On 31 August 2026, Irish Revenue issued eBrief No. 127/26 detailing the Income Tax return form for the 2025 tax year, specifically the ROS Form 11 used by self-assessed individuals. The update includes revised income thresholds, updated tax credit amounts, and new fields for reporting foreign income and crypto-asset gains. The filing deadline remains 31 October 2026 for paper returns and mid-November 2026 for ROS filers (exact date to be confirmed). Practitioners should familiarise themselves with the changes to avoid filing errors and potential penalties.
Key Takeaways
- Updated Tax Credits and Bands: The 2025 form incorporates increased personal tax credits, higher standard rate cut-off points, and adjustments to the Universal Social Charge (USC) bands.
- New Reporting Requirements: Additional schedules for crypto-asset disposals, foreign dividend income, and remote working relief claims have been added to the ROS Form 11.
- Filing Deadlines and Penalties: Late filing incurs a 5% surcharge (capped at €12,695) after 31 October, rising to 10% after 31 December. Interest accrues on late payments at 0.0219% per day.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement