Discretionary Trust Tax (DTT)

Late filer Surcharge and interest on late payments

Late filer surcharge

A surcharge applies where Discretionary Trust Tax (DTT) returns have not been filed within four months of the relevant valuation date. The surcharge which is a percentage of the DTT due, is as follows:

  • 5% of the tax due, to a maximum of €12,695, where the return is submitted within two months of the due date
  • 10% of the tax due, to a maximum of €63,485, where the return is submitted more than two months late.

Interest on late payments

Interest applies on late payments of Discretionary Trust Tax, the current interest rate is 0.0219% per day. 

Next: How to pay Discretionary Trust Tax (DTT)

Published: 22 October 2026 Print this page

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