Revenue eBrief No. 125/25
25 June 2025
Real Estate Investment Trusts (REITs) January 2026 filing and updated REIT Forms
A new version of Form REIT 3 is now available
REITs with accounting periods ending between 1 January 2025 and 31 December 2025 are required to file the updated Form REIT 3 on or before 28 February 2026, as provided by section 705M Taxes Consolidation Act 1997.
New versions of the Form REIT 1, Form REIT 2, and Form REIT 2A are now available.
REITs are required to submit, as appropriate, the updated Form REIT 1, Form REIT 2 or Form REIT 2A as provided by section 705E Taxes Consolidation Act 1997.
All forms can be found on the Revenue website in the Related Forms panel.
The updates relate to minor clarifications to wording and formatting.