Form 11 - Preliminary Tax

[DubhdaD]

Hi all,

I'm submitting on ROS for 2025. I work full-time but have had a small business for 23/25; closing operations in 25 as it didn't make any profit. 23/24 were no problem submitting (these were late but all got sorted with Revenue).

Now for 2025 I've input the amount and ticked the 'Refund' box.
Then I'm being asked about 'Income Tax' Preliminary; what should I enter there? Can I leave it as 0?
Below that then do I tick the box for 'Omit the Statement of Net Liabilities?'

 

[jpd]

Preliminary tax is due by mid-November 2026 for the tax owed for your 2026 income

You can use one of three methods to calculate how much preliminary tax is due for 2026.
If you underestimate the tax due, which you won't know till you finalise your 2026 return in 2027, you may become liable for late-payment interest

1. 90% of the 2026 tax that will be due - if you can properly estimate your 2026 tax before the due date of mid-November, then this is a good option - especially if your tax due differs from 2025 tax
2. 100% of the 2025 tax due
3. 105% of the 2024 tax - this option is only available if you pay by direct debit and the 2024 tax due was not zero

You can choose which option suits you best

What is preliminary tax?

This page utlines what preliminary tax is.

www.revenue.ie

If you normally pay PAYE, then the preliminary tax is only for the income outside the PAYE scheme

 

[Nutso]

If you are not operating in 2026, you can put zero for the income tax preliminary.

 

[DubhdaD]

Thanks for the help.