Do company directors need to file a Form 11?
If you own or control more than 15% of your company's ordinary shares, you're a proprietary director and must file a Form 11 every year, even if your only income is salary taxed under PAYE.
Who has to file
Revenue treats a director who owns, or can control, more than 15% of the company's ordinary share capital as a proprietary director. Proprietary directors must file a Form 11 income tax return each year. Most owner-managers of small companies fall into this group.
Directors who aren't proprietary directors usually only need to file if they have other income to declare, such as rent or dividends above Revenue's limits.
The deadline
The Form 11 for a tax year is due by 31 October of the following year, together with any balance of income tax for that year and preliminary income tax for the current year. Revenue usually extends the date for people who both file and pay through ROS. For 2025 returns, the ROS extended date is 18 November 2026.
What goes on it
- Your salary from the company, and the PAYE, USC and PRSI deducted.
- Dividends from the company.
- Rental income, other self-employed income and any other income.
- Reliefs and credits, such as pension contributions.
For proprietary directors, PAYE deducted from salary is only credited once the company has paid it over to Revenue, so the company's payroll needs to be up to date too.
We can file it for you
Director's Form 11 is an add-on to any plan: €149.99 + VAT with no other income, or €249.99 + VAT with rental or other income.
Last checked 13 November 2026. This guide is general information, not advice for your company. Tax rules change, so check with us or Revenue before acting.