To get a tax clearance certificate in Ireland, you apply to Revenue, which issues the certificate once it is satisfied that your tax affairs are correct and up to date. Most people apply online through Revenue's electronic Tax Clearance (eTC) system. Businesses use the Revenue Online Service (ROS) and PAYE customers use myAccount.
This guide covers the full route. It explains who needs a certificate, what to fix before you apply and the online steps. It then covers what happens after you submit and how a buyer or funder verifies your status.
What a tax clearance certificate is
A tax clearance certificate is Revenue's confirmation that your tax affairs are correct and up to date. You need one for some schemes and licences, for certain public sector payments and for naturalisation. Only Revenue can issue it.
The process is now fully electronic. Applications are processed through eTC, and Revenue no longer sends a paper tax clearance form. Instead, you receive a Tax Clearance Access Number (TCAN), which you share with whoever needs to check your status. The TCAN is explained further down.
Who needs a tax clearance certificate
Public sector contracts and grants over €10,000
As of October 2026, Revenue's guidance sets two thresholds:
- Grants: you need a certificate if you receive grants, subsidies or similar payments from a Government Department or public authority of more than €10,000 during the year.
- Public sector contracts: you need a certificate if you receive payments from a public sector contract of more than €10,000, VAT inclusive, during the year.
The requirement applies even where there is no formal written contract to supply goods or services.
Revenue's Tax and Duty Manual words the threshold slightly differently, as €10,000 or more within any 12-month period. If your payments are close to €10,000, confirm the position with Revenue or the public body paying you.
If you are planning a funding application, our overview of grants available to Irish businesses explains the main schemes.
Charities
A charity applying for a public sector contract needs a current tax clearance certificate, in the same way as any other supplier.
Grants, subsidies and similar public sector payments are treated differently. A charity with a Charity (CHY) Number does not need a certificate for these. It must quote its CHY Number instead.
Naturalisation
Since 23 November 2020, all adult applicants for a certificate of naturalisation must have an up to date tax clearance certificate. This applies to every adult applicant, whether or not they run a business.
Licences and other schemes
Some schemes and licences also require a certificate. The rules vary, so check Revenue's "When is a Tax Clearance Certificate required?" pages for the licence or scheme you are applying for before you start.
Before you apply
Many refusals can be avoided by sorting out problems in advance. Revenue looks at your registration, your own compliance record and your connected parties.
You must already be registered with Revenue
To apply through eTC, you must have an active tax registration. Qualifying registrations are:
- active PAYE customer status
- Income Tax registration
- Partnership registration
- Corporation Tax registration
- Investment Undertaking Tax registration
A newly formed company that has not yet registered with Revenue cannot apply. If that is your position, start with Corporation Tax registration for your company.
Bring your tax affairs up to date
Revenue issues a certificate only when your tax affairs are correct and up to date. Before applying, file any outstanding returns and pay any outstanding liabilities.
Owing tax does not always mean a refusal. If you have agreed an instalment arrangement with Revenue to pay the arrears, Revenue may still issue a certificate. Applicants in a phased payment arrangement should expect Revenue to review the case before it makes a decision.
For a company, unfiled Corporation Tax returns are a common blocker. If that applies to you, start by getting your company's Revenue filings up to date before you apply. Sole traders and company directors should check that every Form 11 Income Tax return has been filed.
These guides can also help:
- For payments, see our guide to paying Revenue through ROS or myAccount.
- To avoid falling behind again, keep this year's Revenue deadlines in your diary.
Revenue also checks connected parties
Revenue does not look only at your own tax record. It also checks your connected parties, which include your properties and any business partnerships you are a member of.
A problem in a partnership you belong to can therefore hold up your own application. Review these records too before you apply.
How to apply online, step by step
The steps below reflect Revenue's published guidance as checked in October 2026.
ROS or myAccount: which one to use
The channel depends on how you deal with Revenue:
| Applicant | Channel |
|---|---|
| Business customers and anyone who already uses ROS | ROS |
| PAYE customers who do not use ROS | myAccount |
| Non-residents registered for Irish tax | ROS or myAccount |
| Non-residents with no Irish tax registration and no permanent place of business in Ireland | Form TC1 |
The ROS rule is strict. If you already use ROS, you must apply for eTax Clearance through ROS, even if you also have a myAccount login.
Applying through ROS
In the ROS tax clearance service (checked October 2026):
- Click "Apply".
- Review your details.
- Choose the reason for your application.
The reason you choose matters, because grant applications and other applications have different expiry periods. This is explained in the validity section below.
Applying through myAccount
PAYE customers log in to myAccount and click "Tax Clearance" on the "Manage My Record" card (checked October 2026).
Revenue updates its portal from time to time, so menu labels may change. If you cannot see the option, look for "Tax Clearance" within the section for managing your record.
