Missing a tax deadline in Ireland can mean costly surcharges, interest charges, and unnecessary stress. Whether you're a PAYE employee, a self-employed professional, a company director, or a non-resident with Irish income, understanding the Ireland tax deadlines 2025/2026 is essential to staying compliant and keeping more of your hard-earned money.

In this comprehensive Ireland tax calendar, we break down every important date for the current tax year, explain what's due and when, and share practical tips to help you file on time. If you're wondering when to file taxes in Ireland, this guide has you covered.

How the Irish Tax Year Works

Before diving into specific dates, it's important to understand the structure of the Irish tax system. Ireland operates on a calendar tax year — the tax year runs from 1 January to 31 December. This means:

  • The 2025 tax year covers 1 January 2025 to 31 December 2025.
  • Returns and payments for the 2025 tax year are generally due in late 2025 or in 2026, depending on your taxpayer category.
  • Preliminary tax (advance payments toward your current-year liability) must also be paid within the tax year.

Ireland's tax system is administered by Revenue, the Irish Tax and Customs authority, and most filings are now handled through Revenue's myAccount (for PAYE taxpayers) or Revenue Online Service (ROS) (for self-assessed taxpayers and agents).

Key Taxpayer Categories

  • PAYE (Pay As You Earn) employees — Tax is deducted at source by employers. Many PAYE workers still need to file returns for additional credits, reliefs, or supplementary income.
  • Self-assessed taxpayers — Sole traders, freelancers, landlords, company directors with non-PAYE income, and high earners fall under the self-assessment system.
  • Companies — Corporation tax follows different schedules (not the primary focus here, but key dates are noted).
  • Non-residents — Individuals living abroad with Irish-source income may also have filing obligations.

Ireland Tax Calendar 2025/2026: All Key Dates at a Glance

Here is a consolidated Ireland tax calendar with every major deadline for the 2025 and early 2026 period. Bookmark this section for quick reference.

Deadline What's Due Who It Applies To
1 January 2025 Start of the 2025 tax year All taxpayers
31 January 2025 Deadline for employer to issue 2024 Employment Detail Summaries Employers / PAYE employees
Mid-February 2025 Revenue begins issuing Preliminary End of Year Statements via myAccount PAYE employees
31 March 2025 Local Property Tax (LPT) return deadline for new liable properties Property owners
31 October 2025 Paper filing deadline — 2024 Income Tax Return (Form 11) + balance of 2024 tax + 2025 preliminary tax Self-assessed taxpayers
Mid-November 2025 ROS extended deadline — 2024 Income Tax Return (Form 11) + balance of 2024 tax + 2025 preliminary tax Self-assessed taxpayers filing and paying via ROS
15 December 2025 Capital Gains Tax (CGT) payment for gains arising 1 Jan–30 Nov 2025 Anyone with chargeable gains
31 December 2025 End of the 2025 tax year All taxpayers
31 January 2026 CGT payment for gains arising 1–31 December 2025 Anyone with chargeable gains
31 January 2026 Employer deadline for issuing 2025 Employment Detail Summaries Employers
31 October 2026 Paper filing deadline — 2025 Income Tax Return (Form 11) + balance of 2025 tax + 2026 preliminary tax Self-assessed taxpayers
Mid-November 2026 ROS extended deadline — 2025 Income Tax Return (Form 11) + balance of 2025 tax + 2026 preliminary tax Self-assessed taxpayers filing and paying via ROS

Note: The exact ROS extended deadline varies each year and is typically announced by Revenue. In recent years it has fallen around 14–16 November. Check Revenue.ie for the confirmed 2025 date.

PAYE Employees: Deadlines and Filing Requirements

If you're a PAYE employee, much of your tax compliance is handled automatically through payroll. However, there are still important dates and actions to be aware of.

Employment Detail Summary (Formerly P60)

Your employer must provide your Employment Detail Summary for 2024 by 31 January 2025. This is now accessible directly through myAccount on Revenue's website. You should review it to ensure your pay, tax deducted, USC, and PRSI are accurately recorded.

Claiming Your PAYE Tax Refund

Each year, Revenue makes a Preliminary End of Year Statement available through myAccount, typically from mid-February onward. This statement shows whether you overpaid or underpaid tax for the previous year. You can then:

  1. Review the preliminary statement for accuracy.
  2. Submit a tax return (Form 12 or the simplified Income Tax Return via myAccount) to claim additional credits or reliefs — such as medical expenses, remote working relief, or flat-rate expenses.
  3. Receive a refund or agree to an underpayment collection plan.

