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.
You can apply online for a tax clearance certificate or to verify one.
- Apply for tax clearance certificate
Please note: This service does not apply to PAYE, non-resident applicants who are not registered for Irish Tax, or Standards In Public Office (SIPO) applicants. You can refer to the Tax Clearance section within Business & Self Assessment – Running a Business.
- Verify tax clearance certificate
eTax Clearance is being introduced in December 2015. The changes are in line with the legislative provisions of Section 95 of the Finance Act 2014, which provided for 2 key changes
- processing of tax clearance applications, certificates issued by the Collector-General and verification by third parties, is all in electronic format; and
- where a taxpayer is found to be non-compliant with their obligations their tax clearance certificate can be rescinded (or withdrawn).
eTax Clearance will be available to business, PAYE and non-resident customers with a PPSN/Reference number. There is no change to the current process for customers/applicants that are not registered for Irish tax, i.e. non-residents or some community/voluntary groups. These applications will continue to be processed by the Collector General’s Office. Furthermore, eTax Clearance does not apply to Standards in Public Office (SIPO) applicants.
Applications in eTax Clearance will be processed in real time. Customers who are tax compliant will receive a Tax Clearance Access Number, which along with their PPSN/Reference number they give to a third party to verify their tax clearance details. eTax Clearance will produce electronic output - in ROS or myAccount - and customers will have the facility to print their tax clearance certificate from the screens, if required.
Tax clearance will be regularly reviewed and if a customer becomes non-compliant, their electronic tax clearance certificate can be rescinded (withdrawn). Where a customer’s tax clearance certificate is rescinded, and the customer requires tax clearance at a future date, they will have to reapply online for tax clearance.
Verifying an eTax Clearance Certificate
Third party users will be able to verify an eTax Clearance Certificate via ROS or the Government Networks. Bulk verification options are being developed and will available to all Public Service Bodies.