Understand Revenue surcharges and penalties in Ireland — calculate what you owe, learn the rules, and find out how to appeal or reduce your penalty.
Read the penalties guide →Choose a topic to get the full details, rules and amounts.
Our accountants can review your situation, prepare a voluntary disclosure, or represent you through the Tax Appeals Commission process — reducing or eliminating your penalty.
| Penalty type | Rate | Cap | Legislation |
|---|---|---|---|
| Late filing — up to 2 months | 10% of tax owed | €63,493 | TCA 1997 s1084 |
| Late filing — over 2 months | 20% of tax owed | €63,493 | TCA 1997 s1084 |
| Late payment interest | 0.0219% per day | No cap | TCA 1997 s1080 |
| Non-disclosure (prompted) | Up to 75% of tax | No cap | TCA 1997 s1077E |
| Non-disclosure (deliberate) | Up to 100% of tax | No cap | TCA 1997 s1077E |
| Voluntary disclosure (qualifying) | 75% mitigation | — | TCA 1997 s1077E |