Preparing your 2025 Income Tax Return is not only about declaring income and calculating the tax due. It is also an opportunity to review the tax credits, deductions and reliefs that may be available based on your circumstances.

The Pay and File deadline for the 2025 Income Tax Return (Form 11) is 31 October 2026, with an extended deadline of 18 November 2026 for qualifying taxpayers who both pay and file through ROS.

Before submitting your return, here are five areas worth reviewing.

1. Pension Contributions

Qualifying personal pension contributions may be eligible for Income Tax relief, subject to Revenue’s rules and limits.

The percentage of earnings that can qualify for relief ranges from 15% for those under 30 to 40% for those aged 60 or over, depending on age. The maximum earnings taken into account when calculating relief is currently €115,000 per year.

For Form 11 filers, it is important to make sure qualifying pension contributions are entered in the appropriate section of the return and that any relief you are entitled to has been correctly reflected.

2. Health Expenses

Certain health expenses that have not been reimbursed by an insurer, the HSE or another source may qualify for Income Tax relief.

Relief is generally available at the standard 20% Income Tax rate. Qualifying nursing home expenses are treated differently and may receive relief at the individual’s marginal rate of Income Tax.

Reviewing medical expenses paid during 2025 can help ensure that eligible costs have been considered before your return is submitted.

3. Third-Level Tuition Fees

If you paid qualifying third-level tuition fees during the relevant period, Income Tax relief may be available.

The maximum qualifying amount is €7,000 per person, per course, per academic year. A disregard of €3,000 for full-time courses or €1,500 for part-time courses applies before the relief is calculated.

The course and college must meet Revenue’s qualifying conditions, and additional charges such as administration fees and student levies do not qualify.

You may also be able to claim where you paid qualifying tuition fees on behalf of another person.

4. Remote Working Relief

Remote Working Relief may be relevant for individuals who meet Revenue’s qualifying conditions and worked from home during 2025.

A portion of qualifying electricity, heating and broadband costs can be considered. The costs are first apportioned based on the number of qualifying days worked remotely, with 30% of the relevant costs attributed to remote working. Any qualifying payments received from an employer must also be taken into account.

The resulting relief is given at the individual’s highest rate of Income Tax.

For taxpayers who had qualifying PAYE employment alongside other income during 2025, this may be another area worth reviewing when completing their Income Tax Return.

5. Rental Income Deductions and Reliefs

If you receive rental income, reviewing your allowable expenses and available reliefs is an important part of preparing your return.

Depending on the circumstances and Revenue’s qualifying conditions, allowable rental expenses can include insurance, repairs and maintenance, qualifying mortgage interest, certain management fees and RTB registration costs.

Individual landlords may also qualify for the Residential Premises Rental Income Relief (RPRIR). For the 2025 tax year, the maximum relief is €800, subject to the relevant conditions and the level of qualifying rental income.

Remember that the €1,000 maximum applies to the 2026 and 2027 tax years, not the 2025 return being filed this year.

Review Your Position Before Filing

The tax credits, deductions and reliefs available will depend on your individual circumstances. Taking the time to review your full position before filing can help ensure your Income Tax Return accurately reflects the reliefs you are entitled to claim.

Starting early also gives you more time to identify missing information, organise supporting records and understand your tax position ahead of the deadline.

Prepare Your Income Tax Return with Gallagher Keane

Gallagher Keane Chartered Accountants can assist individuals, company directors and business owners with the preparation and review of their 2025 Income Tax Returns.

Our team can help you review your tax position, identify relevant credits, deductions and reliefs based on your circumstances, and ensure your return is prepared accurately and in line with current Irish tax requirements.

For assistance with your 2025 Income Tax Return, contact the Gallagher Keane team at info@gallagherkeane.ie.

This article provides general information only and does not constitute tax, legal or financial advice. Eligibility for tax credits, deductions and reliefs depends on individual circumstances and applicable Irish tax rules.