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.
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Frequently Asked Questions
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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.
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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.
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No. Interest charged by Revenue on late tax payments is not a deductible business expense.
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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).
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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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