Ireland’s Pay and File deadline: 31 October, or 18 November if you pay and file on ROS

If you need to file a 2025 Form 11 in Ireland, the annual “Pay and File” date is coming up fast. The standard deadline is Saturday 31 October 2026, but Revenue gives extra time, until Wednesday 18 November 2026, if you use the Revenue Online Service (ROS). There’s one catch that trips people up every year: you have to do both things on ROS.

The two dates at a glance

• 31 October 2026: the standard Pay and File deadline for three things: your 2025 Income Tax return (Form 11), your 2025 Income Tax balance, and your 2026 Preliminary Tax.
• 18 November 2026: the extended deadline, but only if you file your 2025 Form 11 and make the payment through ROS.

If you’re new to the Irish system, our guide to working in Ireland in 2026 explains the basics before you get to self-assessment.

What counts as “pay and file”

According to Revenue eBrief No. 034/26, published on 16 February 2026, the extension covers customers who file their 2025 Form 11 and make the appropriate payment through ROS for:

• the Income Tax balance due for 2025, and
• Preliminary Tax for 2026.

Filing and paying are two separate obligations. Sending in your return doesn’t settle the tax you owe, and paying doesn’t count as filing. You need to do both by the relevant date.

The catch: both steps must go through ROS

Revenue is clear on this: “To qualify for the extension, customers must both pay and file through ROS.” If you only do one of the two on ROS, for example you file online but pay another way, the extension doesn’t apply, and the deadline for both the return and the payment stays at 31 October 2026.

Not sure how much of your income is already taxed at source? Our Ireland salary guide walks through take-home pay.

Gifts and inheritances (CAT)

The same eBrief extends the deadline for Capital Acquisitions Tax. If you received a gift or inheritance with a valuation date in the year ended 31 August 2026, and you make both the CAT return and the payment through ROS, your deadline is also 18 November 2026.

If you live in Ireland but work across the border, our transborder workers’ relief guide explains how that relief works.

Before you start

• Check you can get into ROS. Revenue says you must be registered for ROS and should check your ROS certificate is renewed and that you can log in. Do this well before the deadline.
• Review the pre-populated Form 11. ROS pre-fills some figures, but Revenue says the filer must confirm or validate them. That’s the basis of self-assessment.
• Changed banks recently? Revenue asks you to update your bank details for tax payments and refunds.

Revenue’s filing your tax return pages have step-by-step help, including videos on the self-employed and rental income sections. If your situation is complicated, a qualified tax adviser can help.