Jira & Confluence 
Bitrix24 Form 11 · ROS · pay and file
Form 11 pay and file — the dates, the ROS extension and what a late return costs
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Short answer. By 31 October 2026 you pay preliminary tax for 2026, file your 2025 return and pay any 2025 balance. If you both pay and file through ROS, the date is extended to 18 November 2026. A late return carries a surcharge of 5% or 10% of your tax due.
Updated: · Next check 2027-02-02
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- 5% surcharge band ends (two months after the filing date)type the date
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Revenue: less than two months after the filing date, 5% up to €12,695; more than two months, 10% up to €63,485.
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Pay and file through ROS to get the later date.
Check your LPT at the same time.
Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| By 31 October 2026 | Pay preliminary tax for 2026, file your 2025 return, pay any Income Tax balance for 2025 | Revenue, Pay and file system |
| ROS extension | 18 November 2026 when you both pay and file through ROS | Revenue, Pay and file |
| Late, under two months | Surcharge of 5% of tax due, up to €12,695 | Revenue, Pay and file system |
| Late, over two months | Surcharge of 10% of tax due, up to €63,485 | Revenue, Pay and file system |
| Local Property Tax | A 10% surcharge may apply if LPT obligations are not met, even if you pay and file on time | Revenue, Pay and file system |
| Errors | Amend through ROS. Paper return: contact your Revenue office | Revenue, Pay and file system |
| Capital Gains Tax | Its payment date is different | Revenue, Pay and file system |
Checked on revenue.ie on 1 November 2026. These dates are for the 2025 return.
What does not exist
Be careful with these.
- “The extension applies however you file”: It applies when you pay and file through ROS.
- “Paying on time is enough for LPT too”: Revenue says a 10% surcharge may still apply if LPT obligations are not met.
Step by step
What to do, in order
1
Check your date
31 October, or 18 November if you pay and file through ROS.
2
Gather your figures
Income, expenses and credits for 2025.
3
Complete Form 11
In ROS.
4
Pay
Preliminary tax for 2026 and any 2025 balance.
5
Check LPT
Make sure it is up to date.
6
Keep your acknowledgement
And note next year's date.
Questions
When is Form 11 due?
31 October 2026, or 18 November 2026 if you both pay and file through ROS.
What is the late filing surcharge?
5% of tax due up to €12,695 under two months late; 10% up to €63,485 over two months.
Can I fix a mistake?
Yes: amend through ROS, or contact your Revenue office for a paper return.
Official sources
Other documents
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This is a checklist, not tax advice. Revenue decides.