Deadline: While there is technically a four-year window to claim PAYE refunds (e.g., you have until 31 December 2029 to claim for 2025), it's best practice to complete your return promptly each year to receive your refund sooner.

When Must PAYE Workers File a Self-Assessment Return?

You must register for self-assessment and file a Form 11 if:

  • Your gross non-PAYE income exceeds €5,000 in a tax year.
  • You are a company director (with certain limited exceptions for directors of companies with no investment income whose total income is fully taxed under PAYE).
  • You are asked to do so by Revenue.

If this applies to you, the self-assessment deadlines below are your guide.

Use our Ireland Income Tax Calculator to quickly estimate your total tax liability, including income tax, USC, and PRSI.

Self-Assessment Taxpayers: Critical Deadlines for 2025/2026

Self-assessment is the cornerstone of the Irish tax system for sole traders, freelancers, landlords, and many company directors. The deadlines here are strict, and penalties for late filing or payment can be significant.

The "Pay and File" Deadline

Ireland uses a "pay and file" system, which means that on the same deadline date, self-assessed taxpayers must:

  1. File their Income Tax Return (Form 11) for the previous year (e.g., the 2024 return).
  2. Pay the balance of tax due for the previous year.
  3. Pay preliminary tax for the current year.

Paper Filing Deadline

  • 31 October 2025 — For the 2024 tax year return, balance of 2024 tax, and 2025 preliminary tax.
  • 31 October 2026 — For the 2025 tax year return, balance of 2025 tax, and 2026 preliminary tax.

ROS Extended Deadline

Taxpayers who file and pay online through ROS receive an extension, typically to mid-November:

  • Approximately 12–16 November 2025 — Extended deadline for the 2024 return and associated payments.
  • Approximately 12–16 November 2026 — Extended deadline for the 2025 return and associated payments.

Tip: The ROS extension is only available if both the return is filed and payment is made via ROS by the extended date. If you file on ROS but pay by cheque, you do not qualify for the extension.

How to Calculate Preliminary Tax

Preliminary tax is your advance payment toward your current year liability. It must meet one of the following minimum thresholds to avoid interest charges:

  • 100% of your prior year's (year before the immediately preceding year) final liability.
  • 90% of your current year's final liability.
  • 105% of your pre-prior year's liability (only available if paying by direct debit).

Example: If your final tax liability for 2024 is €12,000, your 2025 preliminary tax must be at least €12,000 (100% of the prior year) or 90% of your actual 2025 liability — whichever method you choose. If your income is rising, paying 100% of the prior year is the safer option.

Penalties for Late Filing

Missing the filing deadline triggers an automatic surcharge:

  • Filed within 2 months of the deadline: 5% surcharge on the tax due (up to a maximum of €12,695).
  • Filed more than 2 months late: 10% surcharge on the tax due (up to a maximum of €63,485).

Additionally, interest of approximately 0.0219% per day (roughly 8% per annum) is charged on any late payment of tax.

Capital Gains Tax (CGT) Deadlines

Capital Gains Tax in Ireland is split into two payment periods each year, which catches many taxpayers off guard.

2025 CGT Payment Dates

  • 15 December 2025 — Payment of CGT on chargeable gains arising between 1 January and 30 November 2025 (the "initial period").
  • 31 January 2026 — Payment of CGT on chargeable gains arising between 1 December and 31 December 2025 (the "later period").

The CGT rate for most disposals is 33%. Remember that the annual personal exemption is €1,270 per individual.

Common CGT Mistake

Many people assume that CGT is simply reported and paid with their annual Form 11. While the gains must indeed be reported on your annual return, the tax payments must be made by the dates above — failing to do so results in interest charges, even if your annual return is filed on time.

Non-Residents: Filing Obligations in Ireland

If you are non-resident in Ireland but earn Irish-source income — such as Irish rental income, Irish employment income, or Irish pensions — you are generally still liable to Irish income tax on that income.

Key Points for Non-Residents

  • Rental income from Irish property must be declared, and a tax return (Form 11) is required under the self-assessment system. The standard self-assessment deadlines apply.
  • Non-residents may need to appoint a collection agent in Ireland if they receive Irish rental income directly.
  • Double taxation agreements (DTAs): Ireland has an extensive network of tax treaties with over 70 countries, including the US, UK, Germany, France, Canada, and Australia. These treaties can prevent you from being taxed twice on the same income. You may need to claim relief under a DTA in your Irish return or your home country return.
  • Non-resident PAYE workers in Ireland follow the same PAYE processes described above.

