If you earn untaxed income as a self-employed individual or from rental properties, or even if you are employed but earn an income that’s outside of your PAYE role, it’s important to complete and submit a self-assessment tax return every year, before the deadline. If you don’t, you could be subject to penalties. On this page, you’ll learn about the updated tax return deadline, what may happen if you miss the deadline and the key dates you need to know this tax year.
If you need to do a tax return, the deadline for submitting it for the Irish tax year (1st January to 31st December) is midnight on 31st October 2024 if you’re submitting your return on paper. If you’re submitting your return via the Revenue’s Online Service (ROS), the deadline is normally mid-November.
If you submit your return via ROS, you will also need to pay your income tax in full by mid-November.
If you fail to submit your tax return on time, you could receive the following penalties:
If you submit your return between 31st October and 31st December, you’ll pay a surcharge that’s the lesser of 5% of your tax due, up to €12,695
If you submit your return after 31st December, you’ll pay a surcharge that’s the lesser of 10% of your tax bill, up to €63,485
The most important date in the Irish tax year if you need to complete a self-assessment tax return is the 31st October. By this date, you must:
Pay any preliminary tax you owe for that year
Submit your self-assessment tax return for the previous tax year (i.e. on 31st October 2024, you’ll submit your tax return for 2023)
Pay off any outstanding tax from the previous year