Updated 17 October 2026 · Applies to the 2025 tax year (filed in 2026)

Form 11 guide for sole traders: the 2025 return, due 18 November 2026

If you are self-employed in Ireland, Form 11 is the once-a-year return where you report last year's profit and pay what's due. This guide goes through it in the order ROS presents it, with a focus on the section that causes the most hesitation: Extracts From Accounts.

Who has to file a Form 11

You file Form 11 if you are a chargeable person for income tax. In practice that covers:

• Sole traders and freelancers, whether full-time or part-time.
• PAYE employees with side income where the non-PAYE income is more than €5,000 net, or more than €30,000 gross (Revenue's thresholds in its 2025 Pay and File guide). If it is under €5,000 net, you can usually declare it through myAccount instead of registering for self-assessment.
• Proprietary directors (more than 15% of the shares), and some landlords and investors (not covered here).

Deadlines for the 2025 return

The November date only applies if you both file and pay through ROS. Revenue confirmed the 2026 extended date in eBrief 034/26 and on its Filing your tax return page.

Before you start: what to have ready

• Your ROS login (digital certificate). If you've never used ROS, registration takes days because Revenue posts you a code, so start now.
• Your accounts for the period, meaning income and expenses totalled by category (see the line list below). A spreadsheet is fine; you don't need accounting software.
• A list of capital items you bought (laptop, tools, van) with dates and costs.
• Any PAYE income for the year (from your employment detail summary in myAccount), pension contributions, and your 2025 preliminary tax already paid.

Extracts From Accounts, line by line

On the 2025 form this is lines 124 to 168. You fill it in for every trade, unless lines 126 or 127 apply (accounts already submitted, or partnership income). Here's what usually goes where for a typical sole trader:

From accounts profit to taxable profit

Your accounts profit (line 157) is rarely exactly your taxable profit. Common adjustments:

• Depreciation is never deductible for tax. Add it back and claim capital allowances instead.
• Private use: if you put a whole phone bill or car cost through the accounts but part is personal, add back the personal share (lines 160 and 162 exist for this).
• Entertainment of clients is not deductible (line 161).

The adjusted figure goes to line 108(a) (adjusted net profit) and the assessable profit to line 109.

Capital allowances (wear and tear)

Equipment you'll use for years (computers, tools, machinery, vans) isn't expensed in one go. You claim wear and tear at 12.5% of cost per year over 8 years, entered under Machinery and Plant (line 114). A €1,600 laptop bought in 2025 gives €200 a year. Cars have extra restrictions, so check Revenue's guidance before claiming one.

Paying: the 2025 balance and 2026 preliminary tax

The return calculates your 2025 liability (income tax, USC and PRSI) and subtracts the preliminary tax you already paid for 2025. At the same time you pay preliminary tax for 2026, which is an advance on this year's bill. If this part catches you out, read how to calculate preliminary tax, and use the self-employed tax calculator to estimate the 2025 figure before ROS shows it.

Common Form 11 mistakes

1. Forgetting preliminary tax. First-time filers are often surprised by paying 2025 tax and a 2026 advance together.
2. Expensing equipment. Use capital allowances, not "Other Expenses".
3. Putting drawings in wages.
4. Claiming 100% of mixed-use costs like phone, car or home.
5. Leaving ROS registration too late to make the 18 November date.
6. Ignoring VAT thresholds. Registration is required once turnover exceeds or is likely to exceed €42,500 for services or €85,000 for goods.

FAQ

What is the Form 11 deadline in 2026?

For the 2025 tax year, the standard deadline is 31 October 2026. If you both file and pay through ROS, Revenue extends it to 18 November 2026. The same date covers your 2025 balance and your 2026 preliminary tax.

Do I need to file a Form 11 if I have a PAYE job and a side business?

Generally yes, if your net non-PAYE income is over €5,000 or your gross non-PAYE income is over €30,000, you are a chargeable person and file Form 11 on ROS. Below €5,000 net you can usually declare it through myAccount instead.

What is Extracts From Accounts on Form 11?

It is the panel (lines 124 to 168 on the 2025 form) where you summarise your trading accounts: turnover, purchases, expense categories, balance sheet items and adjustments from accounting profit to taxable profit. Revenue requires it for trading or professional income.

Can I claim the cost of a laptop as an expense on Form 11?

Not as a normal expense. Equipment that lasts is a capital item; you claim wear and tear (capital allowances) instead, usually 12.5% of the cost per year over 8 years, entered in the capital allowances section.

What is the difference between Form 11 and Form 11S?

Form 11S is a shorter paper return for people with simpler affairs. Most sole traders file the full Form 11 online through ROS, which is also required if you want the November ROS extension.

General information based on Revenue's published 2025 Form 11 and guidance, not tax advice. Check revenue.ie or ask an accountant about your own situation.