Estimate your late filing surcharge or late payment interest. Based on current Revenue rates under TCA 1997.
Also known as: late filing calculator · revenue interest calculator · late tax return penalty calculator · tax fine calculator Ireland
Revenue penalties can be reduced through voluntary disclosure or appealed to the Tax Appeals Commission. Speak to D’Emilia Accounting before paying or responding to Revenue — the timing determines your options.
Triggered automatically when you file a tax return after the statutory deadline. The rate is 10% for the first 2 months of delay and rises to 20% thereafter. The surcharge is capped at €63,493 regardless of how large the tax owed is.
Revenue charges 0.0219% per day on unpaid tax from the date it was due. There is no cap — interest accrues every day until payment. On €20,000 unpaid for one year, interest alone is approximately €1,599.
The maximum civil penalty is 100% of the tax understated — meaning Revenue doubles what you owe. This applies where Revenue can prove that the non-compliance was deliberate, not accidental. A voluntary disclosure before a Revenue audit can reduce this to as low as 10%.
| Penalty type | Rate | Cap |
|---|---|---|
| Late filing — ≤2 months | 10% of tax | €63,493 |
| Late filing — >2 months | 20% of tax | €63,493 |
| Late payment interest | 0.0219%/day (~8%/yr) | None |
| Non-disclosure (prompted VD) | 10% | None |
| Non-disclosure (unprompted VD) | 30% | None |
| Non-disclosure (no VD) | Up to 75% | None |
| Deliberate non-disclosure | Up to 100% | None |
Disclaimer: Estimate only. Not tax or legal advice. Verify at revenue.ie.
Our accountants can review your situation, prepare a voluntary disclosure, or represent you through the Tax Appeals Commission process — reducing or eliminating your penalty.