# Form 11: Self Assessment

Country: Ireland
When: For the 2025 tax year: Saturday 31 October 2026, extended to Wednesday 18 November 2026 only if the return is both filed and paid through ROS. If only one of these is done through ROS, the extension does not apply and 31 October stands.
Tax year: 2025

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.revenue.ie/en/self-assessment-and-self-employment/filing-your-tax-return/index.aspx