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Irish Form 11 Changes: Key Updates for 2025 Tax Returns

September 1, 2026 By accountsadvice No comments yet Business Tax, Business Taxes, Capital Gains Tax, Form 11 Tax Return, Income Tax, Income Tax Return Deadline, Income Tax Returns, Personal Tax Returns, Personal Taxes

Navigating the Irish Revenue Form 11 tax return updates for the 2025 tax year

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

The Revenue Commissioners have published the update manual for the 2025 Form 11 Income Tax Return.  This update introduces critical changes for the 2025 tax year. Taxpayers filing personal tax returns through the Revenue Online Service (ROS) must adapt to these new reporting rules.

 

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.

 

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