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The short answer
For the 2025 tax year, Revenue's Pay and File deadline for Form 11 is Saturday 31 October 2026, and the deadline for paying and filing through ROS is Wednesday 18 November 2026 (Revenue page published 5 Oct 2026). Fees from Nigerian clients go on the same return as any other self-employed income if you are Irish resident, converted to euro and supported by invoices and any Nigerian withholding tax credit notes.
If you freelance from Ireland and some or all of your clients are in Nigeria, the Irish return is where those fees are reported. Nigerian clients pay in naira, deduct withholding tax and send credit notes late, which makes October harder than it needs to be. This guide sets out the dates and the paperwork.
The 2026 dates
| Return | Deadline | Source |
|---|---|---|
| 2025 Form 11, Pay and File | Saturday 31 October 2026 | Revenue, Filing your tax return |
| 2025 Form 11, paying and filing on ROS | Wednesday 18 November 2026 | Revenue, same page, referring to eBrief No. 034/26 |
The later date applies only when you both pay and file through Revenue Online Service (ROS). Paper returns and ROS returns where payment is made another way should be planned around 31 October. Revenue publishes these dates each year, so check the page for the year you are filing.
Does Nigerian income belong on the return?
Revenue says that if you are resident and domiciled in Ireland for tax purposes you are chargeable to tax on your worldwide income. You are resident for a tax year if you spend 183 days or more in Ireland in that year, or 280 days or more across that year and the one before (with a minimum of more than 30 days in the year), and any part of a day counts as a day present. Fees from Lagos or Abuja clients are therefore normally part of your self-employed income on Form 11, whether they were paid into an Irish account or a Nigerian one. Residence and domicile can be complicated for newcomers; if yours is unclear, ask Revenue or an adviser. This is information, not advice.
Before your first return, you need to be registered. Revenue's Form TR1 covers individuals registering for Income Tax, VAT and other taxes; those who only need Income Tax use eRegistration in myAccount.
Converting naira fees to euro
Your return is in euro, so each naira fee needs a euro figure. Use a consistent method, write down the rate source and date for each invoice, and keep it with your records. The figures below are an example only.
- Example invoice
- ₦1,800,000 for a website project
- Example rate on the payment date
- ₦1,700 to €1
- Euro figure
- ₦1,800,000 ÷ 1,700 = €1,058.82
If the client deducted withholding tax, record the gross fee as income and keep the credit note for the tax withheld; do not simply book the net amount you received.
Nigerian withholding tax and the Irish return
Nigerian companies commonly deduct withholding tax from service fees. PwC's Nigeria summary (reviewed 29 May 2026) lists 5% for professional and consultancy services paid to residents, doubled for vendors without a Tax ID. Whether you can claim any credit for that tax in Ireland depends on Irish rules. Revenue's Double Taxation Treaties page (18 February 2026) says Ireland has signed agreements with 78 countries; we did not find Nigeria among the agreements on the Revenue pages we opened, so check Revenue's treaty list and ask how unrelieved foreign tax is treated in your case. The Nigerian side is covered in Do I need a Nigerian TIN to invoice a Nigerian company? and, in more depth, getting withholding tax credit notes back.
What to have ready before October
- A list of every invoice to Nigerian clients for the year: date, gross naira amount, euro conversion and rate source.
- Withholding tax credit notes, or written requests for missing ones.
- Bank statements for each account the fees reached, Irish and Nigerian.
- Expenses linked to the work: software, equipment, a share of home costs where Revenue's rules allow it.
- Your ROS log-in, tested well before 18 November.
Where Pryme fits
Keeping Nigerian fees in one place makes the year-end easier. A Pryme business account holds naira and euro with local details for each, and money stays in the currency it arrived in until you swap it, with the rate shown first. The Finance agent can prepare an income list from your invoices for you to check, and verifiable statements give your accountant records that can be checked as unaltered.
Questions people ask
When is the Form 11 deadline in 2026?
Revenue gives Saturday 31 October 2026 for the 2025 Form 11, or Wednesday 18 November 2026 if you pay and file through ROS.
Do I declare money Nigerian clients paid into my Nigerian bank account?
If you are resident and domiciled in Ireland, Revenue says you are taxed on worldwide income, so those fees normally belong on Form 11 wherever they were paid.
Which exchange rate do I use for naira income?
Use a consistent, documented rate for each payment date and keep the source with your records. Ask Revenue or your adviser if you are unsure which method fits.
Does Ireland have a tax treaty with Nigeria?
We did not find one on the Revenue treaty pages we opened in October 2026. Check Revenue's treaty list before relying on treaty relief.
Sources
- Filing your tax return, Revenue (published 5 Oct 2026) · accessed Oct 2026
- How to know if you are resident for tax purposes, Revenue (24 Nov 2025) · accessed Oct 2026
- Tax residence, Revenue (24 Nov 2025) · accessed Oct 2026
- Double Taxation Treaties, Revenue (18 Feb 2026) · accessed Oct 2026
- Form TR1: tax registration for resident individuals, Revenue · accessed Oct 2026
- Nigeria: corporate withholding taxes, PwC Worldwide Tax Summaries (reviewed 29 May 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.