Second income / Form 12: do I need to file?

Free guide · Budget 2027 rates · checked 10 Oct 2026 · Sources: Revenue · Estimate only, not financial or tax advice

Based on published Irish tax bands; not advice. Estimate based on published Revenue and DSP rates for the selected year. Covers employees, sole traders and common credits. Estimate only, not financial or tax advice. Check complex cases with Revenue.

If you are a PAYE worker with any extra income, you must tell Revenue. You are a chargeable person and must file a Form 11 if your net assessable non-PAYE income is €5,000 or more, or if your total gross non-PAYE income is €30,000 or more. If your non-PAYE income is under those limits, you can usually declare it on a Form 12 through myAccount.

Who needs to file a Form 12?

The Form 12 is the Income Tax Return for PAYE workers, pensioners and non-proprietary directors. "PAYE" means your employer takes tax out of your pay.

You complete one when you want to:

  • declare extra income,
  • claim extra tax credits, reliefs or expenses,
  • get a refund of tax or USC you overpaid, or
  • get a Statement of Liability (Revenue's end-of-year summary of your tax).

The €5,000 rule: Form 12 or Form 11?

"Non-PAYE income" means income that has no tax taken off at source by an employer. Examples: rent, side work, foreign income, some dividends.

Form 12 is usually enough if your non-PAYE income is:

  • under €5,000 net (after expenses, losses, capital allowances and other reliefs), and
  • under €30,000 gross (before expenses), and
  • "coded in" or fully taxed at source.

"Coded in" means Revenue reduces your tax credits and rate band so the tax on your extra income comes out of your salary.

You are a chargeable person and must file a Form 11 if your net assessable non-PAYE income is €5,000 or more, or if your total gross non-PAYE income is €30,000 or more.

You also file a Form 11 if you are a proprietary director (you control the company), or if you get income from childcare services.

A "chargeable person" is someone who must self-assess: you work out and pay your own tax, usually online through ROS (Revenue Online Service).

Common cases

Renting out property.

Net rental income under €5,000: declare it through your Income Tax Return in myAccount. Over €5,000: register for self-assessment and file a Form 11.

Renting a room in your home.

Rent-a-Room Relief can make this income tax-free if it is €14,000 or less a year (check yours). Go over and the whole amount is taxed, not just the excess. You still declare it, in the Rent-a-Room section of your return.

Airbnb.

Net profit under €5,000 can go on your Form 12 under Non-PAYE income → Other income → Trading profit. Over €5,000, register and file a Form 11.

Side gigs and "nixers".

Revenue says nixers are after-hours or part-time work, like consulting, grinds or selling at a market. This income is taxable. Tax is on your profit, not your total takings. Selling your own unwanted items is unlikely to count as a trade. Online platforms now report seller details to Revenue each year.

Shares.

  • Dividends go on your return.
  • Profit on selling shares is Capital Gains Tax (CGT), a separate tax with its own dates.
  • For shares sold from 1 January to 30 November, pay CGT by 15 December that year. For shares sold in December, pay by 31 January.
  • File your CGT return by 31 October of the next year, even if no tax is due.
  • PAYE workers report CGT on the paper Form 12, or on Form CG1. You can't report CGT on the online Form 12.
  • If you profited from share options or share incentives, Revenue lists this as a reason to register for self-assessment.

How to file a Form 12 in myAccount

For a past year:

  1. Sign in to myAccount.
  2. Under "PAYE Services", click "Review your tax for the previous 4 years".
  3. Pick the year and request a Statement of Liability.
  4. Click "Complete your Income Tax Return".
  5. In "Non-PAYE income", add the income and the details.
  6. Click "Next", then "Sign and submit".

Your Statement of Liability usually arrives in about five working days.

For this year (2026):

Go to "PAYE Services" → "Manage your tax for the current year" to declare extra income as it comes in. Revenue can then code it into your tax credits. Some income types can't be added there. For those, Revenue says to use myEnquiries.

Deadlines

  • Form 12 for 2025: by 31 October 2026.
  • Form 11 for 2025: by 31 October 2026. If you pay and file through ROS, the deadline is 18 November 2026. Preliminary tax for 2026 is due at the same time.
  • Refunds and extra credits: you have four years from the end of a tax year. So 2022 returns must be in by 31 December 2026.

FAQs

My rental profit is €6,000. Can I use Form 12?

No. Over €5,000 net, you must register for self-assessment and file a Form 11 through ROS.

I sold some old clothes online. Is that income?

Selling personal items you no longer need is unlikely to be a trade. Revenue's example: a €500 bag sold for €400 made no profit, so there was nothing to declare.

I sold shares at a profit. Is Form 12 enough?

You can report the gain on the paper Form 12 or Form CG1, not the online Form 12. Pay the CGT by the payment dates above.

Related pages

Based on published Irish tax bands; not advice. Estimate based on published Revenue and DSP rates for the selected year. Covers employees, sole traders and common credits. Estimate only, not financial or tax advice. Check complex cases with Revenue.

Sources (checked Sun 4 Oct 2026)