What is the Form 11 filing deadline for self-employed in Ireland for 2024?

Form 11 is the main income tax return for self-employed individuals in Ireland. For the 2024 tax year, the key deadlines are: - Paper Form 11: 31 October 2024 (for tax year 2023) - Online (MyAccount / ROS): 14 November 2024 for tax year 2023 - Tax payment (preliminary tax for 2024): 14 November 2024 - Preliminary tax must be at least 90% of the 2024 liability, OR 100% of 2023 liability, OR 105% of 2022 liability For the 2024 tax year return (filed in 2025): same pattern — online deadline mid-November 2025. If you miss the ROS deadline, Revenue applies a 5% surcharge on the tax due (up to €12,695), or 10% if more than 2 months late (up to €63,485). New self-employed individuals must register for Income Tax with Revenue before filing. Use myaccount.revenue.ie.

  • Online via ROS: 14 November (mid-November deadline for the previous tax year)
  • Paper return: 31 October (6 weeks earlier than online)
  • Preliminary tax for current year also due in November: 90% of current year OR 100% of prior year
  • Late filing surcharge: 5% (up to €12,695) or 10% if over 2 months late
  • Register at myaccount.revenue.ie before your first return

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