Tax returns
Form 11 or Form 12: which tax return do you file?
Last updated 16 October 2026
Form 12 is the PAYE return, filed in myAccount. Form 11 is for the self-assessed, filed in ROS. The €5,000 and €30,000 tests decide which is yours.
Ireland has two main income tax returns for individuals. Which one you file depends on where your income comes from, not on how much you earn.
Form 12: the PAYE return
Form 12 is for people whose only or main income is from a job or a pension taxed through PAYE. You file it in myAccount, under 'Review your tax for the previous 4 years'. Most of it is filled in from your employer's payroll returns. Use it to:
- claim credits and reliefs you didn't get during the year
- declare small amounts of other income, such as rent or interest
- get a Statement of Liability (Revenue's end-of-year summary), and any refund
You may also be asked to file one if Revenue collects the tax on your other income by reducing your credits. This applies to taxable non-PAYE income of €5,000 or less, with gross non-PAYE income (before costs) of €30,000 or less.
Form 11: self-assessment
You must file Form 11, usually online through ROS, if any of these apply:
- you are self-employed, or a sole trader or partner
- your taxable non-PAYE income is more than €5,000 a year, or your gross non-PAYE income is more than €30,000
- you are a proprietary director, or the spouse or civil partner of one and taxed jointly with them
- your credits aren't reduced to collect the tax on your other income
Someone filing Form 11 is a chargeable person (someone who files their own tax return). They work out and pay their own tax, including preliminary tax for the following year. See how self-assessment works.
The deadlines are different
| Form 12 | Form 11 | |
|---|---|---|
| Where | myAccount | ROS (paper in limited cases) |
| When | Any time within four years to claim a refund; by 31 October of the next year if you have extra income to declare | 31 October of the next year, or the ROS extended date (18 November 2026 for 2025 returns) |
| Payment | Usually none: underpayments are collected through your credits | Balance for the year and preliminary tax for the next, by the same date |
Side income from a job and a business
If you're employed and start a small business on the side, the €5,000 test decides your return. Under it, you can declare the profit on Form 12 and have the tax collected through your payslip. Over it, you register for income tax and file Form 11, with Class S PRSI on the profit from €5,000.
Work it out
Sources
- Revenue: How to submit a PAYE Income Tax Return (checked 16/10/2026)
- Revenue: Pay and file system: how does it work? (checked 25/10/2026)
- Revenue: Form 11 2025: Tax Return and Self-Assessment (checked 24/10/2026)
- Revenue: Do you need to pay PRSI? (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.