Pay and File deadline
File the 2025 Income Tax return, pay any 2025 balance due and pay Preliminary Tax for 2026, where applicable.
2026 Irish SME Resource Hub
Irish tax deadlines,
Irish tax deadlines,
made clear.
Practical guidance for sole traders, freelancers, contractors, company directors, creators and growing Irish businesses.
Both file and pay through ROS
The extended date applies when the relevant 2025 return and the appropriate payments are both completed through ROS.
The important ROS rule
Completing only the return or only the payment online does not qualify for the extension. To use 18 November, both must be completed through ROS. Otherwise, 31 October applies.
Pay and File explained
Three tax jobs. One deadline.
The 2026 Pay and File deadline brings together work from the completed 2025 tax year and the current 2026 tax year.
File the 2025 return
Prepare and submit the relevant 2025 Income Tax return accurately and on time.
Pay the 2025 balance
Pay any remaining Income Tax, PRSI and USC liability due for the 2025 tax year.
Pay 2026 Preliminary Tax
Make the required advance payment towards the expected liability for 2026.
Paddy's Practical Explanation
What is Preliminary Tax?
Preliminary Tax is your estimate of the Income Tax, PRSI and USC you expect to pay for the current tax year.
It is paid in advance and is separate from any remaining balance due for the previous year. That is why the total payment around the deadline can be higher than expected.
Read Revenue's guidance →A simple example at a glance
Rounded example
€3,000
2025 balance due
€4,000
2026 Preliminary Tax
€7,000
Total to plan for
Standard route, or ROS conditions not met
€7,000 by 31 October 2026
The return and required payments must be completed by this date.
Both file and pay through ROS
Same €7,000 by 18 November 2026
The qualifying online route extends the deadline.
The filing route changes the deadline — not the amount due.
Simple illustration only. Actual figures depend on the taxpayer's circumstances and the Preliminary Tax basis used.
This deadline may apply if you file under self-assessment.
- Sole traders and self-employed business owners
- Freelancers, consultants and contractors
- Creators, influencers and online entrepreneurs
- Landlords or people with relevant non-PAYE income
- Company directors required to file a Form 11
Your practical preparation checklist
- 2025 sales, fees and other business income
- Business expenses and missing receipts
- Bank, card and payment-platform statements
- Pension contribution information
- Rental, foreign, investment or additional income
- Details of major business or personal changes
Other recurring obligations
Your exact calendar depends on the business.
Check your ROS record, accounting period and company Annual Return Date for the deadlines that apply to you.
VAT returns
Filing frequency varies. Confirm the return period and payment date shown in ROS.
VAT guidance →Corporation Tax
Filing and payment dates depend on the company's accounting period.
CT guidance →Payroll taxes
Employers must report payroll information and settle liabilities by the applicable date.
Employer guidance →Annual returns
A CRO annual return is generally filed within 56 days of the company's Annual Return Date.
CRO guidance →
Gahan Accountants resources
Practical guides for better tax preparation
Clear information for Irish business owners who want to plan early, stay compliant and make informed decisions.
Key Tax Deadlines for Irish Businesses
A practical overview of Income Tax, VAT, Corporation Tax and payroll obligations.
Read the guide →10 Tax-Saving Tips for 2026
Practical ideas to help SME owners improve records, planning and tax efficiency.
Get the free guide →Deductions and Allowances for Small Businesses
Understand common deductible costs and the importance of keeping complete supporting records.
Read the article →
Official sources
Check the current Revenue position
Tax rules and dates can change. Use these direct official links to confirm the current guidance that applies to you.
2025 Income Tax return deadline
Revenue's current Form 11 filing information for 2026.
Revenue Pay and File system
The three obligations that come together at the deadline.
Preliminary Tax guidance
Revenue's explanation of the calculation and payment options.
Revenue calendar of key dates
Check other current filing and payment dates.
Frequently asked questions
Quick answers about the 2026 deadline
The most important dates and rules, explained in plain language.
What is the standard Income Tax deadline in 2026?
The Pay and File deadline for the 2025 Income Tax return is 31 October 2026.
What is the extended ROS deadline?
The extended deadline is Wednesday, 18 November 2026, provided the relevant return and the appropriate payments are both completed through ROS.
What must be completed by the deadline?
You may need to file the 2025 return, pay the balance due for 2025 and pay Preliminary Tax for 2026.
Does filing online by itself qualify for the extension?
No. Revenue states that customers must both pay and file through ROS to qualify for the 18 November extension. If only one is completed through ROS, the extension does not apply.
When should I send my records to my accountant?
As early as possible. Early preparation allows time to identify missing information, estimate the payment and plan for cash flow before the deadline.
A calmer tax deadline
starts earlier.
Gahan Accountants can help you prepare the return, understand Preliminary Tax and plan for the payment with greater clarity.
This page provides general information and does not replace advice based on your circumstances. Tax and filing dates can vary. Always confirm the obligations shown in your ROS account or seek professional advice.