FAQ
Ireland - Tax Return

Deadline for filing the tax return for the year 2023 is:

• 31st of October - in paper form,
• 14th of November - electronically.

You can file the tax return in Ireland up to 4 years back.

In 2024 it is possible to claim the refund for the year 2020 at the latest.

Deadlines for the tax refund from the Ireland for the previous years:

• tax return for the year 2020 - till the 31st of December, 2024
• tax return for the year 2021 - till the 31st of December, 2025
• tax return for the year 2022 - till the 31st of December, 2026
• tax return for the year 2023 - till the 31st of December, 2027

Late filing of your Ireland tax return can result in a penalty of:

• 5% (up to a maximum of €13 695) - tax return filed within 2 months after the deadline,
• 10% (up to a maximum of €63 485) - tax return is filed more than 2 months after the deadline.

To file the tax return you will need these documents:

• a confirmation of taxable incomes (Employment Detail Summary) from each employer,
• EWR, which documents local income from your home country,
• ID card / passport,
• marriage certificate or birth certificate of the child, if any.

The Employment Detail Summary is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Employment Detail Summary form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Employment Detail Summary form from each of them.

The tax office will process your tax return in about 3 months. The refund will then be paid to you within 3 to 5 days after the tax return was processed.

The tax must be paid no later than the deadline for filing the tax return, i.e. by:

• 31st of October - if the tax return was filed in paper form,
• 14th of November - if the tax return was filed electronically.

The obligation to file a return in Ireland depends on a number of factors. In certain cases, you are required to file a tax return, for example if you have income from more than one job, from renting property or if you run a business in Ireland.

You can also file a tax return voluntarily (if you are not subject to the filing obligation) and get back some of the tax you have paid and claim all the benefits and discounts available under the law.