2025 Income Tax Return (Form 11)
Pay and file: the October and November 2026 deadlines
For the 2025 return, Revenue states the Pay and File deadline is . If you both pay and file on the Revenue Online Service (ROS), the deadline is , per Revenue eBrief No. 034/26.
Revenue’s page read . These dates are specific to the 2025 return; Count.ie does not project a date for any later year.
How the two dates relate
31 October is the calendar date for paying and filing. The later ROS date is an extension available only when both payment and filing are done on ROS. It does not move a payment you make by another route.
A tax estimate is only useful if the figures are yours: self-employed profit, preliminary tax already paid, any capital gains for the year and other income.
Calculators for the figures
- Sole-trader tax reserve: Estimate Income Tax, Class S PRSI, USC and pension relief on trading profit.
- Preliminary Income Tax payment: Compare the 90%, 100% and qualifying 105% bases before payments already made.
- Capital gains tax: Estimate date-specific standard CGT with allowable costs, losses and annual exemption.
- Gift & inheritance tax: Calculate CAT using the group threshold and previous taxable benefits.
Frequently asked questions
What are the 2025 Form 11 deadlines?
Revenue states the Pay and File deadline for the 2025 Income Tax Return (Form 11) is Saturday 31 October 2026. If you pay and file through ROS, the deadline is Wednesday 18 November 2026.
Does the 18 November date apply if I only file on ROS?
Revenue's extension is for paying and filing on ROS. Check your own filing and payment method against Revenue's page and eBrief No. 034/26 before relying on it.
Will the same dates apply next year?
Count.ie does not forecast them. These dates belong to the 2025 return. Look up Revenue's published deadlines for the next return when they appear.
Official sources
Published by K Imports. Not tax advice; confirm your own deadline on Revenue.ie or ROS.