Missing a tax deadline can lead to penalties and stress. This section answers common questions about Irish tax return due dates — including Form 11, CGT deadlines, preliminary tax, and ROS extensions.
A. The ROS extended income tax return deadline 2024 for 2023 income tax returns and for beneficiaries liable to Capital Acquisitions Tax (CAT) is Thursday, 14 November 2024. ( extended pay & file deadline 2024)
The extended deadline is for taxpayers who file a 2023 Form 11 income tax return and make the appropriate payment through ROS for:
- Preliminary Tax for 2024 and
- Income Tax balance due for 2023
To qualify for the ROS extended Pay and file income tax deadline 2024 tax payers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply and you will be liabile to a late filing surcharge.
For taxpayers wishing top up your 2023 pension contributions for income tax relief purposes. The 2023 Form 11 income tax return must be filed and paid online by Thursday, 14 November 2024.
A. No later than 31 October 2024.
A1. 15 Dec 2024. Payment due on gains arising between 1 January 2022 to 30 November 2024. Use CGT Payslip A
A2. 31 January 2025. Capital Gains Tax-Payment due on gains 1 December 2024 and 31 December 2024. Use CGT Payslip B
Failure to file tax return for these payments in 2024/2025 will result in penalties even if liability is paid in full.
It is important to record the sale of assets by completing a tax return even if no liability arose as Revenue are aware of the sale but are unaware of whether you have tax liability or not due.
All capital losses Must be reported by completing your tax return in order to use them against future gains.
A. For income earned in 2023 the required date to submit both returns and payments is no later than 31 October 2024.
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.
A. No later than 31 October 2025.
A. No later than 31 October 2024.
A. No later than 31 October 2024
A. No later than 31 October 2025
A. Tax payment is due within 30 days of exercising the option. From 2011 onwards PRSI (4%) and the USC (8%) charges also apply. The Revenue form RTSO1 is used for the purpose of making a Relevant Tax on a Share Option payment.
A. Total of 52%. Higher rate of income tax (40%) plus PRSI (4%) plus USC (8%).
A. Where an employee benefits from an Unapproved Share Option Scheme a Self Assessment Tax Return Form 11 for the relevant year MUST be made.
The person receiving the gift or inheritance (the beneficiary) is responsible for paying CAT, not the person giving it.
Who Pays and When
- You must pay 33% tax on the value of the gift or inheritance that exceeds your tax-free threshold, which depends on your relationship to the person giving it.
- If the total value of gifts or inheritances received from one group exceeds 80% of your threshold, you must file a Form IT38.
CAT Pay & File Deadlines (Based on Valuation Date)
The valuation date is when the value of the gift or inheritance is fixed. Your deadline depends on this date:
- Valuation date between 1 January – 31 August:
File and pay by 31 October of the same year. - Valuation date between 1 September – 31 December:
File and pay by 31 October of the following year.
Timely filing and payment are essential to avoid interest or penalties.
If you file and pay online using Revenue’s Online Service (ROS) which we can do for you, 31 October deadline is extended to Wednesday 19th November 2025.
The extended deadline is only available if the correct prelim and current year tax payments are made online.
For paper tax returns, the Pay and File deadline for self-assessed individuals is 31 October 2025.
To benefit from the extended Pay and File deadline (typically mid-November) for your 2024 Income Tax Return, you must do both of the following:
- File your tax return online
Submit your Form 11 (for self-employed or self-assessed individuals) or Form 12 (for certain PAYE taxpayers) via Revenue Online Service (ROS). - Pay any tax due online
You must also pay your Preliminary Tax for 2025 and the balance of tax due for 2024 through ROS by the extended deadline.
✅ Important:
- Both the return and the payment must be completed online via ROS to qualify for the extension.
- If either step is completed offline (e.g. paper filing or cheque payment), the standard deadline of 31 October 2025 will apply.
- Make sure you’re registered for ROS in advance, as setting up your account can take time.
Using FastTax.ie makes this process easy. Our tool helps you to quickly and easily complete your Form 11, and we can even file it for you.
If you file your return late or pay your tax late, you may face interest charges and penalties from Revenue. Here’s what to expect:
1. Late Filing Surcharge
If your Form 11 is not filed by the 31 October deadline (or the extended mid-November deadline via ROS), the following penalties may apply:
- 5% of the total liability up to a maximum of €12,695 if the return is up to 2 months late.
- 10% of the total liability up to a maximum of €63,485 if the return is more than 2 months late.
This penalty is in addition to any interest you owe on late tax payments. Revenue can also apply further penalties for persistent non-compliance or under-declaration.
2. Late Payment Interest
If you pay your tax late (including Preliminary Tax or the balance due for the year), Revenue will charge daily interest on the overdue amount.
- The standard rate of interest is 0.0219% per day (about 8% per year).
- Interest is calculated from the original due date (typically 31 October) until the tax is paid in full.
3. Impact on Refunds or Tax Clearance
Late filing or payment may:
- Delay tax refunds
- Affect your tax clearance status
- Trigger Revenue enforcement actions or audits
How to Avoid Penalties
- File and pay on time (using FastTax.ie)
- Set reminders for the key deadlines.
- If you can’t pay in full, contact Revenue as early as possible to arrange a payment plan.
Using FastTax.ie can help you to easily meet your file + pay obligations.
Yes, you must file a tax return if you dispose of an asset—even if no CGT is due.
CGT Payment Deadlines
Your payment deadline depends on when the asset was sold (disposed of):
- Sold between 1 January – 30 November: Pay CGT by 15 December of the same year.
- Sold between 1 December – 31 December: Pay CGT by 31 January of the following year.
Payment must be made before filing your tax return to avoid interest or penalties.
Do I Need to File a Return?
Yes. If you sold or disposed of a chargeable asset, you must file a tax return—even if no CGT is owed.
- Filing Deadline: Submit your return by 31 October of the year after the disposal (or later if you file online via ROS).
- What to Include:
- Sale price
- Purchase price
- Associated costs (e.g. legal or auctioneer fees)
- Any reliefs or exemptions (e.g. annual exemption of €1,270)
Even if your gain is fully exempt or offset by losses, filing is still required to stay compliant.
FastTax.ie helps you to easily calculate any CGT owed and to include your CGT details on your Form 11 to stay compliant.
