Tax Clearance Certificates
A Tax Clearance Certificate is a written confirmation from Revenue that a person'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 recently 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 form for a Tax Clearance Certificate
- Capital Gains Tax Certificate
- Further information in relation to tax clearance
- To verify that a person is tax cleared
- General Tax Clearance Scheme Information for all circumstances other than those listed above.
Apply Online for Tax Clearance
Please note: This service does not apply to PAYE and non-resident applicants who are not registered for Irish tax or Standards In Public Office (SIPO) applicants.
PAYE applicants may download TC11 - Application for a PAYE Tax Clearance Certificate (PDF, 146KB). Completed forms should be returned to your Local Revenue District.
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 firstname.lastname@example.org
Non-Resident applicants can download the TC1 - Application for Tax Clearance Certificate form (PDF, 259KB). Completed forms should be forwarded to the appropriate address having regard to the category type of non-resident applicant specified below
There are three categories of non-resident applicants:
- Non-resident applicants who are registered for Irish tax and who do not have a permanent established (PE) place of business in the State must apply for tax clearance to Dublin City Centre Revenue District, 9/15 Upper O'Connell Street, Dublin 1 or by email to email@example.com.
- Non-resident applicants who are registered for Irish tax and also have a permanent established (PE) place of business in the State must apply for tax clearance to the Revenue District in which the place of business is located. Completed forms should be returned to your Local Revenue District.
- Non-resident applicants who neither have an Irish tax registration nor a permanent established (PE) place of business in the State [i.e. foreign traders] must apply for tax clearance to Non-Residents Unit, Collector-General's Office, Sarsfield House, Francis Street, Limerick or by e-mail to firstname.lastname@example.org
The Non-Residents Unit in the Collector General's Office process all Tax Clearance Certificate Applications for the latter category mentioned above.
If the nature of the contract requires the non-resident applicant to register for Irish tax purposes they should contact their local Revenue Office if they have a permanent establishment in the State. See Local Revenue District.
Non-resident applicants applying in connection with an excise licence renewal are normally registered for Income Tax only - the majority of these cases will be bookmakers who would not have an office in the State but would have a stand on a racecourse. This is considered their place of business and so they are obliged to register for Income Tax.
Non-residents who are not registered for Irish tax cannot apply on-line for a general TCC.
Applications for a Tax Clearance Certificate
Customers requiring a Tax Clearance Certificate should ensure that their tax affairs are in order before submitting an application for a Certificate. Customers (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 a customer'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.
Assuming a customer's tax affairs are in order, the required application form can be obtained by clicking on the appropriate option below. Application forms available in PDF format can be downloaded and completed off-line.
- Sub Contractors C2 certificate.
- Form RCT5 - Application by Sub-Contractor for Certificate of Authorisation (C2).
Completed forms should be returned to your Local Revenue District
- PAYE customers.
Completed forms should be returned to your Local Revenue District.
- Customers resident outside the State.
- Download Form TC1 (PDF, 259KB).
Completed forms should be forwarded to the appropriate address having regard to the category of non-resident applicant specified.
- Applications under the Standards in Public Office Act, 2001.
- Download Form TC(SIPO) (PDF, 33KB).
Completed forms should be returned to the Office of the Collector-General, Sarsfield House, Francis Street, Limerick, Co. Limerick or by email to email@example.com
- General certificate: For all circumstances except those listed above.
Completed forms should be returned to your Local Revenue District .
Capital Gains Tax Certificate
- Form CG50 - Application for Certificate under Section 980 (8) Taxes Consolidation Act 1997 (PDF, 216KB).
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, 83KB)
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) (PDF, 27KB).
- Customers resident outside the State
- Bodies with Charitable Status (MS Word, 26KB)
- 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 number to the third party. If the status cannot be confirmed online, the contracting party must contact the applicant to see the original certificate.