eBrief No. 034/26 granted a later filing and payment date for self-assessment Income Tax and Capital Acquisitions Tax returns, provided both were submitted through Revenue Online Service.
Ireland’s tax authority (Revenue) issued eBrief No. 034/26 on 16 February 2026, extending the filing and payment deadlines for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) obligations for 2025.
For self-assessment Income Tax customers who both file their 2025 Form 11 and make the relevant payments through Revenue Online Service (ROS), the deadline is extended until Wednesday, 18 November 2026.
This extension applies to:
- the Income Tax balance due for 2025, and
- Preliminary Tax for 2026.
The same extended deadline applies to CAT beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2026, provided they submit their CAT return and payment through ROS.
Revenue clarified that the extension only applies where both filing and payment are completed via ROS. If either the return or the payment is not made through ROS, the standard deadline of 31 October 2026 continues to apply for both filing and payment.
