How to Get a Tax Clearance Certificate in Ireland

Written by Mark Nathan, Managing Director and Chartered Accountant. Reviewed by Luke Power, Accountant (ACA). Last reviewed 11 November 2026. General guidance, not advice on a specific set of facts. Nathan Trust is regulated by Chartered Accountants Ireland.

An Irish Tax Clearance Certificate confirms that a business’s tax and customs affairs are in order on the date Revenue issues it. A business registered for Irish tax can apply online using eTax Clearance through the Revenue Online Service (ROS). A non-resident business with no Irish tax registration generally applies using Form TC1. If Revenue refuses the application, it will identify the outstanding issues. The business can resolve those issues and reapply within 30 days.

When do you need a tax clearance certificate in Ireland?

You may need a tax clearance certificate when applying for an Irish public-sector contract, receiving certain State grants or subsidies, or renewing specified licences. Revenue treats it as a snapshot of one day, re-assesses holders periodically and withdraws the certificate if they stop being compliant. The thresholds below come from Revenue's Electronic Tax Clearance manual (reviewed September 2026).

The contract rule applies to a foreign supplier on the same terms as an Irish one. A US software company selling a €40,000 licence to an Irish public body falls inside it. The manual says public sector bodies must verify that suppliers hold clearance. Nathan Trust's tax and accounting team works back from the tender or grant date to check which Irish registrations the company holds and whether its returns are filed.

Which application route applies to your company?

The route depends on whether the applicant is registered for Irish tax, not on where it is incorporated.

Revenue's guidance for non-registered applicants (reviewed September 2026) states that non-residents not registered for Irish tax cannot use eTC. Where a US parent incorporates an Irish subsidiary, the Irish subsidiary can use eTax Clearance once it is registered for Irish tax. The US parent’s position must be considered separately. Nathan Trust checks which registrations the company holds before anything is filed, because that decides whether the application takes minutes in ROS or goes on paper.

Whose tax affairs does Revenue check?

For a company, Revenue's connected persons guidance (published 20 May 2026) lists:

The manual states the shareholder test slightly differently: each person who is the beneficial owner of, or can directly or indirectly control, more than 50% of the ordinary share capital must also be tax compliant.

Revenue's published guidance does not say how it treats a controlling shareholder with no Irish tax reference number, such as a US or UK parent. Put that question to Revenue before applying. Nathan Trust asks it of the Collector-General's Division for foreign-owned clients, and our company secretarial team keeps the register of members that shows who holds the controlling stake.

Why does Revenue refuse a tax clearance application?

Revenue refuses an application when the tax affairs of the applicant or of a connected person are not in order. The result screen lists the reasons, and the applicant must resolve every outstanding issue, including any with connected persons, and then apply again.

Revenue's pages on refused applications and applications under review were published on 19 May 2026.

What should you do if tax clearance is refused?

You’ll need to review every reason listed in Revenue’s refusal notice. The manual names outstanding liabilities and returns as the most common causes, and the same applies to a connected person such as a director or a 50% shareholder. A foreign-owned company with nobody in Ireland handling its filings can build up overdue returns without noticing, and Nathan Trust's tax and accounting service prepares them, including VAT returns, before reapplying as the company's ROS agent.

If the company has filed everything and is still refused, contact the Collector-General's Division. The manual says a caseworker verifies that the returns and payments were submitted and confirms any offset requested.

Can you get a certificate while owing tax?

The manual says a certificate may be issued where arrears are covered by a phased payment arrangement agreed with Revenue, and Revenue's tax clearance overview says the same of an instalment arrangement. The application may go to review rather than being decided on screen. Revenue does not set out the terms an arrangement has to meet, and a certificate is withdrawn if the company stops being compliant, so Nathan Trust files the outstanding returns first and then agrees the arrangement with the Collector-General's Division on the full liability.

Can you appeal a refusal?

Revenue's appeals page allows an appeal against a refusal or withdrawal within 30 days of Revenue's written communication of it. You must first pay any tax or duty owed that is not in dispute.

The manual says the appeal goes to the Tax Appeals Commission, using the Notice of Appeal form from taxappeals.ie. You send a copy of the refusal and give detailed grounds for each matter you are aggrieved about. An appeal challenges Revenue’s decision to refuse or withdraw tax clearance. It does not provide a separate right to appeal the underlying tax, duty or interest due. An appeal is appropriate for a company that believes it was compliant on the day, for instance after a misallocated payment, and a Nathan Trust adviser can review the refusal while the 30 days are running.

How long does a certificate last, and how does someone outside Ireland verify it?

A certificate required for a grant is valid for one year. For other purposes, it is generally valid for four years, provided the holder remains tax compliant. A change in circumstances, such as a property sale or a change in partnership membership, requires a new application if the certificate is still needed.

An Irish public body can verify tax clearance through ROS using the holder’s Tax Clearance Access Number and Tax Reference Number or PPSN. Where confirmation is required by a customer outside Ireland, the Collector-General’s Division may issue a covering letter confirming that valid tax clearance is held.

What does a tax clearance certificate not cover?

How does Nathan Trust help with tax clearance?

Before a tender or grant application, we check the company's registrations and filings and tell you which route applies. After a refusal, we read the reasons against the company's records, prepare the missing returns, agree any phased payment arrangement with the Collector-General's Division and reapply once the account is clear. For non-resident companies we complete and send the TC1. Our tax and accounting service covers the returns and Revenue correspondence, and bookkeeping keeps the records current afterwards.

Send us the refusal and a list of the company's Irish registrations through our contact page. We will tell you which outcome you have, what has to be cleared and how long the corrected application is likely to take before we scope any work.

Frequently asked questions

Does a foreign company need a tax clearance certificate to sell to an Irish public body?

It does where the contract is worth €10,000 or more including VAT in any 12-month period. A company with no Irish tax registration applies on Form TC1 to the Non-Residents Unit in Limerick.

Can a company get tax clearance if the company owes tax?

Potentially. Revenue may issue tax clearance where the arrears are covered by an agreed phased payment or instalment arrangement. The application may be placed under review before a decision is made.

Do my directors' personal tax affairs matter?

For a company applicant, Revenue checks any director or shareholder who holds more than 50% of the shares, and their tax affairs must be in order for the application to succeed.

What if I think the refusal is wrong?

Appeal within 30 days of Revenue's written notice, after paying any undisputed tax or duty. The appeal covers the refusal and not the amount of tax owed.

Sources

• Revenue Tax and Duty Manual: Electronic Tax Clearance (eTC) (reviewed September 2026)
• Revenue Tax and Duty Manual: Tax Clearance guidelines for non-registered applicants (reviewed September 2026)
• Revenue Form TC1
• Revenue: Tax clearance
• Revenue: Connected persons (published 20 May 2026)
• Revenue: Tax clearance, under review, refused or rescinded (published 19 May 2026)
• Revenue: Apply for tax clearance online using eTax Clearance (published 29 November 2022)