Tax returns
Revenue myAccount and ROS: which you need and how to register
Last updated 16 October 2026
Employees use myAccount to manage credits, claim refunds and file Form 12. The self-employed and businesses use ROS, with a digital certificate.
Revenue has two online services for individuals. myAccount is for employees, pensioners and anyone paying Local Property Tax. ROS, the Revenue Online Service, is for the self-employed, businesses and tax agents. If your only income is from a job or pension, myAccount is the one you need.
What you can do in myAccount
- see your tax credits and rate band, and move them between jobs
- claim credits such as the rent credit, and relief for health expenses
- register a new job or pension before your first pay day, which keeps you off emergency tax
- see the pay and tax your employer has reported each pay day
- file a Form 12 return and get a Statement of Liability (an end-of-year summary), which shows whether you paid too much or too little
- pay Local Property Tax and read letters from Revenue
Registering for myAccount
If you already have a verified MyGovID account, you can sign in with that and skip registration. Otherwise, register on revenue.ie with your:
- Personal Public Service Number (PPSN)
- date of birth
- phone number and email address
- home address
You get access straight away if you can confirm two things. They can be your Irish driving licence number, details from a payslip, or details from an income tax assessment. If you can't, Revenue posts a password to your address.
Signing in uses two-factor authentication: after your PPSN, date of birth and password, Revenue texts a one-time code to your phone, valid for five minutes. If you change your mobile number, the code can go to your recovery email instead.
Where things are
The PAYE services are under two headings:
- Manage your tax for the current year: add credits, update your jobs, and claim health expenses or the rent credit as you go. Changes reach your employer through your Revenue Payroll Notification.
- Review your tax for the previous 4 years: request a Statement of Liability, or file an Income Tax Return for an earlier year. Claims for 2022 close on 31 December 2026.
ROS: three steps
If you are self-employed or run a business, you register for ROS in three steps:
- apply for a ROS Access Number (RAN)
- apply for a digital certificate
- download and save the certificate on your computer
You can't use ROS until the third step is done, and the certificate file is what lets you sign in, so keep a backup. The first person to download it becomes the administrator and can set up sub-user certificates for other devices or staff. Through ROS you file Form 11, pay preliminary tax and, if you both pay and file there, get the later deadline in November.
Work it out
Sources
- Revenue: How to submit a PAYE Income Tax Return (checked 16/10/2026)
- Revenue: Four year rule: claims for 2022 must be made by 31 December 2026 (checked 25/10/2026)
- Revenue: Pay and file system: how does it work? (checked 25/10/2026)
- Revenue: Who should register for Income Tax self-assessment? (€5,000 net or €30,000 gross non-PAYE income) (checked 24/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.