Disclaimer

General information, not professional advice

Revenue Penalty Calculator provides information about Revenue's penalty framework for late returns, unpaid tax, and tax understatements. The content is general information. It describes how the penalty categories, interest rates, and surcharge rules work under published Revenue guidance and Irish tax legislation.

Nothing on this site constitutes professional tax advice, legal advice, or a professional assessment of your specific situation. If you are facing a Revenue audit, have received a compliance intervention letter, or are considering making a voluntary disclosure, you should obtain professional advice before taking any action.

Calculator limitations — specific and important

The penalty calculator on this site uses the published Revenue rates for surcharges, interest, and penalties. The following factors, which the calculator does not account for, can significantly affect the actual amount you would owe:

• Penalty category determination — the calculator requires you to select a penalty category (late return, prompted disclosure, unprompted disclosure). Whether your situation falls into one category rather than another is a judgment call that depends on the specific facts and the timing of Revenue's actions. Selecting the wrong category can produce an estimate that is significantly higher or lower than your actual liability.
• Revenue mitigation — Revenue has discretion to mitigate penalties below the headline rate based on the taxpayer's cooperation, the nature of the non-compliance, and other factors. The calculator applies published rates without mitigation.
• Full payment at disclosure — making full payment at the time of a voluntary disclosure can reduce the applicable penalty rate. The calculator does not model this reduction automatically.
• Interest calculation precision — interest on overdue tax accrues daily. The calculator uses published daily interest rates applied to the outstanding amount over the period you specify. Actual Revenue interest calculations may differ slightly depending on the specific payment dates and the order in which tax, interest, and penalties are applied.
• Multiple tax years — if non-compliance spans multiple years, each year is assessed separately under the rules applicable in that year. The calculator does not automatically apply the correct rates for each year in a multi-year scenario.
• Negotiated settlements — Revenue's published penalty rates represent the starting position for a negotiation in many cases, not a fixed amount. Professional representation in a voluntary disclosure or audit can affect the final settlement figure.

No substitute for professional advice

Revenue compliance situations — late returns, tax understatements, voluntary disclosures — are areas where professional advice directly affects the financial outcome. The difference between a well-structured voluntary disclosure and a poorly timed one can be tens of thousands of euros in penalty liability. This site provides background knowledge; it does not replace an accountant's judgment about your specific situation.

D'Emilia Accounting provides professional services for Revenue compliance situations. Contact us at contact@demiliaaccounting.ie or visit demiliaaccounting.ie.

No liability

D'Emilia Accounting and the operators of Revenue Penalty Calculator accept no liability for any financial outcome — including any Revenue assessment, penalty, interest charge, or settlement amount — arising from reliance on the information or calculator outputs on this site. This limitation applies regardless of whether the information was accurate at the time of access. Your use of the calculator and the information on this site is entirely at your own risk.

Last reviewed: July 2026