Revenue Tax Deadlines Every Self-Employed Person Must Know

Missing a Revenue deadline in Ireland is expensive. Late filing surcharges, interest on unpaid tax, and VAT penalties accumulate quickly — yet self-employed people juggle more dates than employees ever see on a payslip.

This guide lists the deadlines that matter most for sole traders and self-employed professionals in 2026, what triggers each obligation, and how to automate reminders so nothing slips through.

Income tax: Form 11 and payment

The primary deadline is 31 October for filing Form 11 and paying the balance of income tax for the previous calendar year. If you file and pay online through ROS, you typically receive an extension to mid-November — but do not rely on this without confirming on Revenue's website each year.

Preliminary tax for the current year is also due on 31 October. For many sole traders, this means two significant payments on the same date. Planning cash reserves from January avoids October panic.

Preliminary tax rules in brief

Preliminary tax must equal at least 90% of your final liability for the current year, 100% of the prior year's liability, or 105% of the liability from two years ago — whichever is lowest. Getting this wrong triggers interest at roughly 0.0274% per day on the shortfall.

FinnAccountings updates your estimated liability monthly so you can adjust preliminary tax before October rather than paying interest for the full year.

VAT deadlines for registered businesses

Once VAT registered, you file returns bi-monthly (most common), monthly, or four-monthly depending on your registration. Returns and payment are due by the 19th of the month following the period end (23rd for ROS online filers in some cases).

Missing VAT returns attracts late filing penalties and interest. Our VAT Agent tracks your period end dates and prepares draft returns before submission deadlines.

RCT, PRSI, and employer obligations

If you subcontract construction, forestry, or meat processing work, Relevant Contracts Tax (RCT) rules may apply — deductions and returns have their own schedule. PRSI for self-employed people is assessed through Form 11, but employers hiring staff face separate PAYE/PRSI submission deadlines.

Taking on your first employee shifts you from sole trader compliance to payroll filing — a step-change many founders underestimate. FinnAccountings Payroll Agent handles PAYE, PRSI, and payslips when you reach that stage.

Other dates on your calendar

Pension contributions for income tax relief in a given year must be paid by 31 October of the following year (same window as Form 11). Capital acquisitions tax and local property tax may apply depending on your circumstances.

Companies have separate CRO annual return dates — do not confuse personal Form 11 with company filing obligations if you operate through a limited company.

How to stay ahead of every deadline

Use a single calendar with Revenue dates pre-loaded, set reminders 30 and 7 days before each deadline, and reconcile books monthly so filing is data entry, not archaeology.

FinnAccountings Compliance Agent monitors Irish deadlines for income tax, VAT, and payroll — sending alerts inside the app and keeping draft returns ready. Start a free trial and map your personal deadline calendar in minutes.