Preliminary Tax

Calculate your preliminary tax due for 2026, payable by 31 October (or mid-November via ROS).

Prior Year Tax Liability (2025)

Estimated Current Year Liability (2026)

Your Results

Minimum Preliminary Tax Due

Due by 31 October 2026 (mid-November via ROS)

Method	Amount
100% of prior year (2025)	--
90% of current year (2026)	--
Minimum due (lower of the two)	--

Tip: You can pay either 100% of last year's liability or 90% of this year's estimated liability. Revenue accepts whichever method you choose, as long as you meet the minimum.

Need to file your return?

Our tax return filing service gives you a full Form 11 computation with ROS box-by-box guidance.

File My Return - From EUR 199

This calculator uses 2026 tax year rates verified against Revenue.ie. It provides estimates for general planning purposes. Individual circumstances may vary. For a personalised analysis, consider our paid reports.

How Preliminary Tax Works

If you are self-assessed (self-employed, a landlord, or have significant non-PAYE income), you must pay preliminary tax for the current year at the same time as filing your prior year return. This is an advance payment towards your current year liability.

Two Calculation Methods

100% of prior year: pay the same amount you owed last year. This is the safe option, as no interest can be charged even if your income rises.
90% of current year: estimate your current year liability and pay 90%. Useful if income is falling, but risky if you underestimate.

Worked Example

Last year's total tax liability: EUR 12,000. This year's estimated liability: EUR 14,000.

Option 1: pay EUR 12,000 (100% prior year). Option 2: pay EUR 12,600 (90% of EUR 14,000).

Option 1 is safer. If your actual liability turns out to be EUR 16,000, you still owe no interest because you paid 100% of prior year.

Need your full return done?

Full Form 11 tax computation with every income source, all credits and reliefs, and ROS-ready data. Standard EUR 199, Complex EUR 299.

File My Return

Note: Preliminary tax is due by 31 October (paper) or mid-November (ROS online). Late payment attracts interest at 0.0219% per day.