Form 11 Tax Return

Key updates to the 2025 ROS Form 11 manual introduce new rules for rental income reliefs and personal tax credits

Overview of the 2025 ROS Form 11 Changes

Here are the key updates you need to know:

Key Updates for Landlords and Property Owners

• Retrofitting Rental Properties Relief (RRPR): Jointly assessed spouses can now claim RRPR for different properties. You can enter specific details for both properties directly into the Property Details section.

• Farmland Leasing Exemption: Revenue updated the Rental Income panel for this exemption. You will now see additional selection boxes to complete your claim.

• Residential Premises Rental Income Relief (RPRIR):

• • Property Sales: Did you claim RPRIR in 2024 but sell the property since then? You must notify Revenue via MyEnquiries to process your tax clawback.

• • Non-Resident Filers: Non-residents must now complete the Worldwide Income field on the Personal Details panel. This ensures Revenue apportions your relief correctly.

Changes to Capital Gains Tax (CGT) and Retirement Relief

• Capital Gains Tax (CGT) Retirement Relief:

• • Section 599 Deferrals: New fields allow you to defer CGT charges for relevant disposals under Section 599.

• • Clawbacks: Revenue added new fields to declare previously deferred CGT. This applies if you sold an asset within 12 years of the original disposal.

• • New Details Required: Existing fields now require the exact consideration amount and the precise date of disposal for Section 598 and 599 claims.

• CGT Self-Assessment: The form features new sections to record tax deferred during the period. You must also use these sections to report previously deferred tax that is now due.

New Income Tax Exemptions and Reporting Rules

• Musical Instrument Exemption: Do you earn exempt profits from making, maintaining, or repairing musical instruments? You must now report these profits under ‘De Minimis – EU State Aid’ on the Personal Details panel.

• Medical Partnerships: A new field in the Trade Details section requires your attention. You must confirm your joint election and input the exact name of the medical partnership.

• PRSA Over contributions: Did your employer contribute more than the maximum allowable limit to your PRSA? You must include the excess amount in the ‘gross amount of taxable income’ field on the PAYE/BIK/Pensions panel.

Personal Tax Credits & Reintroduced Incentives

• Split Year Treatment: Taxpayers claiming Split Year Treatment for 2025 face new requirements. You must now include these specific residency details directly on the return.

• Personal Tax Credits: The Personal Tax Credits panel reflects the increased credit values from the Finance Act 2025. The system applies these new rates automatically.

• Home Renovation Incentive (HRI): Revenue has reintroduced the HRI section. This allows you to claim unused relief balances that you carried forward from previous years.

• Sports Body Donations: Donors can now choose how to use this relief. You can claim the relief yourself or pass it directly to the sports body. Furthermore, Revenue extended this relief to National Governing Bodies (NGBs) for qualifying projects.

• High-Income Individuals: The RR1 panel is now simpler. Revenue greyed out the fields that are no longer available or have been removed.

For full information, please click: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-1272026.aspx

For help filing your Form 11 Tax Return, please contact us at info@accountsadvicecentre.ie

Please be aware that the information contained in this article is of a general nature.  It is not intended to address specific circumstances in relation to any individual or entity. All reasonable efforts have been made by Accounts Advice Centre to provide accurate and up-to-date information, however, there can be no guarantee that such information is accurate on the date it is received or that it will continue to remain so. This information should not be acted upon without full and comprehensive, specialist professional tax advice.

Filing your 2025 Form 11 via the Revenue Online Service (ROS). Make sure to declare your 2026 Preliminary Tax alongside your 2025 self-assessment to avoid interest penalties

Ireland Form 11 Income Tax Guide 2025: Deadlines & Updates

This brief guide provides Irish Revenue guidance on filing 2025 Form 11 Income Tax Returns, highlighting the crucial October and November 2026 deadlines. Drawing on official Revenue eBriefs, Tax and Duty Manuals, and recent Tax Appeals Commission determinations, we outline key obligations, updated form features, and practical compliance considerations for self-assessed taxpayers and tax agents.

2025 Form 11 Filing Deadlines and ROS Extensions

The statutory pay and file deadline for the 2025 Form 11 Income Tax Return is 31^st October 2026.

However, Irish Revenue has confirmed an extended deadline of Wednesday, 18^th November 2026 for self-assessment taxpayers who use the Revenue Online Service (ROS). To qualify for this extension, you must complete both of the following actions through ROS:

1. File your 2025 Form 11 tax return.
2. Pay your 2025 income tax balance and 2026 Preliminary Tax.

 Critical Compliance Note: If you only file or only pay through ROS, the extension is void. The standard 31^st October 2026 deadline will apply, potentially resulting in late filing surcharges.

Capital Acquisitions Tax (CAT) Extension

The same extended ROS deadline of 18^th November 2026 applies to Capital Acquisitions Tax (CAT) returns and payments. This applies to gifts or inheritances with valuation dates falling in the year ending 31^st August 2026.

