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How to apply for a Tax Clearance Certificate

  1. Overview
  2. The electronic Tax Clearance (eTC) system
  3. Applications for unregistered voluntary bodies
  4. Applications for non e-enabled customers
  5. Non-resident applications
  6. Jointly assessed applicants

Non-resident applications

Non-resident applicants who are registered for Irish tax must apply through the electronic Tax Clearance (eTC) system. You can do this through:

  • Revenue Online Service (ROS)
  • or
  • myAccount.

Exceptions to eTC

Non-resident applicants cannot apply through the eTC if they:

  • are not registered for Irish tax
  • or
  • do not have a permanent established place of business in this State.

Note

You may have to register for Irish tax before applying. You can check your requirement by calling our registrations unit on 00 353 1 738 3630.

If you do not have to register for Irish tax, complete a Form TC1 and send it to nonrestaxclearance@revenue.ie.

Excise licence renewal

Non-resident applicants applying for an excise licence renewal may be registered for Income Tax only.

  • Example 

    A bookmaker who does not have an office in the State, but has a stand on a racecourse. The bookmarker's stand is considered their place of business. Therefore, they must register for Income Tax.

Next: Jointly assessed applicants

Published: 04 September 2024 Print this page

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