Self-employed people who file and pay online have exactly two weeks left: the extended Revenue Online Service deadline for the 2025 Form 11, the balance of 2025 tax and preliminary tax for 2026 is Wednesday 18 November 2026, according to Chartered Accountants Ireland. The extension applies only if both the return and the payment go through ROS; anyone who does only one of the two online was due on 31 October.

What is due on 18 November

The 18 November date covers three payments and filings in one go: the 2025 income tax return, any balance of income tax owed for 2025 and the preliminary tax payment for 2026, Chartered Accountants Ireland says. Beneficiaries of gifts or inheritances with a valuation date in the year to 31 August 2026 also get 18 November for their Capital Acquisitions Tax return and payment, again only if both are done via ROS.

Revenue has set out the extension in eBrief 034/26. Court liquidation petitions by Revenue were 45 of the 107 court liquidations in the first nine months of 2026, PwC reported on 2 October, so late payers should talk to an accountant rather than ignore a demand.

Budget 2027: the business measures and when they start

Capital gains tax fell from 33% to 31% for disposals after 7 October 2026, excluding development land, the Irish Times reported in its guide to when Budget 2027 changes take effect. The national minimum wage rises 79 cent to €14.94 an hour on 1 January 2027, and the entry point to the 40% income tax band rises from €44,000 to €46,500 for a single person from January 2027.

Personal, PAYE and earned income credits each rise by €125 from January 2027. The weekly earnings threshold at which the higher employer PRSI rate applies moves from €552 to €600, according to accountancy firm Azets and CIPD Ireland. Rent-a-room relief rises to €16,000 tax-free from January and now covers newly installed detached auxiliary dwellings, such as garden rooms, per the Irish Times.

A new personal investment account launches on 1 July 2027 with a €12,000 annual contribution limit, tax-free growth up to €50,000 and a flat 1% annual charge on holdings above that, Azets says. The firm also notes the accelerated wear-and-tear allowance is extended to 31 December 2029 and a €150m multi-year AI and digital upskilling fund is drawn from the National Training Fund over three years, per CIPD.

Employment Permits portal still offline

The Employment Permits Online System has been offline since the Department of Enterprise, Tourism and Employment found "suspicious unauthorised activity" and a security vulnerability, in a notice dated 29 October. An update on 2 November said the portal would not return on 3 November as planned and gave no new date.

Names, email addresses and account roles may have been exposed; preliminary findings say more sensitive data was not affected, and the Data Protection Commission has been notified. Applications lodged before the outage are still being processed, flexibility applies to the 28-day submission window, renewals and Labour Market Needs Test adverts, and the Department warns employers to expect phishing attempts and says it will never ask for personal data by email or text.

Insurance: a cap on minor-injury awards

Enterprise Minister Peter Burke has asked the Attorney General for advice on a maximum award for minor injuries, which would apply to both Injuries Resolution Board and court awards, RTÉ reported on 4 November. The average IRB award for minor injuries is €9,693, and fewer than 40% of IRB awards are accepted, with the rest going to court where most insurers settle.

Burke pointed to England and Wales, where a 2018 cap means the highest award for whiplash and soft-tissue injuries lasting 18–24 months is now £4,975. No timeline for legislation was given. Liability premiums are a fixed cost for every trade and service business.

Insolvencies: construction trades up, hospitality down

PwC Ireland's Q3 2026 restructuring update, published 2 October, recorded 204 corporate insolvencies in the quarter and 648 in the first nine months of 2026, against 633 in the same period of 2025. That is about 27 per 10,000 businesses, well below the 21-year average of 49, and PwC forecasts nearly 900 for the full year.

Retail accounted for 142 insolvencies year to date, up 25%, and construction 91, up 26%, including 27 in trades. Hospitality insolvencies fell 23% to 85. PwC business recovery partner Ken Tyrrell said cost pressures were "not translating into any noticeable increase in insolvency rates".

What it means for you

If you are self-employed and have not filed, get your 2025 figures to an accountant this week: the 18 November deadline needs both the return and the payment to go through ROS, and a bookkeeper can reconcile a year of invoices faster than you can. If you hire staff on employment permits, keep copies of any application made before 29 October and treat any email about your permit account with suspicion.

Customers hiring a tradesperson or cleaner should ask for proof of public liability insurance; the premium debate above is about costs, not cover. Accountants, bookkeepers and tax advisers near you are listed on Locufy.

For providers: price 2027 quotes with the €14.94 minimum wage and the €600 PRSI threshold in mind, tell clients that CGT on a business asset sale is now 31%, and note that Thursday 12 November is a 24-hour public sector strike day, per RTÉ, so public-body appointments that week may slip.

Key dates

• 18 November 2026: ROS pay-and-file deadline (Form 11 for 2025, preliminary tax 2026, CAT)
• 12 November 2026: 24-hour public sector strike
• 1 January 2027: minimum wage €14.94; 40% band at €46,500; credits up €125; rent-a-room relief €16,000
• 1 July 2027: new personal investment account opens (€12,000 a year)
• 31 December 2029: accelerated wear-and-tear allowance due to end
• From 7 October 2026: CGT at 31% on disposals

Sources

• Chartered Accountants Ireland — 2026 ROS pay and file extension date announced
• Irish Times — When Budget changes kick in and how to claim them
• Azets — Budget 2027: Irish business summary and tax impact
• CIPD Ireland — Budget 2027: €150 million for skills
• Department of Enterprise, Tourism and Employment — Employment Permits Portal personal data security incident
• RTÉ — Minister seeks cap on minor injury compensation
• PwC Ireland — Restructuring update Q3 2026
• RTÉ — Pay talks continue as unions confirm 12 November strike

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