Revenue charges 0.0219% per day on unpaid tax. This equates to approximately 7.99% per annum and is set under Section 1080 of the Taxes Consolidation Act 1997.
2026 RateRevenue-VerifiedLast reviewed:
Late Payment Interest Calculator Ireland 2026
Calculate Revenue interest on late tax payments in Ireland. The rate is 0.0219% per day (approximately 8% per annum) on the unpaid tax amount.
✓ Revenue charges 0.0219% per day on unpaid tax✓ Interest compounds daily from due date✓ Applies to income tax, VAT, CT, PRSI, and USC
✅ 2026 Rate⏰ 0.0219%/day
Daily rate0.0219%
Annual rate~7.99% p.a.
Applies fromDay after due date
LegislationSection 1080 TCA 1997
Start Calculator →Rate
0.0219% per day on outstanding tax
Start date
Day after the tax due date
Applies to
Income tax, VAT, CT, PRSI, USC, CGT, CAT
Note
Surcharges and penalties are separate — see Revenue guidance
Calculate Late Payment Interest
Your Results
Daily Interest Accruing—
Total Interest Accrued—
Total Amount Now Owed—
Annualised Interest Rate—
Confidence Score
Frequently Asked Questions
Interest starts on the day after the tax was due. For example, if your income tax was due on 31 October and you pay on 1 December, interest accrues for 31 days.
No. Interest charged by Revenue on late tax payments is not a deductible business expense.
No. Interest (0.0219%/day) and penalties/surcharges are separate charges. Surcharges apply for late filing (5% up to €12,695 within 2 months; 10% after).
Revenue has limited discretion to waive statutory interest. However, making a voluntary disclosure before investigation can significantly reduce associated penalties.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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