How to file your taxes in Ireland
In Ireland, how you handle your taxes depends on where your income comes from. Most employees and pensioners are taxed automatically under PAYE (Pay As You Earn) and only need to file a simple return to claim refunds or extra credits. People with significant non-PAYE income — the self-employed, landlords, company directors — are “chargeable persons” who must self-assess using Form 11. This chapter explains both routes and the key dates so you know which one applies to you. (As of 2026; when in doubt, check the official Revenue source.)
- Work out your route. If all your income is taxed under PAYE, you use Revenue’s myAccount. If you have net non-PAYE income of around €5,000 or more (self-employment, rent, dividends), you are a chargeable person and must self-assess with Form 11 on ROS.
- PAYE route — file an Income Tax Return in myAccount. Sign in to myAccount, complete two-factor authentication, and under “PAYE Services” choose “Review your tax” for the year you want. Submitting the return lets you claim extra credits, reliefs and expenses, or declare extra income.
- Get your Statement of Liability. About five working days after you submit the PAYE return, Revenue issues a Statement of Liability in your “My Documents” folder. It shows whether you overpaid (a refund is due) or underpaid for that year.
- Self-assessment route — pay and file on ROS. Chargeable persons complete Form 11 on the Revenue Online Service (ROS), pay any balance due for the prior year, and pay preliminary tax for the current year, all by the deadline.
What matters
Ireland runs two parallel systems for personal income tax, and most of the confusion comes from not knowing which one you are in. The first is PAYE (Pay As You Earn). If you are an employee or pensioner, your employer or pension provider deducts income tax, USC (Universal Social Charge) and PRSI before you are paid, based on the tax credits and rate band Revenue has assigned to you. Much of the year-end work happens automatically. But you can — and often should — file an Income Tax Return through Revenue’s online portal, myAccount. You sign in, complete two-factor authentication, go to “PAYE Services” and review your tax for the year. This is where you claim extra tax credits, reliefs (such as medical expenses or remote-working relief) and declare any additional income. About five working days after you submit, Revenue places a Statement of Liability in your “My Documents” folder. It confirms whether you overpaid (refund due) or underpaid tax for that year. You can generally review and claim for up to four years back. The second system is self-assessment. If you have meaningful non-PAYE income — self-employment profits, rental income, investment income, or you are a proprietary director — you are likely a “chargeable person.” A common trigger is net non-PAYE income of around €5,000 or more. Chargeable persons must register for the Revenue Online Service (ROS) and file Form 11, a fuller return where you calculate your own liability. Alongside the Form 11 you pay two things: the balance of tax due for the previous year, and preliminary tax — an advance payment toward the current year. To avoid interest charges, preliminary tax is generally at least 90% of the current year’s final liability or 100% of the prior year’s. The two routes also have different deadlines, and the difference is worth real money. This is summarised in the calculation box below. (As of 2026; volatile figures should be confirmed against the official Revenue source.)