Ireland: Return filing and payment deadline extended for taxpayers using Revenue Online Service (ROS)

Deadline for income tax and capital acquisitions tax (CAT) is extended to November 19, 2025

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June 25, 2025

The Office of the Revenue Commissioners announced an extension of the return filing and payment deadline for income tax and capital acquisitions tax (CAT) for taxpayers using the Revenue Online Service (ROS).

The 2024 Form 11 ROS deadline is extended to November 19, 2025. Similarly, beneficiaries filing CAT returns for gifts/inheritances via ROS with a valuation date in the year ended August 31, 2025, also have until November 19, 2025, to file and pay.

Both the filing and payment must be completed through ROS for the extension to apply; otherwise, the deadline is October 31, 2025.  


For more information, contact a KPMG tax professional in Ireland:

Lorraine Mulligan | lorraine.mulligan@kpmg.ie

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