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Updated on 7 September 2022

Pay and file deadline for Self-employed’s Income tax (for the year 2021) is 31st October 2022.

If you file your tax return and pay tax online (through ROS – Revenue Online System), the deadline is extended till 16th November 2022.

You need to do both steps to get extended deadline (16th November), file (your return) and pay (Income tax).

What you need to do:

  1. File your Income tax return 2021,
  2. Pay Income tax balance due for 2021,
  3. Pay Preliminary tax for 2022 (the same amount as your income tax for 2021).

If you have any problems with ROS system, you can contact ROS Helpdesk at +353 1 738 3699, email roshelp@revenue.ie or through ROS -> MyEnquiries: Submit an enquiry selecting the headings: “Other than the above” -> “Revenue Online Service (ROS) Technical Support”.

Payments and Refunds

The Revenue will no longer issue cheques refunds of Income Tax for mandatory e-filers. If you are in a tax refund position, you will need to ensure that your bank account details are recorded in ROS refund section and are up to date. Please login to ROS and on the My Services page go to Manage Bank Accounts and select Manage EFT in the Refunds section.

How to edit bank details in ROS for tax refunds

You can make payment of your income/preliminary tax by ROS Debit Instructions (RDIs), Laser Card, Debit Card, Credit Card.

If you do not have an active ROS digital certificate and an Agent is submitting a return on your behalf, you can now make an online payment for Income Tax through myAccount. You can register for myAccount on the Revenue website.

If you need assistance with making payments on ROS, you can contact the Collector General’s Division on (01) 738 3663 or through ROS -> MyEnquiries: Submit an enquiry selecting the headings: “Other than the above” -> ” Revenue Online Service (ROS) Payments”.

I recommend you to pay and file your tax return before October 2022 deadline. The closer to the deadline the heavier traffic will be in ROS system and ROS might not work as you would expect. System can be slowly or in worst can be down and you wouldn’t be able to file and pay on time.

When you file your tax return form early, it will not result in Revenue seeking payment of tax early. You can pay your tax liability by 31. October.

Surcharge

If you file your Income tax return late, a surcharge will be added on to your tax due, as follows:
• if you missed the deadline of 31/10/2022 (or 16/11/2022 for ROS customers) and you file your tax return before 31st December 2022, there is extra penalty of 5% of the tax due (maximum of €12,695), for example if your final tax bill is €800, a surcharge of €40 (800 x 0.05) is added to the bill with total to pay €840.
• if you file your tax return after 31st December 2022, there is extra penalty of 10% of the tax due (maximum of €63,485), for example if your final tax bill is €800, a surcharge of €80 (800 x 0.10) is added to the bill with total to pay €880.

Revenue Calendar of key dates

Revenue Guide to Completing Pay and File Tax Returns

Manual to the Income tax return 2021 ROS Form 11

Source: www.Revenue.ie, Revenue eBrief No. 088/22