Article
Everything you need to know about filing a tax return in Ireland
Self-employed? Need to file a tax return? You’ve probably got questions … but we’ve got answers (in plain English!).
By Tadhg Moriarty 9 min read
Tax Returns
To help you on your tax return journey we have put together this useful, jargon free, article that includes the top questions people ask us each year.
Article Contents:
- Who needs to file a tax return in Ireland
- When is the deadline for filing a tax return?
- How do I file a tax return?
- What do I need for filing my tax return?
- What expenses can I claim in my tax return?
- Are there ways to save money on my tax return?
- How do I pay my tax bill?
- Do I need to pay preliminary tax?
- What do I do if I cannot pay my tax bill?
- What happens if I file my tax return late?
- Can an accountant file a tax return?
- If I make a mistake on a tax return can I fix it?
1. Who needs to file a tax return in Ireland?
- You are self-employed, work freelance or as a contractor
- You are a landlord or make money as an AirBnB host
- You are an influencer or make money online
- You are a “proprietary director”. A proprietary director is a director of a company who can control, either directly or indirectly, more than 15% of the ordinary share capital of the company.
- You own shares and if you earn income from these shares then you may need to file a return.
- You have sold an asset, e.g., your business or part of your business
- You have inherited money
- You make some extra cash doing nixers
2. When is the deadline for filing a tax return?
3. How do I file a tax return?
- Receipts & Invoices
- Bank Statements
- Copy of VAT returns
- Details of wages paid to any employees
- Debtors & Creditors List
- Cheque Book Stubs & Lodgement Slips
- Statements in respect of Loans, HP & Leases
- List of assets used in the business
- Stock and/or Work in-Progress Figures
5. What expenses can I claim in my tax return?
Here are some expenses that you can claim but this is list is not exhaustive:
- Any goods that you buy for resale
- Employees' pay
- Rent and utility bills for your business premises
- Running costs for vehicles or machines that you use in your business
- Lease payments for vehicles or machines that you use in your business
- Accountancy fees
- Interest payments for money you borrowed to finance the running of your business
- Certain pre-trading expenses such as the cost of preparing business plans
- Advertising expenses
- Legal fees related to running the business.
What expenses cannot be claimed in your tax return:
Here are some expenses that cannot be claimed in your Tax Return. Again this is not a full list, and you should consult with your accountant on what cannot be claimed.
- Personal mileage expenses
- Food expenses – in the case of an employee on a business trip whereby they incur food costs, an allowance may be given to cover these costs
- Clothing costs (except protective clothing)
- Accommodation – hotel accommodation incurred on a business trip is an allowable deduction
- Client entertainment
- Capital expenditure – e.g. purchase of equipment. You may be able to claim capital allowances on this expenditure. Capital allowance allow for a write off of expenditure over a certain number of years.
Expenses that are for both business and private use:
One other point to note here is where you happen to use your personal account (by accident) to pay for a business expense. Once you have a receipt to support the payment, you should be able to claim a deduction.
8. Do I need to pay preliminary tax?
In short, preliminary tax is an estimate of the tax you will owe on next year’s tax return.
In order to fulfil your preliminary tax obligations for 2025, a payment should be made along with the filing of your 2024 tax return, when paying and filing your 2024 income tax return online on ROS.
You have three options when deciding what level of preliminary tax that you are obliged to pay:
- 100% of your 2024 tax charge.
- 90% of your 2025 tax charge (this will need to be an estimate at the time of filing the return).
- 105% of your final tax charge for the pre-preceding tax year (2023). This option is only available where preliminary tax is paid by monthly direct debit.
If you fail to pay preliminary tax, or underpay the preliminary tax, Revenue may charge interest on this late payment. This interest is calculated at 0.0219% per day (circa 8% per annum).
In the past Revenue were slow to apply interest to underpaid preliminary tax, especially where the amounts involved were quite low. However, we have noticed in recent times that there has been a marked increase of Revenue enforcing these powers and applying the interest charges.
9. What do I do if I cannot pay my tax bill?
10. What happens if I file my tax return late?
- You will likely be charged interest at a rate of 0.0219% per day and each day that the return remains outstanding.
- There is a 5% late filing surcharge, if you file within two months of the 31 October deadline. This then doubles to 10% if you do not file within 2 months of the deadline i.e. by 31 December.
- Filing late can increase the likelihood that you will be chosen to be audited by Revenue
- You could lose your entitlement to government grants and subsidies as businesses may need to hold a valid tax clearance certificate to qualify for these schemes.
11. Can an accountant file a tax return?
Yes, you can also choose to have an accountant file your tax return and many people do decide this for peace of mind that everything is done correctly.
Some people use online services to file their return as this may feel convenient, however at TaxAssist Accountants we feel it’s important to have a relationship with a real person. In-person meetings at our offices or online video call with one of our accountants allows for real-time conversations, where you can ask questions, explain your situation clearly, and get immediate feedback. There’s something reassuring about sitting down with a real person who knows the tax system and is genuinely invested in helping you get it right.
Read our article with more reasons to have an accountant file your tax return here
12. If I make a mistake on a tax return can I fix it?
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Frequently Asked Questions
The form you fill in to file a self-assessment tax return in Ireland is called a Form 11. People use the terms tax return and Form 11 interchangeably.
It is definitely not too early to file your 2024 tax return! The deadline for filing your 2024 Form 11 is not until 13 November 2025. However, you can file your tax return for the previous year from January of the new year.
You are liable for tax from the day you start trading, however the way the self-assessment system works means you do not need to file your tax return and pay your tax until October of the year after you start trading.
So, if you started trading in 2025 you make your first return in October 2026.
First published 28 Sep 2023 | Last updated 23 Apr 2025
This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.
Tadhg Moriarty
Tadhg Moriarty is a highly skilled Chartered Accountant, Chartered Tax Consultant and Chartered Tax Advisor with over 15 years of experience. Tadhg has worked with private clients and family run enterprises and has a deep understanding of the unique challenges faced by these businesses. He is committed to helping his clients optimise their tax positions and improve their financial performance.
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