A. The ROS pay and file extended tax return deadline for 2025 income tax returns and for beneficiaries liable to Capital Acquisitions Tax (CAT) is 13 November 2025.
The extended deadline is for taxpayers who file a 2024 Form 11 income tax return and make the appropriate payment through ROS for:
- Preliminary Tax for 2025 and
- Income Tax balance due for 2024
To qualify for the ROS extension of 13 November 2025, it is necessary to both pay and file through ROS. If only one of these actions is completed through ROS, the extension does not apply and the required date to submit both returns and payments is no later than 31 October 2024.
