Tax Clearance

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

Applicants can apply online via ROS or myAccount.

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 pdfTC (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:

SIPO Unit,
Sarsfield House,
Francis Street,
Phone: Lo Call 1890 203070
Email to

Non-Resident applicants who have neither an Irish tax registration nor a permanent established (PE) place of business in the State can download the pdfTC1 - 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

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.

Applications in eTax Clearance are processed in real time. Applicants can apply through ROS or myAccount. pdfeTax Clearance – Summary guide for Applicants (PDF, 554KB)

Capital Gains Tax Certificate

Further Information in relation to tax clearance

If you require further information in relation to tax clearance click the appropriate topics below:

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.

(Adobe Acrobat Reader PDFExternal link)

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