If you’re self-employed, you pay tax under Ireland’s self-assessment system, which works on a “Pay and File” basis.
You must:
- Pay Preliminary Tax
- Due by 31 October each year (or mid-November if using ROS).
- This is a payment towards your current year’s tax bill.
- You can pay:
- 100% of last year’s tax
- or 90% of this year’s estimate
- or 105% of the year before last (if paying by direct debit)
- File Your Tax Return (Form 11)
-
- Due by 31 October the following year (or extended ROS deadline).
- You declare your income, claim credits, and calculate your final tax due.
- Pay the Balance of Tax Owed
-
- This is the difference between your actual tax liability and what you paid as preliminary tax.
How to pay:
- Most people pay and file through Revenue Online Service (ROS)
- You can also pay by bank transfer or direct debit
