Income Tax
Income Tax Deadline Ireland 2026: Key Dates and ROS Guide
TL;DR
The income tax self-assessment deadline is 31 October each year, extended to mid-November if you both file and pay through ROS. Miss it and the surcharge is 5% of your tax, rising to 10%. The deadline covers the previous year's return and preliminary tax for the current year.
When is the income tax deadline in Ireland?
The self-assessment deadline is 31 October. If you both pay and file online through ROS, Revenue grants an extension to mid-November. The exact ROS date changes slightly each year, so confirm it on revenue.ie.
What the deadline actually covers
By the deadline you must do three things: file your Form 11 for last year, pay any balance of tax owing for last year, and pay preliminary tax towards this year. It is one date with three jobs behind it.
The late-filing surcharge
Miss the deadline and a surcharge is added to your bill: 5% of the tax due (capped) if you are less than two months late, and 10% if more. Interest can also run on unpaid tax. The surcharge applies even if you eventually pay in full.
Why early filing pays
Filing early does not mean paying early; you still pay by the deadline. But it tells you your bill months in advance, so you can plan the cash, avoid the November bottleneck, and never risk a surcharge over a technical glitch on deadline day.
Other dates to know
Beyond 31 October, VAT3 returns fall every two months, company CT1 returns nine months after the year end, and payroll is reported in real time. A simple compliance calendar keeps all of them in view.
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Income Tax
Frequently asked questions
When is the income tax deadline in Ireland in 2026?
The deadline is 31 October 2026 for the 2025 tax year, extended to mid-November for those who file and pay through ROS. Confirm the exact ROS extended date on revenue.ie as it varies slightly each year.
What is the penalty for filing income tax late?
A surcharge of 5% of the tax due, capped, applies if you file within two months of the deadline, rising to 10% if you are later. Interest may also apply to unpaid tax. The surcharge applies even if you pay the tax itself in full.
Does the deadline cover preliminary tax too?
Yes. By the deadline you file last year's return, pay any balance for last year, and pay preliminary tax towards the current year. Planning for the preliminary element avoids a cash shock, especially in your first year.
Can I get an extension on the income tax deadline?
The main extension is the ROS date in mid-November, available when you both file and pay online. Beyond that, extensions are rare. The safest approach is to prepare early and file well before 31 October.
What if I cannot pay my tax bill by the deadline?
File on time regardless, to avoid the surcharge, then talk to Revenue about a phased payment arrangement. We help clients agree manageable arrangements rather than burying their head in the sand.