Key Updates to the 2025 ROS Form 11

The 2025 ROS Form 11 has been active since 1^st January 2026, with major system updates deployed in April 2026. Taxpayers should note the following critical changes and tax credit increases:

Increased Personal Tax Credits for 2025

• Personal Tax Credit: Increased to €2,000
• Employee Tax Credit: Increased to €2,000
• Earned Income Tax Credit: Increased to €2,000
• Widowed Person Tax Credit: Increased to €2,540
• Home Carer’s Tax Credit: Increased to €1,950

Tax Bands, USC, and PRSI Rate Changes

• Income Tax Rate Bands: The standard rate band for single persons is now €44,000 at 20%.
• USC Thresholds: Updated to reflect the latest budgetary changes.
• PRSI Rate: The blended rate of 4.125% does not apply across all classes. It only applies to people paying PRSI through the Revenue self-assessment system (like the self-employed under Class S). For standard PAYE employees (Class A), payroll software does not use a blended rate; it splits the year into 4.10% (January to September) and 4.20% (October to December).

New Capital Gains Tax (CGT) Fields

The Capital Gains Tax panel features new sections allowing self-assessed taxpayers to:

• Request a deferral of CGT payments.
• Declare previously deferred CGT that is now due.

For clarity:

Requesting a deferral of CGT payments: This allows self-assessed taxpayers to claim a formal deferral of a liability directly on the return (such as the CGT deferral available on a business or farm transfer to a child under Retirement Relief).

Declaring previously deferred CGT that is now due: This enables taxpayers to report when a past deferral condition has failed or expired (such as a child selling a transferred asset before a required 12-year holding period), meaning the clawed-back tax has crystallised and fallen due.

Rental Income and Home Renovation Reliefs

• Residential Premises Rental Income Relief (RPRIR): Under Section 480C TCA 1997, landlords can reduce tax on residential rental income by up to €800 for the 2025 tax year.
• Home Renovation Incentive (HRI): The HRI section has been reinstated on Form 11 to allow taxpayers to claim unused balances carried forward.

For Clarity:

• RPRIR Retention Period: To keep the €800 relief for 2025, you must remain a landlord of that qualifying property for a full four-year period. If you sell or stop renting it out earlier, the relief will be clawed back by Revenue.

• RPRIR Registration: The rental property must be fully registered with the Residential Tenancies Board (RTB) on or before 31^st December 2025.

• HRI Limitation: This entry on Form 11 allows you to draw down the remaining balance of an old credit. You cannot claim any new renovation works completed in 2025 under this specific incentive.

2026 Preliminary Tax and Statement of Net Liabilities

To avoid interest penalties, self-employed individuals must calculate and pay their 2026 Preliminary Tax by 31^st October 2026 (or 18^th November 2026 via ROS).

How to Calculate Preliminary Tax

Your payment must equal at least:

• 90% of the final liability for the 2026 tax year, OR
• 100% of the final liability for the 2025 tax year.

The Risks of a “Nil” Preliminary Tax Declaration

If you select “Nil” for your preliminary tax, you are officially declaring to Revenue that you anticipate your total tax liability for the upcoming year will be zero.  If you underpay your preliminary tax (or declare “Nil” when you actually owed tax), you fail the statutory safe harbours.   Revenue will treat the underpaid portion as overdue from the original deadline. Interest will accrue daily at a rate of 0.0219% backdated to that original due date.

When filing electronically via ROS, the Statement of Net Liabilities (SNL) is a screen that appears at the very end of the digital Form 11 submission process. You must complete the self-assessment panel, calculate the SNL, and sign/submit them together in the same session to finalize your return.

For further information, please click: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-1272026.aspx

For help filing your Form 11 Tax Return, please contact us at info@accountsadvicecentre.ie

Please be aware that the information contained in this article is of a general nature.  It is not intended to address specific circumstances in relation to any individual or entity. All reasonable efforts have been made by Accounts Advice Centre to provide accurate and up-to-date information, however, there can be no guarantee that such information is accurate on the date it is received or that it will continue to remain so. This information should not be acted upon without full and comprehensive, specialist professional tax advice.

Help Filing Form 11 Tax Return. Income Tax. Personal Taxes

If you’re a newly self-employed business owner, you are now officially part of the self-assessment tax system. This means you will need to file a Form 11 tax return with Revenue, on an annual basis. This annual filing requirement also applies to you if you:

• operate outside the PAYE system as a self-employed individual, sole trader, or subcontractor

• are a proprietary Director

• generate non-PAYE earnings from freelance work, “nixers,” investments, or dividends which exceed €5,000 in a tax year.

• Your gross non-PAYE income exceeds €30,000

• generate rental income from residential or commercial properties

• receive foreign income

• hold offshore funds, ETFs or other investments on which you receive income or gains.

The Pay and File deadline for the 2025 Income Tax Return Form 11 is 31st October 2026.

There is an extension if you pay and file on the Revenue Online Service. This extended deadline is Wednesday 18th November 2026.

For further information, please click: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-0342026.aspx

For full and comprehensive tax advice and assistance completing your Tax Returns, please contact us at info@accountsadvicecentre.ie

Please be aware that the information contained in this article is of a general nature.  It is not intended to address specific circumstances in relation to any individual or entity. All reasonable efforts have been made by Accounts Advice Centre to provide accurate and up-to-date information, however, there can be no guarantee that such information is accurate on the date it is received or that it will continue to remain so. This information should not be acted upon without full and comprehensive, specialist professional tax advice.