimed
Common mistakes to avoid
- Forgetting preliminary tax (creates a snowballing arrears)
- Missing credits and reliefs that must be claimed on the return, such as pension relief and medical expenses
- Not declaring foreign income: Revenue receives info via Common Reporting Standard
- Filing past the ROS extension date: 5% surcharge is automatic
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