Form 11, CGT and pensions: 2026’s Irish year-end accounting deadlines are here.

Don’t lose out: check your finances and get advice in September/early October to avoid losing out on tax deductions.

It may feel like summer has just ended in Ireland, but Q4 is starting on October 1st and EOFY (End of Financial Year) deadlines are coming up fast.

The last quarter of the year is the busiest time of year for many of those who are self-employed and for many businesses in Ireland, and for Irish accountants too. So don’t put things off: get your financial affairs in order ahead of time so you avoid last minute panics and late compliance costs. 

Income Tax – Form 11 – for 2025 is due

It’s time to submit self-assessment tax returns for the year 2025 (Form 11). Late filing may result in a penalty surcharge, added interest, and public listing by Revenue. Gather your income tax information now and send it to your accountant as soon as possible.

• ROS Pay and File deadline for Income Tax Returns (Form 11) is 18th Nov 2026 (requires both filing the return and paying the liability)
• Paper applications must be lodged by October 31st.
• You may be required to pay Preliminary Tax for the 2026 tax year alongside your 2025 balancing payment. Ensure you have sufficient cash allocated or speak with your accountant to review your options.

Form 11 – what information to collect

As well as income from all sources, useful information to have prepared includes:

• details of capital gains and losses;
• medical and dental expenses;
• rental expenses (if claiming the rent tax credit);
• remote working expenses (if claiming remote working tax relief);
• mortgage interest details on principal private residence (if claiming the mortgage interest tax credit);
• and details of any pension contributions.

What you need to claim all allowable business expenses

Gather this list to reduce your tax liability. Common allowable expenses include:

• Rent and commercial rates
• Light, heat and energy
• Motor, van and business travel expenses
• Repair and maintenance of plant and equipment
• Insurance costs
• Accountancy and consultancy fees
• Advertising and marketing
• Business loans and interest on loans
• Asset purchase

Getting these together and checked early will ensure you have the correct documentation and have applied for any and all deductions available while running your business.

Talk to your accountant now if you need to query something – because if you leave it too late, you will probably miss out.  

Other 2026 financial deadlines include:

Small Gift Exemption & Capital Gains Tax (CGT)

• Small Gift Exemption: You can make a tax-free gift of up to €3,000 per person each year, completely free of Capital Acquisitions Tax (CAT). This annual gifting exemption closes on 31 December.
• CGT deadlines: Where it applies, the dates you pay and file CGT are based on the date you sold, gifted or transferred an asset.
  • Assets sold/transferred between 1 January 2026 and 30 November 2026: Pay CGT by 15 December of the same year.
  • Assets sold/transferred in December 2026: Pay CGT by 31 January 2027.
  • File a tax return for CGT by 31 October of the following year. So returns covering 2025 capital disposals will be due on 31 October 2026 (or 18 November 2026 on ROS).

Pension planning

Company owners and employees alike should check in on their pension options and obligations well before the year end deadline of 31st Dec 2026. You can often reduce your tax by making contributions to your pension scheme.

• Backdating relief: You may pay a once-off, or special, contribution after the end of a tax year but time is limited: Payment must be made and the return submitted on or before the Pay and File deadline (18 November 2026 if using ROS).

Talk to your accountant now to maximise any savings and minimise stress.

• Avoid penalties and interest on late payments.
• For companies, missing the Annual Return deadline with the CRO results in the automatic loss of audit exemption for the current year and the following two financial years.
• Early preparation gives your accountant time to identify and claim all eligible deductions, capital allowances and tax credits, ensuring you don’t overpay tax.