Deposit Interest Retention Tax (DIRT)
How do you declare DIRT?
You must include any deposit interest you received in your Income Tax Return. You need to enter the total interest payment before the deduction of DIRT.
The type of return you must complete depends on whether you are registered for self-assessment or are a Pay As You Earn (PAYE) worker.
If you are self-assessed
You should include any DIRT on your Income Tax Return (Form 11) in the section ‘Irish Other Income’. Use Revenue Online Service (ROS) to submit your Form 11.
If you are a PAYE taxpayer
You should include any DIRT on your Income Tax Return (Form 12) under ‘Irish Deposit Interest’. Use myAccount to submit your Form 12 online through PAYE Services. This only applies if your taxable non-PAYE income (including income subject to DIRT) is less than €5,000.
If you have taxable non-PAYE income of €5,000 or more, you must register for self-assessment and file a Form 11 for that year.
Next: Who is charged DIRT?