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At Crean Accountants we believe the final fortnight before the ROS extended Pay & File deadline is when good planning either pays off or runs out of road, so if you still have paperwork to gather, now is the time to move.

The extended ROS deadline for 2026 falls on Thursday 19 November, and it only applies if you file your income tax return and pay any amounts due through ROS. Miss that window and you fall back to the standard 31 October deadline, which has already passed, meaning interest and a surcharge could already be building. If you have not yet filed, treat this as urgent.

Who this affects

This deadline is not just for sole traders. It covers:

• Self-employed individuals and sole traders
• Company directors with a shareholding above 15 per cent
• Landlords and anyone with non-PAYE income such as rental profits, dividends or foreign income
• Partners in partnerships

If any of these apply to you or someone in your business, the checklist below is worth working through properly.

Two payments, not one

The ROS deadline actually covers two separate amounts, and it is easy to underestimate the total:

1. Balancing payment for 2025. This settles any shortfall between what you paid during 2025 and your actual tax liability once the year is finalised.
2. Preliminary tax for 2026. This is effectively a payment on account for the current tax year, based on either 90 per cent of your 2026 liability or 100 per cent of your 2025 liability, whichever suits your cash flow better.

Many business owners budget for one of these and are caught out by the other. Add both together before you decide what you can afford to pay by the deadline.

Your last-minute checklist

Work through this list in order:

• Confirm your ROS Pay & File eligibility. You must both file and pay through ROS to qualify for the extended date. Paying by cheque or filing on paper does not count.
• Gather your 2025 figures. Sales, expenses, rental income, dividends, and any benefit-in-kind details for directors.
• Check pension contributions. Contributions made before the deadline can still be backdated against your 2025 tax year, reducing the balancing payment. This is one of the few levers left to pull at this stage, so talk to us before you assume the door has closed.
• Review preliminary tax options. Decide whether the 90 per cent or 100 per cent rule gives you a lower, more manageable figure for 2026.
• Check for USC and PRSI exposure. These are calculated alongside income tax and often overlooked until the final return is prepared.
• Reconcile any Local Property Tax arrears. Outstanding LPT can block ROS filing or trigger a surcharge in its own right.
• Set aside funds, not just estimate them. If cash is tight, talk to your bank or to us about a phased payment plan rather than missing the date entirely.

Why the surcharge matters more than people think

A late return attracts a surcharge calculated as a percentage of the total tax due for the year, not just the unpaid balance. Filing even one day late after the deadline can trigger this, regardless of whether you eventually pay in full. On top of that, Revenue applies daily interest to unpaid tax. For a director or sole trader with a meaningful liability, this adds up quickly and is entirely avoidable with timely action.

If you are not going to make it

If you genuinely cannot file by 19 November, contact Revenue or your accountant before the deadline, not after. Early contact can sometimes soften the position, particularly if you can show the return is substantially prepared and payment is on the way. Silence is the worst option.

Looking beyond the deadline

Once this year’s filing is done, it is worth using the moment to look ahead. Preliminary tax for 2026 is really your first instalment on next year’s Budget changes, so reviewing your structure, your pension funding, and your expected profits now can make next November considerably less stressful.

If you want a second pair of eyes on your figures before you submit, or you simply want someone to confirm you have not missed a relief you are entitled to, get in touch with Crean Accountants on or david@creanaccountants.ie. You can also find more detail on our checklists and deadlines at creanaccountants.ie. A short conversation now could save a much larger bill later.

Disclaimer: This article is based on publicly available information and is intended for general guidance only. While every effort has
been made to ensure accuracy at the time of publication, details may change and errors may occur. This content does not constitute
financial, legal or professional advice. Readers should seek appropriate professional guidance before making decisions. Neither the
publisher nor the authors accept liability for any loss arising from reliance on this material.