Practical Example: Non-Resident Landlord

Say you live in the UK but own a rental property in Dublin generating €18,000 per year in rent. You must:

  1. Register for self-assessment with Revenue.
  2. Appoint a collection agent or have your tenant/agent withhold 20% tax.
  3. File a Form 11 by 31 October (or the ROS extended deadline) each year.
  4. Claim any applicable relief under the Ireland-UK Double Taxation Agreement to avoid being taxed on the same income in both countries.

Use our Ireland Income Tax Calculator to estimate the Irish tax on your rental profits.

Tips to Stay on Top of Ireland Tax Deadlines in 2025/2026

Staying compliant doesn't have to be stressful. Here are practical tips:

1. Set Up Calendar Reminders

Add every key date from the calendar above to your phone or digital calendar — set reminders at least two weeks before each deadline.

2. Use ROS for the Extended Deadline

Filing and paying through Revenue Online Service (ROS) gives you approximately two extra weeks beyond the 31 October paper deadline. If you haven't already registered for ROS, do so well in advance — registration involves receiving a digital certificate, which can take a few days.

3. Keep Organised Records Year-Round

  • Save all receipts for deductible expenses (medical, remote working, professional subscriptions).
  • Keep rental income and expense records if you're a landlord.
  • Maintain records of all asset purchases and disposals for CGT purposes.

4. Make Preliminary Tax Payments by Direct Debit

Revenue allows self-assessed taxpayers to spread preliminary tax payments throughout the year via direct debit. This eases cash flow and qualifies you for the 105% of the pre-prior year option.

5. Don't Forget About USC and PRSI

Your self-assessment return covers not just income tax but also Universal Social Charge (USC) and Pay-Related Social Insurance (PRSI). For 2025, the standard USC rates are:

  • 0.5% on the first €12,012
  • 2% on the next €13,748 (€12,013 to €25,760)
  • 3.5% on the next €44,672 (€25,761 to €70,044)
  • 8% on income above €70,044

Self-employed individuals also pay Class S PRSI at 4% on all income, with a minimum annual contribution of €500.

6. Engage a Tax Professional Early

If your tax affairs are complex — multiple income sources, foreign income, capital gains, or non-resident status — engaging a tax advisor well before the deadline ensures accuracy and can often result in legitimate tax savings you might otherwise miss.

Frequently Asked Questions (FAQ)

When is the tax return deadline in Ireland for 2025?

For self-assessed taxpayers filing their 2024 income tax return, the paper deadline is 31 October 2025. Those filing and paying online through ROS receive an extension to approximately mid-November 2025.

Do PAYE employees need to file a tax return in Ireland?

PAYE employees are not automatically required to file a Form 11, but they should submit a return (Form 12 via myAccount) to claim any unclaimed credits or reliefs and receive a potential refund. Filing is mandatory if non-PAYE income exceeds €5,000 or if you are a qualifying company director.

What happens if I miss the 31 October deadline?

You will face a 5% surcharge (up to €12,695) if you file within two months of the deadline, or a 10% surcharge (up to €63,485) if you file later. Interest of approximately 0.0219% per day also accrues on any unpaid tax.

Can I file my Irish tax return from abroad?

Yes. Revenue's ROS and myAccount platforms are accessible from anywhere in the world. Non-residents with Irish tax obligations can file online.

How do I know if I need to pay preliminary tax?

If you are in the self-assessment system and your tax liability exceeds the tax deducted at source (e.g., through PAYE), you must pay preliminary tax. The payment is due at the same time as your annual return.

What is the CGT rate in Ireland for 2025?

The standard CGT rate is 33%, with an annual personal exemption of €1,270.

Key Takeaways

  • The Ireland tax calendar follows the calendar year (January to December).
  • The headline deadline for self-assessed taxpayers is 31 October each year, with a ROS extension to mid-November.
  • PAYE employees should review their Employment Detail Summary and claim refunds via myAccount each year.
  • CGT has two payment dates — don't miss the 15 December and 31 January split.
  • Non-residents with Irish income must still file and pay Irish tax, but double taxation treaties may provide relief.
  • Late filing triggers automatic surcharges of 5% or 10%, plus daily interest.

Staying ahead of these dates protects you from penalties and ensures you claim every relief you're entitled to. Use our Ireland Income Tax Calculator to model your 2025 tax liability and plan your preliminary tax payments with confidence.

This article is for informational purposes only and does not constitute tax advice. Tax laws change frequently; consult a qualified tax professional for advice specific to your situation.