Tax Return Deadline 2024 Ireland

The tax return deadline 2024 Ireland ( pay & file deadline 2024) for income earned in 2023 outside the payroll are set out below.

      A. For income earned in 2023 the required date to submit both returns and payments is no later than 31 October 2024.

  For PAYE workers you need to submit a Form 12 unless the non-PAYE income exceeds €5,000 then you Must register for the Self Assessment Income Tax system and submit an Income Tax Form 11.

A. The ROS extended income tax return deadline 2024 for 2023 income tax returns and for beneficiaries liable to Capital Acquisitions Tax (CAT) is Thursday, 14 November 2024. ( extended pay & file deadline 2024)

The extended deadline is for taxpayers who file a 2023 Form 11 income tax return and make the appropriate payment through ROS for:

• Preliminary Tax for 2024 and
• Income Tax balance due for 2023

To qualify for the ROS extended Pay and file income tax deadline 2024 tax payers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply and you will be liabile to a late filing surcharge.

For taxpayers wishing top up your 2023 pension contributions for income tax relief purposes. The 2023 Form 11 income tax return must be filed and paid online by Thursday, 14 November 2024.

A. No later than 31 October 2024.

A1. 15 Dec 2024. Payment due on gains arising between 1 January 2022 to 30 November 2024. Use CGT Payslip A

A2. 31 January 2025. Capital Gains Tax-Payment due on gains 1 December 2024 and 31 December 2024. Use CGT Payslip B

Failure to file tax return for these payments in 2024/2025 will result in penalties even if liability is paid in full.

It is important to record the sale of assets by completing a tax return even if no liability arose as Revenue are aware of the sale but are unaware of whether you have tax liability or not due.

All capital losses Must be reported by completing your tax return in order to use them against future gains.

A. For income earned in 2023 the required date to submit both returns and payments is no later than 31 October 2024.

A. The ROS pay and file extended tax return deadline for 2025 income tax returns and for beneficiaries liable to Capital Acquisitions Tax (CAT) is 13 November 2025.

The extended deadline is for taxpayers who file a 2024 Form 11 income tax return and make the appropriate payment through ROS for:

• Preliminary Tax for 2025 and
• Income Tax balance due for 2024

To qualify for the ROS extension of 13 November 2025, it is necessary to both pay and file through ROS.   If only one of these actions is completed through ROS, the extension does not apply and the required date to submit both returns and payments is no later than 31 October 2024.

A. No later than 31 October 2025.

A. No later than 31 October 2024.

A. No later than 31 October 2024

A. No later than 31 October 2025

A. Tax payment is due within 30 days of exercising the option. From 2011 onwards PRSI (4%) and the USC (8%) charges also apply. The Revenue form RTSO1 is used for the purpose of making a Relevant Tax on a Share Option payment.

A. Total of 52%. Higher rate of income tax (40%) plus PRSI (4%) plus USC (8%).

A. Where an employee benefits from an Unapproved Share Option Scheme a Self Assessment Tax Return Form 11 for the relevant year MUST be made.