Income tax return deadlines for 2026, and the four-year limit

Form 11 for 2025 is due 31 October 2026, or 18 November on ROS. Capital Gains Tax is due 15 December. Claims for 2022 close on 31 December 2026.

Which dates matter to you depends on how you are taxed. Most employees have no filing deadline at all, only a limit on how far back they can claim. The self-employed, landlords and anyone with other income have one main date each year. Anyone who sold an asset at a gain has two more.

Self-assessment: pay and file

If you file Form 11, three things fall due on the same day, a system Revenue calls pay and file:

The later date only applies if you both file the return and make the payment through the Revenue Online Service (ROS). A paper Form 11 filed by 31 August 2026 can be left to Revenue to calculate; after that, you must work out the tax yourself. The 2026 return follows on 31 October 2027.

Filing late adds a surcharge to the tax due: 5% (up to €12,695) if the return is less than two months late, and 10% (up to €63,485) after that. Interest runs separately on tax paid late. See the late filing surcharge.

Capital Gains Tax

Capital Gains Tax (CGT) is paid on its own timetable, which the ROS extension does not move:

• gains made from 1 January to 30 November 2026: pay by 15 December 2026
• gains made in December 2026: pay by 31 January 2027
• the return for 2026 disposals: by 31 October 2027, on Form 11 or Form CG1

The return is due even where no tax is payable, for example because of the annual exemption. See when to pay CGT.

PAYE employees: Form 12

If all your income is taxed through your payslip, you don't have to file a return. Have extra income to declare, such as a small amount of rent or interest? Then the 2025 Form 12 is due by 31 October 2026. If you are only claiming credits or reliefs, there is no deadline other than the four-year limit.

The four-year limit on refunds

Revenue can only repay tax for the last four years. A claim for 2022 must reach Revenue by 31 December 2026. After that, it can't be paid, even if you were owed it. If you have unclaimed medical expenses, rent credit or flat rate expenses from 2022, claim them before the end of the year. See getting a refund after the year ends.

Other dates through the year

• employers pay and return payroll taxes by the 14th of each month, or the 23rd through ROS
• gift and inheritance tax (Form IT38) for valuation dates from 1 September 2025 to 31 August 2026: 31 October 2026
• VAT returns every two months, by the 19th, or the 23rd through ROS

Work it out

• Sole trader tax return →
• Preliminary tax →
• Tax refund check →
• Capital Gains Tax on property →

Sources

• Revenue: Pay and file system: how does it work? (checked 25/10/2026)
• Revenue: eBrief No. 034/26: ROS pay and file extended to 18 November 2026 (checked 25/10/2026)
• Revenue: What is preliminary tax? (checked 25/10/2026)
• Revenue: When and how do you pay and file CGT? (checked 25/10/2026)
• Revenue: Four year rule: claims for 2022 must be made by 31 December 2026 (checked 25/10/2026)
• Revenue: How to submit a PAYE Income Tax Return (checked 16/10/2026)
• Revenue: Form 11 2025: Tax Return and Self-Assessment (checked 24/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.