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Form 11 in Ireland: Who Must File, Deadlines and Preliminary Tax
Form 11 is the income tax return for people taxed under self-assessment: the self-employed, directors with a stake of more than 15%, and anyone with significant income outside PAYE. It's filed on ROS and comes with its own deadlines, payments and penalties.
In short: you file Form 11 if you're self-employed, a proprietary director, or your taxable non-PAYE income is over €5,000 (or the gross is over €30,000). The 2025 return is due by 31 October 2026, or 18 November 2026 if you both pay and file on ROS, together with the 2025 balance and your 2026 preliminary tax.
Who has to file Form 11
In short: self-assessment applies if you're self-employed, a director controlling more than 15% of a company (or jointly assessed with one), or your non-PAYE income is above €5,000 taxable or €30,000 gross. Employees under those limits use Form 12 instead.
- You're self-employed. Sole traders, freelancers and contractors who aren't on a payroll are taxed under self-assessment, so they file a Form 11 for every tax year in which they trade.
- You're a proprietary director. A director who controls more than 15% of a company is a chargeable person, and so is a spouse or civil partner jointly assessed with them, even when all the salary goes through PAYE.
- Your other income is above the PAYE limits. If your taxable non-PAYE income is more than €5,000, or the gross is more than €30,000, you move from Form 12 to Form 11. Rental, investment and foreign income all count; see our rental income tax guide, and work out your taxable rental profit with the Rental Income Tax calculator.
- You profited from share options or share incentives. Revenue lists these among the cases where you should register for self-assessment. How share awards are taxed is in our RSU guide.
Selling shares, crypto or property at a gain doesn't by itself make you a Form 11 filer: an employee can report the gain on Form CG1 instead. Either way, the CGT return is due by 31 October of the following year. Revenue lists who should register on its self-assessment page.
Pay and File: what's due by 31 October
In short: by 31 October 2026 you file the 2025 return, pay the 2025 balance and pay preliminary tax for 2026. If you both pay and file through ROS, the date moves to 18 November 2026; do only one of them on ROS and it stays 31 October.
| Date | What's due |
|---|---|
| 31 October 2026 | 2025 Form 11, the 2025 balance and 2026 preliminary tax |
| 18 November 2026 | The same three, if you both pay and file on ROS |
| 15 December 2026 | CGT on disposals from 1 January to 30 November 2026 |
| 31 January 2027 | CGT on disposals in December 2026 |
Revenue confirms the 2026 dates on its Pay and File page and filing page. CGT dates are on its CGT pay and file page. The rest of the year's dates are in our Ireland tax calendar.
Preliminary tax: paying this year's tax in advance
In short: preliminary tax is your estimate of the income tax, USC and PRSI for the current year, paid by 31 October. You must pay at least the lowest of 90% of this year's tax, 100% of last year's, or 105% of the year before that (direct debit only).
Your income tax, USC and PRSI came to €7,000 for 2024 and €8,000 for 2025, and you expect about €9,000 for 2026:
| Option | Minimum for 2026 |
|---|---|
| 90% of 2026: €9,000 × 90% | €8,100 |
| 100% of 2025: €8,000 × 100% | €8,000 |
| 105% of 2024, direct debit only: €7,000 × 105% | €7,350 |
Paying by direct debit, the minimum is €7,350; otherwise it's €8,000. Whatever is left of the 2026 bill is due with the 2026 return by 31 October 2027. Pay less than the minimum and Revenue can charge interest.
In your first year of self-assessment, preliminary tax may not be required: you can base it on 100% of the previous year, which is usually nil, or on 90% of the current year. The rules are on Revenue's preliminary tax page.
Filing late: surcharges and interest
In short: a return filed less than two months late adds a surcharge of 5% of your tax due, up to €12,695; later than that it's 10%, up to €63,485. Tax paid late also carries interest of 0.0219% a day.
Your tax due for 2025 is €4,000, and you miss the deadline:
| What happens | Cost |
|---|---|
| Filed on 15 December 2026, under two months late: €4,000 × 5% | €200 |
| Filed in February 2027, over two months late: €4,000 × 10% | €400 |
| Tax paid 30 days late: €4,000 × 0.0219% × 30 | €26.28 |
The surcharge and the interest are separate: filing on time but paying late still costs interest, and paying on time but filing late still costs the surcharge.
The surcharge rates are on Revenue's Pay and File page; the daily interest rate is in Revenue's guidelines on interest for late payment.
How to file Form 11 on ROS
In short: register for income tax self-assessment, then file on ROS: complete the return, the IT Self-Assessment panel and the Statement of Net Liabilities, and pay on ROS. Most people filing a Form 11 must do it through ROS.
- Register for self-assessment through eRegistration in myAccount, or with Form TR1.
- Sign in to ROS and open the Form 11 for the year.
- Enter all your income, including your salary if you also work for an employer, and your credits and reliefs.
- Complete the IT Self-Assessment panel and the Statement of Net Liabilities.
- Pay the balance and preliminary tax on ROS by the deadline; both on ROS is what gets you 18 November.
Revenue's guide to filing your tax return has help pages for self-employed, rental and PAYE income.
Form 11 vs Form 12 at a glance
In short: Form 12 is the light-touch return for PAYE employees, filed in myAccount and used mostly for claims; Form 11 is the full self-assessed return, filed on ROS, with fixed deadlines, preliminary tax and surcharges.
| Form 12 | Form 11 | |
|---|---|---|
| Who | PAYE employees; other income up to €5,000 taxable | Self-employed, directors over 15%, higher other income |
| Where | myAccount | ROS, for most people |
| Deadline | Four years for refunds | 31 Oct; 18 Nov 2026 if you pay and file on ROS |
| Payments | Tax on small extra income via your credits | Last year's balance plus preliminary tax |
| Late filing | — | 5% or 10% surcharge, plus interest |
More on the PAYE return in our Form 12 guide.
Related reading
Questions we get asked
What is the Form 11 deadline in 2026?
31 October 2026 for the 2025 return, the 2025 balance and 2026 preliminary tax. If you both pay and file through ROS, it's 18 November 2026; doing only one of them on ROS keeps the 31 October date.
I'm employed and have rental income. Do I need a Form 11?
Only if the rental income is above the limits: more than €5,000 taxable or more than €30,000 gross. Below both, you declare it on Form 12 in myAccount.
Do I pay preliminary tax in my first year?
It may not be required. You can base it on 100% of the previous year's tax, usually nil in your first year, or pay 90% of the current year's tax.
What happens if I file my Form 11 late?
A surcharge of 5% of the tax due (up to €12,695) if you're less than two months late, or 10% (up to €63,485) after that, plus interest of 0.0219% a day on any tax paid late.
Does selling shares mean I have to file Form 11?
Not on its own. An employee can report a capital gain on Form CG1 instead. The CGT return is due by 31 October of the following year, and the tax itself by 15 December or 31 January.