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Registration for Income Tax

To register for Income Tax, you need to complete a Form TR1. Once this Form is completed it should be forwarded to your Local Revenue District. Once registered for Income Tax you fall into the self assessment system and are responsible for ensuring you maintain your returns and payments up to date.

Administration

Once registered for Income Tax a return of income is required to be made to Revenue by the 31st of October of the following year by way of a Form 11. The balance of tax payable for the year must also be paid at that date.
Preliminary Tax must be paid on or before the 31st of October of the year. The options for the amount of preliminary tax to be paid are:

  • 90% of the tax liability for the actual year of assessment
  • 100% of the tax liability for the preceding year of assessment
  • 105% of the tax liability for the pre-preceding year of assessment when the preliminary tax is paid by direct debit arrange

Consequences of Late Submission of Income Tax Return

Failure to submit your tax return by 31 October after the end of the tax year will result in a surcharge being added to your tax bill for the year. The surcharge is:

  • 5% of the tax up to a maximum of €12,695 where the return is made within 2 months of the return filing date
  • 10% of the tax up to a maximum of €63,485 where the return is made more than 2 months after the return filing date