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A guide to self-assessment

  1. Overview
  2. Who should register for Income Tax self-assessment?
  3. What is preliminary tax?
  4. Pay and file system - how does it work?
  5. What forms do you need to complete?
  6. How do you know what to pay?
  7. Do you need to pay 'Pay Related Social Insurance (PRSI)'?
  8. High Income Earner Restriction (HIER)

How do you know what to pay?

Income Tax

When you complete your Income Tax return using Revenue Online Service (ROS), the tax you must pay will be calculated and shown to you. This calculation will form the basis of your self-assessment.

You may submit your Income Tax return on a paper Income Tax Return (Form 11). If you do, Revenue will send you a notice of assessment. The notice of assessment will show the amount of tax you must pay.

Capital Gains Tax (CGT)

You must work out the amount of CGT you owe. Please see How to calculate CGT to help you do this.

Next: Do you need to pay 'Pay Related Social Insurance (PRSI)'?

Published: 28 February 2024 Print this page

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