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Ireland Income Tax Return for Self-Assessed Individuals: Form 11: Income Tax Return and Self-Assessment for the year 2025
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Form 11 in short
Form 11 is the Irish income tax return for self-assessed individuals, such as the self-employed, landlords and proprietary directors. It covers income, capital gains, tax credits and reliefs for one year and ends with your self-assessment. The paper version for 2025 has 42 pages. Most people file it online through the Revenue Online Service (ROS), and mandatory e-filers must do so.
| Issued by | Revenue Commissioners (Revenue) |
|---|---|
| Current version | Income Tax Return and Self-Assessment for the year 2025 (code RPC020497_EN_WB_L_1) (checked 2026-10-25) |
| Who fills it in | A 'chargeable person' under self-assessment. The form says this includes a PAYE taxpayer with gross non-PAYE income of 30,000 euro or more, or net assessable non-PAYE income of 5,000 euro or more, a proprietary director, and a person who opened certain foreign bank accounts in 2025. Self-employed people and landlords file Form 11. |
| Who receives it | Revenue, through the Collector-General's Division. |
| Where to send it | Paper returns go to Office of the Revenue Commissioners, Collector-General's Division, PO Box 354, Limerick. Write 'Freepost' above the address; no stamp is needed. Mandatory e-filers must file through ROS even if they received a paper form. |
| Deadline | The 2025 paper return is due by 31 October 2026, and any balance of tax for 2025 is due on the same date. Revenue says the deadline for paying and filing on ROS is 18 November 2026. If you send the paper return by 31 August 2026, Revenue calculates the self-assessment for you. |
| Fee | No fee to file. The form says a late return carries a surcharge of 5% if within two months of the due date, otherwise 10%. |
| Official links | Official page · Official PDF · Official instructions |
What changed
This is the return for the 2025 tax year. The form says it is only to be used for 2025.
How to fill out Form 11, line by line
| Page 1 | PPSN, declaration and signature Your Personal Public Service Number, signature, date and capacity of signatory. Agents add their TAIN and client reference. |
| Panel A | Personal details Pages 3 to 5. Your civil status, spouse or civil partner details, basis of assessment and address. |
| Panel B | Self-employed income Pages 6 to 9. Trade or profession details, accounts information, profit or loss and capital allowances. Appendix 1 covers extra trades. |
| Panel C | Irish rental income Pages 10 to 12. Rent received, allowable expenses and property details. |
| Panels D and E | PAYE, benefit in kind and pensions Pages 13 to 16. Employment and pension income with tax already deducted, for you and your spouse or civil partner. Appendix 2 covers more employments. |
| Panels F to H | Foreign, other Irish and exempt income Pages 17 to 21. Foreign income, Irish deposit interest and dividends, and exempt income. |
| Panels I and J | Charges, deductions and personal tax credits Pages 22 to 29. Pension contributions, health expenses and tax credits such as the Rent Tax Credit. |
| Panels L and M | Capital gains and chargeable assets Pages 30 to 32. Disposals made in 2025 and assets acquired. |
| Panel N | Capital acquisitions Page 33. Gifts and inheritances received. |
| Panel P | Self-assessment Pages 34 and 35. Your own calculation of income tax, PRSI, USC and CGT if you file after 31 August 2026. |
| Page 36 | Bank details and Expression of Doubt Bank account for refunds, and details if you have a genuine doubt about how tax law applies to an item. |
Common mistakes to avoid
- Posting a paper Form 11 when you are a mandatory e-filer. The form says you must file through ROS.
- Using the 2025 form for another year. It is only for the 2025 tax year.
- Filing after 31 August 2026 without completing the self-assessment panel yourself.
- Not paying the balance of tax by the due date. The filing and payment deadline is the same day.
- Leaving out non-PAYE income from a spouse or civil partner who is jointly assessed.
- Not signing the declaration on page 1.
- Missing the deadline. A late return adds a 5% or 10% surcharge.
Questions about Form 11
Who has to file a Form 11?
A chargeable person for self-assessment. The form lists PAYE taxpayers with 30,000 euro or more gross non-PAYE income or 5,000 euro or more net non-PAYE income, and proprietary directors, among others.
When is Form 11 for 2025 due?
31 October 2026 on paper. Revenue says paying and filing on ROS extends this to 18 November 2026.
Can I still file Form 11 on paper?
Yes, unless you are a mandatory e-filer. Revenue publishes the paper form, and you can also order forms through its Forms and Leaflets Service.
Will Revenue calculate my tax?
The form says that if you submit it by 31 August 2026, Revenue will calculate the self-assessment for you.
What is the difference between Form 11 and Form 12?
Form 11 is for self-assessed individuals such as the self-employed. Form 12 is for PAYE taxpayers who are not chargeable persons.
Is there a shorter version?
Revenue also publishes Form 11S, a shorter return, with its own helpsheet on the same page.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Revenue Commissioners or any government agency. This page is general information, not legal or tax advice.