Self-Assessment Helper (Ireland)
Form 11 vs Form 12. Preliminary tax 90 percent of current or 100 percent prior. ROS deadlines. Earned Income Credit for self-employed.
Region: Ireland (en-IE). Currency: EUR. Rules: Revenue 2026.
For the PAYE worker whose taxes stopped being simple
Fiona is a financial analyst in Dublin. Her employment income was always handled invisibly by payroll — then she started letting an apartment in Drogheda, and suddenly October means returns, preliminary tax and a stack of unfamiliar acronyms. The Self-Assessment Helper is aimed at people in that position, and at sole traders wanting a sense of the year's liability before their accountant confirms it. Enter each income stream — employment, self-employment, rental, dividend and other — plus allowable expenses, pension contributions and marital status, and it estimates total income, income tax, USC, PRSI and the balance due or refundable for the tax year you select.
How the estimate is assembled
All income sources are aggregated before the 2026 structure is applied: 20% income tax up to your cut-off point (€44,000 single, €53,000 married one income) and 40% above it, USC through the 0.5%, 2%, 3% and 8% bands, and PRSI on top. Allowable expenses reduce taxable self-employment and rental profit, and pension contributions attract relief at your marginal rate within the age-related limits. Any PAYE already deducted by your employer through the year is effectively a credit against the total — which is why a second income of even a few thousand euro can produce a balance owing despite a lifetime of never owing Revenue a cent.
Dates that outrank everything else
- 31 October: file the return for last year, pay the balance for last year, and pay preliminary tax for the current year — all on the same day.
- ROS extension: filing and paying online usually earns a deadline extension into November, confirmed annually by Revenue.
- Preliminary tax floor: lowest of 90% of the current year, 100% of the prior year, or 105% of the pre-preceding year by direct debit.
- Interest: late payment accrues interest daily, so an imperfect on-time estimate beats a perfect late one.
Frequently asked questions
Do I file Form 11 or Form 12?
Form 11 is the full self-assessment return for chargeable persons — the self-employed and those with significant non-PAYE income. Form 12 is the shorter return for PAYE employees whose additional income is modest. If self-employment or rental income is your main story, expect Form 11 through ROS; if you are an employee declaring a small side income, Form 12 through myAccount usually suffices. Revenue’s registration rules make the final call.
How is preliminary tax calculated?
Preliminary tax is your upfront payment of income tax, PRSI and USC for the current year, due by 31 October. To avoid interest it must be at least the lowest of: 90% of the current year’s final liability, 100% of the previous year’s liability, or 105% of the pre-preceding year’s (available only when paying by direct debit and that year’s liability was not nil). Most filers use the 100%-of-last-year rule because it is a known number.
Which credit do I get: Employee Credit or Earned Income Credit?
Self-employed profit attracts the Earned Income Credit and employment income attracts the Employee (PAYE) Credit — both worth up to €2,000 in 2026. If you have both kinds of income the combined credits are capped, so you cannot simply stack €4,000 of the two work credits on top of each other for the same income.
What are the filing deadlines?
Paper filers must file and pay by 31 October following the tax year. Filing and paying through ROS usually attracts an extension into November, announced by Revenue each year. Missing the deadline brings surcharges on top of interest, so the date, not the estimate, is the hard constraint.
Start with the PAYE side of the return
Your employment figures feed straight into the return, so make sure they are right before you file. The Irish payslip checker verifies the PAYE, USC and PRSI numbers you will be transcribing.
Verify my employment figures