Income Tax Deadlines in Ireland – Key Dates for 2025

Missing the income tax deadlines in Ireland can cost you more than you think - late filing surcharges, daily interest charges, and even the loss of valuable reliefs. Whether you’re a self-employed person, a company director, a landlord, or a PAYE worker with additional untaxed income, it’s essential to know the 2025 Revenue filing dates and payment deadlines for Irish income tax.

This guide explains who needs to file, the key dates for 2025, how the Revenue Online Service (ROS) extension works, preliminary tax payment rules, and the penalties for missing the deadline.

Who Must File an Income Tax Return in Ireland?

The main income tax return for self-assessment in Ireland is the Form 11. You must file a Form 11 for 2025 if any of the following apply:

• You are self-employed (sole trader, freelancer, contractor).
• You are a proprietary director (owning more than 15% of a company).
• You have non-PAYE income greater than €5,000 (e.g., rental income, foreign dividends, investment income).
• You have capital gains to declare.
• You wish to claim certain tax reliefs that cannot be processed through the PAYE system.
• You are jointly assessed and need to make specific claims or declarations.

Even PAYE employees may need to file if they earn additional taxable income outside PAYE.

Key Irish Income Tax Deadlines in 2025

1. 31 October 2025 - Paper Filing & Payment Deadline

If you file a paper Form 11, you must:

• Submit the completed return to Revenue by 31 October 2025.
• Pay any balance of tax owed for 2024.
• Pay your preliminary tax for 2025.

2. ROS Online Filing Extension

Revenue usually offers an extension for those using the Revenue Online Service (ROS) to both file and pay.

• In recent years, this has been mid-November (final 2025 date to be confirmed by Revenue in August/September).
• To qualify, both the Form 11 submission and the payments (balance due and preliminary tax) must be completed online via ROS.
• If you file online but pay late - or pay on time but file late - you will not qualify for the extension.

3. Preliminary Tax for 2025

Your preliminary tax is an advance payment towards your 2025 income tax liability. To avoid interest, you must pay the lower of:

• 90% of your 2025 liability, or
• 100% of your 2024 liability, or
• 105% of your 2023 liability (only if paying by direct debit).

Preliminary tax is due by 31 October 2025 (or the ROS extended deadline).

How to Calculate and Pay Preliminary Tax in Ireland

Calculating preliminary tax can be tricky if your income fluctuates. Most taxpayers use the 100% of last year’s liability rule for simplicity and certainty.

Example:
If your total 2024 tax bill (before payments) was €15,000, paying €15,000 as preliminary tax for 2025 on or before 31 October 2025 will ensure you avoid interest - even if your 2025 income turns out higher.

Payments can be made:

• Online via ROS (bank transfer or card).
• By direct debit instalments (must be set up in advance).

If you are self-employed in Ireland, a landlord, a freelancer, a contractor, or a company director, you are required to register for self-assessment with Revenue. Unlike PAYE employees, your tax is not automatically deducted at source. Instead, you must:

• File an annual Form 11 tax return
• Pay income tax, PRSI, and USC directly
• Manage preliminary tax for the following year

Sounds overwhelming? You’re not alone. Thousands of taxpayers every year miss deadlines or make costly errors. At Irish Tax Hub, we simplify this process by handling everything- from registration to ongoing compliance - so you can focus on your business.

In this guide, we’ll cover:

• Who needs to register for self-assessment
• Step-by-step instructions on registering with Revenue
• Key deadlines and obligations
• Common pitfalls and how to avoid them
• Real-world examples and edge cases
• How Irish Tax Hub can save you time, money, and stress

Use our Tax on Self Employed Income Calculator to estimate your prelimiary tax liability as a Sole Trader in Ireland or check out our other tools here.

Who Needs to Register for Self-Assessment in Ireland?

You must register for self-assessment if you:

• Are self-employed (sole trader, freelancer, contractor, gig worker)
• Are a proprietary company director (owns more than 15% of a company)
• Receive rental income (landlords, Airbnb, holiday lets)
• Earn foreign income taxable in Ireland (e.g. dividends, pensions, employment abroad)
• Have untaxed investment income (shares, crypto, savings interest)
• Receive capital gains or inheritance subject to tax
• Have a side business in addition to PAYE income
• Earn above certain thresholds requiring PRSI Class S contributions

📌 Example 1 – Freelancer:
Sarah is a PAYE employee but earns €15,000 from freelance graphic design. She must register for self-assessment and declare both PAYE and freelance income on her Form 11.

