A. The ROS extended income tax return deadline 2026 for 2025 income tax returns and for beneficiaries liable to Capital Acquisitions Tax (CAT) is Wednesday 18th November 2026.
The extended deadline is for taxpayers who file a 2025 Form 11 income tax return and make the appropriate payment through ROS for:
- Preliminary Tax for 2026 and
- Income Tax balance due for 2025
To qualify for the ROS extended Pay and file income tax deadline 2026 tax payers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply: the deadline is Saturday 31 October 2026 and you may be liable to a late filing surcharge.
If you wish to top up your pension contributions and claim tax relief against your 2025 income, your 2025 Form 11 income tax return must be filed and paid online by Wednesday, 18 November 2026.
