When Are Taxes Due 2024 in Ireland: Key Deadlines

If you earned income in Ireland during 2024, the tax clock doesn’t stop at midnight on 31 December — it ticks all the way to 31 October 2025, when your Form 11 is officially due. The good news: file online through ROS and you get an automatic three-week buffer. The catch: that extension only counts if both your payment and your return travel through Revenue’s system together. This guide maps every deadline you need to know for the 2024 tax year, from income tax to corporation tax, so you can plan ahead instead of scrambling at the last minute.

Income tax return deadline: 31 October 2025 · ROS online extension: 19 November 2025 · Corporation Tax (31 Dec year-end): 21 September 2025

This table consolidates all confirmed deadline dates from official Revenue sources and professional tax advisors.

What date are tax returns due in Ireland?

Ireland operates on a self-assessment system, which means most individual taxpayers must actively file a return rather than waiting for Revenue to initiate a calculation. For the 2024 tax year, income tax returns are due in autumn 2025 — and the exact date you face depends on whether you file on paper or online.

Income tax returns

Self-assessed taxpayers — including the self-employed, company directors, and landlords with rental income — use Form 11 to report their 2024 earnings. The standard deadline for filing a paper return is 31 October 2025. File through the Revenue Online Service (ROS), and that deadline shifts to 19 November 2025, but only if both your payment and your return go through ROS together.

“If you both pay and file online, through the Revenue Online Service (ROS), you can avail of an extended filing date of 19 November 2025.”

— Revenue Commissioners, Pay and File Campaign

Self-assessment deadlines

Along with your 2024 Income Tax return, self-assessed taxpayers must also pay any balance owed for 2024 and make their Preliminary Tax payment for 2025 by the same deadline. Revenue’s Pay and File campaign confirms that these three obligations — filing the return, settling the prior-year balance, and paying the next year’s preliminary tax — must all be completed by 31 October (paper) or 19 November (ROS) to avoid surcharges.

What is the extension deadline for 2024 taxes?

Revenue has officially extended the Pay and File deadline for 2024 Income Tax returns to 19 November 2025. This applies specifically to taxpayers who use ROS for both filing their Form 11 and making their payment. The extension was announced via Revenue eBrief No. 088/25 and confirmed through the annual Pay and File campaign page.

ROS extension details

The ROS extension covers three things simultaneously: your 2024 Income Tax Form 11, your 2024 tax balance payment, and your 2025 Preliminary Tax payment. Revenue’s guidance states clearly: “To qualify for the extension, customers must both pay and file through ROS.” This makes ROS not just a convenience tool but a deliberate strategy for managing your cash flow — paying early on paper doesn’t help you; you need both actions on the same platform.

“To qualify for the extension, customers must both pay and file through ROS.”

— Revenue eBrief No. 088/25

Penalties for late filing

Revenue’s Pay and File guide outlines a clear penalty structure. A 5% surcharge applies to any tax unpaid by 31 October 2025 if your return is also late. After 1 January 2026, that surcharge doubles to 10%. These surcharges are calculated on the tax liability, not the penalty itself, which means interest compounds on top of the surcharge if the debt remains outstanding.

What is the deadline for the 2024 tax year?

In Ireland, the tax year runs from 1 January to 31 December, and returns for that year are due the following autumn. For 2024 income, the key date is 31 October 2025 for paper filers and 19 November 2025 for ROS users. This pattern repeats annually — 2025 Income Tax returns will follow the same schedule in 2026, with a standard deadline of 31 October 2026 and ROS extension to 18 November 2026, according to Revenue’s filing guide.

Preliminary tax

Preliminary Tax is essentially a pay-as-you-go estimate of your upcoming year’s tax liability. For 2025, it was due by 31 October 2025 (or 19 November 2025 via ROS) alongside your 2024 Income Tax balance. Revenue calculates your Preliminary Tax requirement based on your prior year’s liability, and failing to pay enough results in interest charges rather than a formal penalty — but the interest rate (~8% per annum) makes underpayment costly.

Corporation tax payments

Corporation Tax operates on a different schedule. Companies with a 31 December year-end must pay their balance by 21 September 2025, with an ROS deadline of 23 September 2025. This is roughly five weeks earlier than the Income Tax deadline, which catches many business owners off guard if they’re focused solely on the Pay and File calendar. Revenue’s standard rule is that Corporation Tax returns are due nine months after the end of the accounting period, making September the critical month-end deadline for most calendar-year companies.

What is the deadline date for filing 2024 taxes?

The specific date depends on your filing method and tax type, but the framework is consistent: paper filers face 31 October 2025, while ROS users get until 19 November 2025 for Income Tax, CAT, and CGT. Corporation Tax follows its own September schedule.

Filing methods

Irish taxpayers have two main routes: paper filing and ROS electronic filing. Paper returns must be posted to Revenue’s office. The advantage of electronic filing through ROS is the automatic extension — but only if both the return and the payment complete through the same system on time.

Late filing options

If you miss the deadline, Revenue will still accept your return — but you will face the 5% surcharge immediately, rising to 10% after 1 January 2026. There is no official “extension” for paper filers beyond 31 October. Paying the tax owed without filing is not an option; the return must be submitted alongside any payment to avoid further penalties.

1. Gather your 2024 income records, including ROS-generated data if you used the system during the year.
2. Calculate your preliminary tax for 2025 — Revenue bases this on 100% of last year’s liability or 90% of this year’s estimated tax.
3. File your Form 11 through ROS (or on paper) and make your payment through the same channel to qualify for the November extension.
4. Submit by 19 November 2025 via ROS, or by 31 October 2025 for paper — the deadline is strict.
5. Retain confirmation receipts; Revenue may request proof of timely filing if disputes arise later.

Can I e-file after October 15th?

Unlike the United States, where the tax filing deadline falls on or around 15 April with a potential October extension, Ireland’s system differs significantly. In Ireland, the standard deadline for self-assessed Income Tax is 31 October, with an automatic extension to 19 November for those who file and pay through ROS. This means you can effectively e-file well into November — provided you use ROS for both filing and payment.

US vs Ireland differences

The US operates on an April tax year with an October extension; Ireland operates on a calendar year with an October deadline and a November ROS extension. Ireland does not require a separate extension form — the extension is built into the ROS system. For cross-border workers or expatriates who file in both jurisdictions, it is essential to track each country’s deadlines independently.

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