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Form 11 or Form 12: which Irish tax return do you file?
A PAYE worker with €9,000 of rent and €5,000 of expenses (€4,000 taxable) files a Form 12, not a Form 11: Revenue’s Form 11 tests are taxable non-PAYE income of more than €5,000, gross non-PAYE income of more than €30,000, or controlling more than 15% of a company. Form 11 is due by 31 October (18 November 2026 for 2025 returns filed and paid on ROS).
After expenses, capital allowances and losses. Both spouses together if jointly assessed.
Before expenses. Not social welfare or maintenance.
You file
- Your non-PAYE income is €5,000 or less after expenses (and €30,000 or less gross), so you declare it on a Form 12.
In myAccount: Review your tax for the previous 4 years, pick the year, request the Statement of Liability, complete your Income Tax Return and add it under Non-PAYE income. Revenue usually codes the tax into your PAYE credits.
You are exactly at a limit, where Revenue’s pages differ: check with Revenue.
This shows what the published rules give for the figures you enter. It is general information, not advice, and it cannot see your records. Revenue decides whether you are a chargeable person.
What people get wrong
- Using the gross figure for the €5,000 test. The €5,000 is after expenses; the €30,000 test is gross.
- Thinking a loss means no return. A trade with no profit cannot be taxed through PAYE, so it still needs a Form 11.
- Missing the ROS condition. The November date applies only if you both file and pay on ROS.
Frequently asked questions
Do I file a Form 11 or a Form 12?
Form 11 if your taxable non-PAYE income is more than €5,000 a year, your gross non-PAYE income is more than €30,000, or you control more than 15% of a company’s shares. Otherwise, if your main income is PAYE, Form 12. Example: €9,000 of rent with €5,000 of expenses (€4,000 taxable) is a Form 12.
When is the Form 11 deadline?
For 2025 returns, 31 October 2026, or 18 November 2026 if you both pay and file through ROS. Late returns pay a surcharge of 5% if filed within two months, otherwise 10%.
Do PAYE workers have to file a tax return?
Not if PAYE is your only income: you are not a chargeable person. But filing a Form 12 (in myAccount) is how you claim refunds and credits you missed, and Revenue can ask you to file.
What counts as non-PAYE income?
Rental income, self-employed or side income, foreign income, investment income not taxed at source. Department of Social Protection payments and enforceable maintenance are not counted for the €5,000 and €30,000 tests.
Related
- Irish tax back checker: credits you can still claim on a Form 12, back to 2022.
- Landlord tax calculator · Rent-a-room relief calculator
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Cite or link to this calculator
DecisionsCalc (2026). Form 11 or Form 12? Which Irish Tax Return Do I File (€5,000 and €30,000 Tests). https://decisionscalc.com/tools/ireland-form-11-or-form-12/
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