Letting your agent apply
You do not have to apply yourself. A tax agent can apply on your behalf through ROS. This suits businesses whose accountant already manages their Revenue affairs.
The paper route: Form TC1
Form TC1 is the paper application. It is only for three groups:
- applicants who are not e-enabled
- applicants who are neither resident nor tax registered in Ireland
- charities or voluntary bodies with no tax registration and no CHY Number
If you are not e-enabled, post the completed TC1 to:
Customer Services, Collector General's Division, Sarsfield House, Francis Street, Limerick, V94 R972.
Non-residents
How a non-resident applies depends on whether they are registered for Irish tax:
- Not registered: non-residents with no Irish tax registration and no permanent place of business in Ireland must use Form TC1. They can email it to nonrestaxclearance@revenue.ie or post it to the Non-Residents Tax Clearance Unit in Limerick. The unit's phone number is +353 1 738 3663.
- Registered: non-residents who are registered for Irish tax apply online through ROS or myAccount, like any other registered applicant.
What happens after you apply
Some applications are reviewed manually
Applications are processed electronically, but some are reviewed by Revenue before a decision is made. An applicant in a phased payment agreement is one example.
If your case falls into this group, allow extra time before any contract or grant deadline.
Issued or refused
If your tax affairs are in order, Revenue issues the certificate. If they are not, Revenue refuses the application and tells you why.
A refusal does not stop you applying again. You must first deal with the outstanding issues, including any in the tax affairs of your connected parties, and then submit a new application.
Your TCAN and how others verify it
When Revenue issues a certificate, you receive a Tax Clearance Access Number (TCAN). This is what you give to a public body, buyer or funder in place of a paper certificate.
To check your status, they need two pieces of information:
- your TCAN
- your Tax Reference Number or your PPSN
They can check online in one of two ways:
- ROS: "Verify tax clearance" is under the "My Services" tab. The person checking needs an active ROS digital certificate. They can check a single case or upload many cases at once.
- Government Networks: this site can only be used on public sector networks.
Keep your TCAN somewhere safe and easy to find, so you can share it whenever someone needs to check your status.
How long it lasts and when it can be withdrawn
Revenue's eTC guidance (as of October 2026) states that your certificate remains valid while you remain compliant, and that Revenue keeps checking your compliance. The application itself has a maximum life:
- Grant applications expire after one year.
- All other applications expire within four years.
A certificate is not permanent. Revenue reassesses certificate holders from time to time during the year. If you are no longer compliant, Revenue rescinds (withdraws) your certificate.
You are notified in your ROS or myEnquiries inbox, with the reasons. A rescinded certificate can affect a contract or grant that depends on it, so check your inbox regularly. Our guide to staying compliant with Revenue covers good habits that reduce this risk.
Quick checklist
Before you apply, confirm these five points:
- Active registration: you are an active PAYE customer or hold an Income Tax, Partnership, Corporation Tax or Investment Undertaking Tax registration.
- Affairs up to date: all returns are filed and liabilities are paid, or an instalment arrangement is agreed.
- Connected parties clean: your properties and any partnerships you belong to have no outstanding issues.
- Right channel: use ROS if you are a business or existing ROS user, myAccount if you are a PAYE customer, and Form TC1 only if you fall within one of its three groups.
- TCAN to hand: once issued, keep your TCAN with your Tax Reference Number or PPSN ready to share.
FAQ
Can I get a tax clearance certificate if I owe tax to Revenue?
Possibly. If you have agreed an instalment arrangement with Revenue to pay the arrears, Revenue may still issue a certificate. Applications from people in phased payment arrangements are reviewed by Revenue before a decision is made, so the outcome is not automatic.
How long is a tax clearance certificate valid?
It stays valid while you remain compliant. Grant applications expire after one year, and all other applications expire within four years. Revenue reassesses certificate holders from time to time during the year and rescinds the certificate if you are no longer compliant.
Can my accountant apply for tax clearance for me?
Yes. A tax agent can apply for eTax Clearance on your behalf through ROS.
How does a non-resident get tax clearance in Ireland?
Non-residents with no Irish tax registration and no permanent place of business in Ireland use Form TC1. They send it by email to nonrestaxclearance@revenue.ie or by post to the Non-Residents Tax Clearance Unit in Limerick. Non-residents who are registered for Irish tax apply online through ROS or myAccount.
Who can check my tax clearance status?
Anyone who has your TCAN plus your Tax Reference Number or PPSN. They can check through ROS, which requires an active ROS digital certificate, or through the Government Networks site, which can only be used on public sector networks.
Is a CG50A the same as a tax clearance certificate?
No. A CG50A is a separate capital gains tax certificate, applied for on Form CG50. It is a different process and is not covered in this guide.
