Income Tax Deadline 2025 FAQ

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The income tax return filing deadline is Friday 31 October 2025.

Taxpayers can avail of an extension to this deadline and file by Wednesday 19 November 2025 if they both file their tax return and make the appropriate payment through ROS for:

1. Income Tax balance due for 2024, and
2. Preliminary Income Tax due for 2025

The responsibility is on the individual taxpayer to arrange for their tax return to be filed and tax liability to be paid on time.

Don’t leave it too late – gathering your documents can take time, so act now to avoid missing the deadline and incurring penalties!

Get in touch with OSK's Tax Team today with any queries. Income Tax obligations aren’t just about ticking boxes – they are about protecting your wealth, maximising your income, and planning your future with confidence.

We advise seeking guidance from OSK when preparing your return to ensure that the correct tax liabilities are calculated.

How long do you need to keep books and records?

It’s important to note that you are obliged to keep records relating to the return for a period of 6 years after the period to which the information relates. For example, 2019 Income Tax details must be kept until at least 31st December 2025, and 2024 Income Tax details must be kept until at least 31st December 2030.

What reliefs could be available against your Income Tax liability?

There are several deductions and reliefs that may be available to claim against your Income Tax liability. These include, but are not limited to, the following:

• Medical expenses – Tax relief at the standard rate of 20% is available for qualifying medical expenses incurred in 2024.
• Rental income relief – Maximum tax credit of €600. Available to be claimed in the 2024 tax return where certain conditions are met
• Retrofitting expenditure – Deduction for qualifying retrofitting expenditure on residential rental properties located in Ireland.
• Age tax credit – A tax credit of €245 (€490 for jointly assessed couples) is available where a taxpayer, or their spouse/civil partner, is at least 65 years of age during the year of assessment.
• Tuition fees – Tax relief at the standard rate at 20% is available for certain third-level tuition fees paid to approved colleges.

What happens if you miss the deadline?

If your tax return and tax payment are not submitted by the deadline, you may be charged interest for each day your tax liability overdue, along with a surcharge.

1. Where your 2024 return is submitted after 31 October 2025 but before 31 December 2025, the surcharge will be calculated as the lesser of a 5% surcharge of the tax due or €12,695.
2. Where your 2024 return is submitted after 31 December 2025 the surcharge will be calculated as the lesser of 10% of the tax due or €63,485.

The surcharge is calculated on the full tax payable for the year and does not take account of any payments on account.

For proprietary directors, the surcharge is calculated before deduction of PAYE paid during the year which can prove quite costly!

What are the penalties if you don’t pay tax your liability?

Any underpayment of Income Tax will result in interest charges .

Interest is calculated at a rate of 0.0219% per day on the tax overdue and on any late filing surcharge that has been applied.

The amount of Preliminary Tax paid must be sufficient to meet your obligations and paid on time to avoid any interest, even if the payment amount is correct, late payment may still result in interest charges.

Contact OSK Tax today to get your tax return filed before the income tax deadline.

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