Preliminary Tax 2026

[JamesBM]

Last minute question! My advisor has told me that to meet my obligation for 2026 it is sufficient to pay the amount that was outstanding for the 2025 year when I paid prelim tax last November. Taking an example assume the total tax/USC/PRSI was €20k and between PAYE and DWT etc. I had paid/had credits of €15k. My remaining liability was €5k for 2025 (which I have paid by combo of prelim last year and balancing payment this year). I can now meet my 2026 prelim tax paying this amount even if my balancing amount this year is in reality much greater. Is this correct? This point always confuses me.

 

[jpd]

Yes - you can pay preliminary tax for 2026 equal to the tax due for 2025

Or, an amount which will be at least 90% of the 2026 tax due

 

[ClubMan]

Yes - you can pay preliminary tax for 2026 equal to the tax due for 2025

Or, an amount which will be at least 90% of the 2026 tax due

Can I piggyback on this thread to ask, how does preliminary tax work if one has a mix of PAYE and non-PAYE income? So the former is taxed at source but the latter is received gross.

 

[Robovac rider]

Your PAYE income is prepopulated into form 11. This includes the Income tax and USC deducted from this income. There should not be any extra taxes due on this income. You might be due a refund if you claim medical fees, AVCs etc.

Then you submit details about your non PAYE income. Form 11 then calculates whether extra tax is due or whether you are due a tax refund. PRSI due is also calculated.

If extra tax is due this sets the amount of preliminary tax for the next tax year, as explained in post #2.

You can pay this when you submit your form 11, or you can delay your preliminary tax payment up to the extended date for online tax returns the following November.