What Form 12 is
The Form 12 is a simplified annual income tax return for individuals whose primary income is PAYE but who also have other income to declare, such as rental, dividends, or modest self employment.
It is distinct from the Form 11, which is the full self assessment return for self employed individuals and those with substantial non PAYE income.
Who files Form 12
Form 12 is for a PAYE worker who is not a chargeable person. You are a chargeable person, and must file a Form 11 instead, if either of these is true:
- Your net non PAYE income, after losses, capital allowances and other reliefs, is €5,000 or more in the year
- Your total gross non PAYE income is €30,000 or more in the year
The two tests are alternatives, not a pair you have to fail together. Crossing either one makes you a chargeable person, with a Form 11 and preliminary tax to pay. Form 12 is available only where you are under both.
Common items declared on Form 12
- Rental income (modest landlord earnings)
- Foreign dividend income
- Deposit interest above DIRT threshold
- Casual or part time self employment
- Capital gains under the annual exemption
- Tuition fees relief, medical expenses, and other claims
Deadlines
Form 12 for the 2026 tax year is due by 31 October 2027 if filing on paper, or by mid November 2027 if filing through Revenue Online Service (ROS).
Most PAYE only filers actually use the simpler "Statement of Liability" via myAccount, which combines a return and assessment.
Worked example
Conor is a teacher earning €55,000 PAYE. He inherited a flat which he rents out for €15,000 gross, with €4,000 of expenses, leaving net rental profit of €11,000.
- Gross non PAYE income €15,000: under the €30,000 test
- Net non PAYE income €11,000: over the €5,000 test
Failing one test is enough. Conor is a chargeable person and must file a Form 11, not a Form 12, and pay preliminary tax for the current year alongside the balance for the year he is returning. Being under €30,000 gross does not rescue him, because the gross test is an alternative route into self assessment rather than a ceiling on the net one.
He declares €11,000 of rental profit on the Form 11. Tax at 40 percent = €4,400, plus USC and PRSI on the rental profit. Had his expenses been higher and the net profit come in under €5,000, he would have been under both tests and a Form 12 would have been the right return.
Penalties
Late filing penalties apply at 5 percent of liability if filed within two months of deadline, rising to 10 percent thereafter, capped.
How to file
- Online: Revenue myAccount or ROS
- Paper: download from Revenue.ie, sign, post
Online filing is faster, with assessments typically issued within days.
Educational notice
This article gives an overview. Tax returns can have nuances depending on your full income. Consult a qualified accountant if your situation is complex.