Tax Clearance Certificates
A Tax Clearance Certificate is confirmation from Revenue that an applicant’s tax affairs are in order at the date of issue of the certificate. In some instances a certificate may be issued to a customer who has tax arrears provided such arrears are covered by an instalment arrangement that has been agreed with Revenue.
The requirement to produce a Tax Clearance Certificate usually arises in the context of a person seeking State money (e.g. Government contracts, grants) or obtaining licences (e.g. excise licence, road transport licence) but can also arise in other cases (e.g. the Standards in Public Office Act, 2001 applied tax clearance requirements to persons elected to the Dail or Seanad, judicial appointees and senior office appointees). Apart from situations where a person is legally required to produce a Tax Clearance Certificate, Revenue is also prepared to issue a Certificate to any customer whose tax affairs are in order.
- Apply Online for Tax Clearance
- Application for a Tax Clearance Certificate
- Capital Gains Tax Certificate
- Further information in relation to tax clearance
- To verify that a person is tax cleared
Apply Online for Tax Clearance
Please note: This service does not apply to non-resident applicants who are not registered for Irish tax, Standards In Public Office (SIPO) applicants or non e-enabled applicants.
SIPO applicants may download the TC (SIPO) - Application to the Collector-General for a tax clearance certificate in accordance with the Standards in Public Office Act, 2001 (PDF, 33KB).
SIPO applicants should return applications to:
Phone: Lo Call 1890 203070
Email to email@example.com
Non-Resident applicants who have neither an Irish tax registration nor a permanent established (PE) place of business in the State can download the TC1 - Application for Tax Clearance Certificate form (PDF, 142KB).
Completed forms should be forwarded to Non-Residents Unit, Collector-General's Office, Sarsfield House, Francis Street, Limerick or by e-mail to firstname.lastname@example.org
Non e-enabled Applicants can apply by calling into their Local Revenue District office or by calling the local office or 1890 20 30 70 and requesting an application form.
Completed forms should be forwarded to their Local Revenue District.
Application for a Tax Clearance Certificate
Applicants requiring a Tax Clearance Certificate should ensure that their tax affairs are in order before submitting an application for a certificate. Applicants (or their agents) registered with the Revenue Online Service (ROS) can check the status of their tax affairs using the ROS\Customer Information Services. If an applicant's tax affairs are not in order there is little point in applying for a certificate - such applications, that will in any event be refused, simply create unnecessary expense and delay for all concerned.
Capital Gains Tax Certificate
- Form CG50 - Application for Certificate under Section 980 (8) Taxes Consolidation Act 1997 (PDF, 196KB).
Note: Completed CG50 forms should be submitted to your Local Revenue Office.
- Form CG50B - Certificate of Deduction of Capital Gains Tax from Purchase Consideration under Section 980(4)(a)(i) Taxes Consolidation Act 1997 (PDF, 212KB)
Note: Completed CG50B forms should be submitted to your Local Revenue Office.
Further Information in relation to tax clearance
If you require further information in relation to tax clearance click the appropriate topics below:
- Revised procedures for Tax Clearance in respect of Public Service Contracts, Grants, Subsidies and similar type payments (Department of Finance Circulars 43/2006 and 44/2006 updated 26th July 2012) (PDF, 29KB).
- Bodies with Charitable Status
- Applications under the Standards in Public Office Act, 2001
To verify that a person is tax cleared
This online facility allows a third party and the applicant to confirm the tax cleared status of the applicant. The facility is secure and can only be accessed with the permission of the applicant who will supply the customer number and tax clearance access number to the third party.