Form 11 2025 Pay & File: ROS Extension to 18 November 2026 Explained

Revenue announced in eBrief No. 034/26 that self-assessment customers who file and pay through the Revenue Online Service (ROS) have until Wednesday 18 November 2026 to complete Form 11 for 2025 income. That is an extra 18 days beyond the standard Pay & File date of Saturday 31 October 2026.

The extension is not automatic for everyone. You must both file the 2025 Form 11 and pay the full amount due through ROS — the 2025 income tax balance plus 2026 preliminary tax. File online but pay by bank transfer outside ROS, and the extension does not apply.

The ROS extension applies to self-assessment income tax customers filing Form 11 for the 2025 tax year — sole traders, proprietary directors with non-PAYE income, landlords with rental profits, and others outside PAYE-only employment.

Capital Acquisitions Tax (CAT) customers also benefit: beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2026 can file and pay CAT through ROS by 18 November 2026 under the same eBrief.

Paper filers and anyone who does not complete both filing and payment on ROS remain on the 31 October 2026 deadline with no extension.

Pay & File is two obligations in one: submit Form 11 and pay what you owe. For 2025 income, that means the balance of income tax, USC, and PRSI for 2025 after accounting for preliminary tax already paid, plus your 2026 preliminary tax instalment.

Revenue's ROS Form 11 requires you to complete the IT Self-Assessment panel and Statement of Net Liabilities before payment is accepted. Partial payment does not secure the extension if filing happens after 31 October without full ROS settlement.

FinnAccountings drafts Form 11 from your bookkeeping, calculates USC and PRSI including the 4.125% blended rate for 2025 self-employed income, and surfaces preliminary tax options before you approve submission.

31 October 2026 — standard Pay & File deadline for paper Form 11 and for ROS customers who do not meet extension conditions.

18 November 2026 — extended ROS deadline when you file Form 11 and pay 2025 balance plus 2026 preliminary tax entirely through ROS.

Throughout the year — VAT returns, PAYE/PRSI monthly submissions, and corporation tax instalments follow their own schedules. Missing Form 11 does not extend those obligations.

Reconcile bank feeds and categorise 2025 income and expenses while memory is fresh. Gather pension contribution certificates, medical expense receipts, and rental income records. Register for ROS or renew your digital certificate if it expires before October.

Our Compliance Agent sends reminders at 30, 14, and 7 days before Pay & File. Start a free trial to draft your Form 11 early — the ROS extension is a buffer, not a reason to start in November.