Missed the Tax Deadline?
Revenue adds penalties automatically.
The longer you wait, the more you owe.
Missing the October 31st self-assessment deadline in Ireland triggers a surcharge on top of your tax bill — applied automatically, with no warning. On top of that, interest of 0.0219% per day accrues on any unpaid balance from the due date. The two charges compound together. Filing now — even late — stops the clock on both.
Get help on WhatsAppHow the penalties work
A 5% surcharge is added to your total tax liability — not just the unpaid portion. This applies from the day after the October 31st deadline until you are 2 months late.
After 2 months the surcharge doubles to 10%. Once you cross this threshold, the higher rate applies to the full year's liability. There is no further escalation beyond 10%.
Daily interest on unpaid tax
Separate from the surcharge, Revenue charges interest on any tax that remains unpaid after the due date. The rate is 0.0219% per day — approximately 8% per year. Interest is calculated on the full unpaid balance and begins accruing from November 1st (or the ROS deadline if you filed online).
Example: if you owe €5,000 in tax and pay 90 days late, the interest alone is approximately €98.55. Combined with a 5% surcharge (€250), the total additional cost is around €348.
Voluntary disclosure — why filing now costs less than being found
Revenue has access to third-party data
Platform earnings (Uber Eats, Bolt, Just Eat), bank interest, rental income and employer records are all reported to Revenue. They often know you have income before you declare it.
Voluntary filing before Revenue contacts you
If you file a late return before Revenue issues an assessment or audit notice, you pay the standard surcharge and interest — and nothing more. No additional penalties.
Revenue-initiated assessment
If Revenue contacts you first and raises an estimated assessment, the rates and additional charges are significantly higher. They can estimate income conservatively high and the burden of proof shifts to you.
Audit risk increases with each year missed
Missing one year is a compliance issue. Missing multiple years while earning visible income is a pattern Revenue treats more seriously. The earlier you act, the smaller the exposure.
What the numbers look like
Illustrative examples based on a €4,000 annual tax liability.
| Scenario | Surcharge | Daily interest | Total extra cost |
|---|---|---|---|
| Filed 3 weeks late | €200 (5%) | ~€18 | ~€218 |
| Filed 2 months late | €200 (5%) | ~€53 | ~€253 |
| Filed 3 months late | €400 (10%) | ~€79 | ~€479 |
| Filed 6 months late | €400 (10%) | ~€158 | ~€558 |
| 2 years missed (est.) | €800+ | ~€400+ | €1,200+ |
Already missed one or more years? Here's what to do.
Each missed year runs its own surcharge and interest clock independently. The total can grow quickly — but voluntary filing now stops the accumulation and produces a definitive figure. We calculate exactly what you owe across all years, identify any credits or refunds that reduce the balance, and file everything in the right order to minimise the total cost.
Why clients come to us after missing deadlines
- We calculate the exact surcharge and interest before you pay — no guessing
- We identify all deductions and credits that reduce the underlying tax, which in turn reduces the surcharge (surcharge is a percentage of tax due)
- Fixed fee per year — even for late filings
- We file directly with Revenue and handle any follow-up queries
- Multilingual service — Portuguese, Spanish, Italian, English
- Non-judgmental. Many clients come to us years behind. We sort it.
Clear pricing — no surprises
Fixed fees. Always confirmed before we start.
The longer you wait, the more it costs.
Every day adds 0.0219% to your unpaid balance. Contact us now — we calculate exactly what you owe and file everything before the total grows further.
Start on WhatsApp — it's freeFrequently asked questions
What is the penalty for filing a tax return late in Ireland?
Revenue applies a surcharge of 5% of your total tax liability (capped at €12,695) if you file up to two months after the October 31st deadline. If you file more than two months late, the surcharge increases to 10% (capped at €63,485). On top of this, daily interest of 0.0219% applies on any unpaid tax from the due date. Both charges are applied automatically — there is no warning or grace period.
Is the surcharge calculated on what I owe or on my full tax bill?
The surcharge is calculated on your total tax liability for the year — not just the amount you failed to pay on time. So if your total tax bill is €6,000 and you already paid €3,000 in preliminary tax, the 5% surcharge still applies to €6,000 (€300), not just the €3,000 balance.
What happens if I file late but pay the tax on time?
The surcharge applies to the act of filing late — not just paying late. If you paid preliminary tax covering your liability but filed the Form 11 after the deadline, you still incur the surcharge. However, if there is no unpaid balance, no daily interest accrues.
What is the difference between the surcharge and the interest?
The surcharge is a one-time percentage penalty applied to your tax liability based on how late you are (5% under 2 months, 10% over 2 months). The interest is a daily charge of 0.0219% applied to any unpaid tax from the original due date until the date you pay. You can owe both simultaneously — one for filing late, the other for paying late.
Can Revenue waive or reduce the penalties?
Revenue has limited discretion to waive surcharges. In practice, waivers are rare and are not granted simply because you were unaware of the deadline. Voluntary disclosure — filing before Revenue contacts you — does not eliminate the surcharge, but it avoids the significantly higher penalties and audit risk that come with Revenue-initiated assessments. Seeking professional help early produces the best outcome.
I haven't filed for several years. How does the penalty work across multiple years?
Each year is assessed independently. Each missed year carries its own 10% surcharge (you will be well past 2 months) and its own daily interest accumulation from the original due date of each year. The total grows quickly across multiple years. Voluntary filing — even years late — stops the interest clock and fixes the surcharge at the standard rate, rather than exposing you to Revenue estimates and higher penalties.