Tax Clearance Guide \u00b7 2026
Tax Clearance Certificates Ireland 2026: eTCC, C2 Cards & How to Apply
A Tax Clearance Certificate (eTCC) confirms that your tax affairs are fully in order — all returns filed, all taxes paid, no outstanding debts. It is required for government grants, public tenders, RCT work, and many licenses. The process is now fully digital through ROS. Use our Tax Back Predictor to check if you are due a refund.
What Is a Tax Clearance Certificate?
A Tax Clearance Certificate (now fully electronic — eTCC) is Revenue's confirmation that a person or company is tax compliant. It certifies that:
Returns Filed
All tax returns (income tax, VAT, PAYE, CT, RCT) must be filed on time
Taxes Paid
All tax liabilities must be settled, with no outstanding balances
No Outstanding Debt
No unpaid taxes, penalties, or interest due to Revenue
When Do You Need Tax Clearance?
Tax clearance is required by law or by policy in a wide range of situations. Operating without a valid eTCC when required can disqualify you from grants, contracts, and licenses.
Government Grants
Any application for a grant, subsidy, or funding from a government department or state agency requires a valid eTCC.
Public Sector Contracts
All tenderers for public sector contracts worth over 10,000 must hold tax clearance. This includes construction, services, and supplies.
Relevant Contracts Tax (RCT)
Principal contractors must verify subcontractor tax clearance through the RCT system. Subcontractors without clearance face 35% RCT deduction.
Licenses & Permits
Gaming licenses, liquor licenses, taxi/PSV licenses, and certain other regulatory permits require tax clearance.
Charitable Status
Charities applying for tax exemptions (CHY status) must hold tax clearance.
Company Directors
While not always mandatory, many financial institutions and professional bodies require directors to hold personal tax clearance.
How to Apply for an eTCC
The process is entirely online through ROS. Here is the step-by-step process:
Log into ROS
Access your Revenue Online Service account using your digital certificate. If you don't have ROS access, register first (see our dedicated ROS guide).
Navigate to Tax Clearance
Select the Tax Clearance option from the ROS main menu. You can apply for personal or company clearance depending on your registration.
Submit the Request
Revenue checks your compliance in real time. If all returns are filed and all taxes are paid, the eTCC is issued immediately. You can download the PDF or share the access code.
Share the Code
The eTCC generates a unique access code. Share this code with the body that needs to verify your clearance. They can check it online through Revenue's eTCC verification service.
What Can Prevent Tax Clearance?
- Missing or late tax returns (any tax head: income tax, VAT, PAYE, CT, RCT)
- Unpaid tax balances, including interest and penalties
- Outstanding Revenue audits or compliance interventions
- Failure to register for a required tax (e.g., VAT when over threshold)
- Unfiled payroll reports (P30, P35, P45, P60)
C2 Cards and RCT
The C2 card is a physical certificate issued to construction workers confirming they are tax compliant under the Relevant Contracts Tax (RCT) system. While the eTCC is the modern standard, C2 cards are still used in construction.
| RCT Rate | When It Applies | Impact on Subcontractor |
|---|---|---|
| 0% | C2 card holder (tax compliant) | Full payment, no RCT deduction |
| 20% | Registered but no C2 / no tax clearance | 20% deducted at source by principal contractor |
| 35% | Not registered or non-compliant | 35% deducted — reclaimable via annual return |
eTCC vs C2 Card
| Feature | eTCC | C2 Card |
|---|---|---|
| Format | Digital (PDF / online verification) | Physical card |
| Validity | 12 months | Indefinite (while tax compliant) |
| Scope | All tax heads (income, VAT, PAYE, CT) | RCT system only |
| Application | ROS (instant) | Revenue office (by post) |
| Used for | Grants, licenses, tenders, RCT | Construction subcontracting |
Maintaining Your Tax Clearance
Getting your eTCC is just the first step. You must maintain compliance throughout the year to keep it valid.
Best Practices for Keeping Tax Clearance
- ▶File on time: Set calendar reminders for all return deadlines. Late filing can trigger immediate loss of clearance.
- ▶Pay on time: Use ROS direct debit or pay well before the deadline. Late payment accrues interest at 0.0274% per day.
- ▶Monitor your status: Check your eTCC status on ROS regularly — Revenue does not always notify you if clearance is withdrawn.
- ▶Renew annually: The eTCC expires after 12 months. Set a reminder to renew before the expiry date. Renewal is usually instant.
- ▶Respond to Revenue: If Revenue contacts you for information or an audit, respond promptly. Slow responses can lead to clearance withdrawal.