📌 Example 2 – Landlord:
John earns €24,000 per year in rental income from an investment property. He must register for self-assessment even if he has no other income.

Step 1: Get Your PPSN

To interact with Revenue, you must have a Personal Public Service Number (PPSN).

• Irish residents usually already have one.
• Returning emigrants or foreign nationals may need to apply at a local Intreo office.

Without a PPSN, you cannot register for tax.

Step 2: Choose the Correct Form (TR1 or TR1(FT))

Revenue requires different registration forms depending on your circumstances:

• Form TR1 – for individuals registering as a sole trader, landlord, or self-employed.
• Form TR1(FT) – for non-resident individuals or foreign taxpayers with Irish income.

These forms can be completed:

• Online via Revenue MyAccount or ROS (Revenue Online Service)
• Or by submitting paper forms

Step 3: Complete Your Registration

On Revenue MyAccount:

1. Log in using your PPSN and password.
2. Select Register for Income Tax (Self-Assessment).
3. Provide details:
4. Name, address, PPSN
5. Nature of business or income source
6. Start date of self-employment
7. Expected turnover

On ROS (Revenue Online Service) (for agents and business users):

1. Log in with ROS cert.
2. Complete online TR1.
3. Submit electronically.

📌 Example – Sole Trader Setup:
Aoife starts a hairdressing business from home. She registers via MyAccount, selects “sole trader – services,” and gives 1 February 2025 as her start date. Revenue confirms her registration within a few days.

Step 4: Wait for Revenue Confirmation

Revenue will issue:

• A Tax Reference Number (linked to your PPSN)
• A Self-Assessment registration confirmation
• Access to Form 11 filing obligations in MyAccount or ROS

This process usually takes 5–10 working days.

Step 5: Meet Your Self-Assessment Obligations

Once registered, you must:

1. File Form 11 annually (by 31 October, extended to mid-November if filing online).
2. Pay your tax liability for the previous year.
3. Pay preliminary tax for the current year (100% of last year’s liability or 90% of current year’s).

Failure to comply leads to:

• Interest on late payments (8% per annum)
• Surcharges on late filings (up to 10%)
• Possible Revenue audit and penaltiesPenalties for Missing the Irish Income Tax Deadlines

Failing to meet the filing or payment deadlines can result in:

• Late filing surcharge:
• 5% of the tax due (up to €12,695) if filed within 2 months after the deadline.
• 10% of the tax due (up to €63,485) if filed more than 2 months late.
• Daily interest: 0.0219% per day on late payments.
• Loss of certain reliefs: Capital allowances, relief for losses, and other deductions may be restricted.

Timeline: Irish Income Tax Return Process for 2025

1. January – March 2025: Start gathering income and expense records.
2. April – August 2025: Draft accounts, calculate preliminary tax, and check tax credits.
3. September – October 2025: File early to avoid last-minute issues.
4. 31 October 2025: Paper filing/payment deadline.
5. Mid-November 2025: ROS extended deadline (exact date confirmed by Revenue).

Tips for Meeting the 2025 Deadlines

• Register for ROS early: It can take a week to receive your ROS access code.
• Plan cash flow: The October deadline often means a large lump-sum payment - save for it throughout the year.
• Use direct debit for preliminary tax: Spreads the cost and avoids missed payments.
• Don’t rely on the ROS extension: Aim to be ready by 31 October.
• Keep receipts and records for at least 6 years in case of a Revenue audit.

Final Word

The Irish income tax deadlines for 2025 are fixed and enforced strictly by Revenue. Filing your Form 11 and paying preliminary tax on time can save you money, stress, and potential penalties. The ROS online extension offers extra time, but only if both filing and payment are completed online. By preparing early, keeping accurate records, and planning cash flow, you can meet every deadline with ease.

Irish Tax Hub can make this process easy for you. Click here to get started.