Tax

The following is provided for information purposes only on tax in Ireland. All further queries regarding this information should be directed to the competent authority listed below.

Competent Authority Before registering for Tax
Working in Ireland as a self-employed individual Business and Self Assessment
How do I register for Taxe-Registration services
Revenue online servicesMotor Vehicle Registration and Vehicle Registration Tax
General information on Tax How do I contact the Office of the Revenue Commissioners

                               

Competent Authority

The competent authority for tax in Ireland is the Office of the Revenue Commissioners.

The Office of the Revenue Commissioners should be contacted directly for all queries in relation to tax.

When starting a business in Ireland service providers can register for tax by contacting the Office of the Revenue Commissioners.

 

Before registering for Tax

 

Working in Ireland as a self employed individual/procedures for registering for social security

A self employed individual can obtain a PPS number before registering for tax by contacting the Department of Social Protection at the relevant local office.

More information on obtaining a PPS number can be found in the following links below on the Department of Social Protection’s website

Information for self employed individuals providing services in Ireland is also available on the Office of the Revenue Commissioners website by following this link: Revenue.ie.

Business and Self Assessment

Information for self employed individuals providing services in Ireland is also available on the Office of the Revenue Commissioners website.

For information on tax issues for business users, please click here.

How do I Register for Tax?

Service providers can register for tax online. You can manage your registrations through Revenue's eRegistration facility. You can register for Income Tax (IT) in myAccount through 'Manage my Record' and 'Tax Registrations'. You will then be able to register any other tax that you want to register for.

Alternatively, you can use Revenue Online Service (ROS) to register for:

Income Tax
Corporation Tax (CT)
Employer Pay As You Earn (PAYE)
Environmental Levy (on plastic bags)
Value-Added Tax (VAT)
Relevant Contracts Tax (RCT). (Relevant to certain contractors in the construction industry)

 

eRegistration services

E-registration is a Revenue initiative to enable Agents and Customers who have registered with ROS or myAccount to manage their Revenue registrations online. This system allows a comprehensive alternative to paper-based correspondence. 

More information on eRegistration Services

Revenue online services

Revenue online services (ROS) is the method by which the Office of the Revenue Commissioners delivers its services electronically to individuals/businesses.

Service providers can register for ROS which facilitates the filing of online annual tax returns, payment of taxes and allows their tax details to be accessed online.

ROS also allows service providers to make periodic returns and payments for VAT and the PAYE/Universal social contribution for any employees they might have.

About ROS

Register for ROS 

 

Motor Vehicle Registration and the payment of Vehicle Registration Tax (VRT)

Vehicles brought permanently into the State must be registered with the Revenue Commissioners within 30 days of entry into the State and Vehicle Registration Tax (VRT) is payable in most cases. VRT exemptions are available for both transfers of residence and transfers of business. 

Full details of the registration process, the associated VRT rates and available exemptions are available on the Revenue Commissioners website:

Vehicle Registration Tax

 

General information on Tax

Further information on tax and VAT for service providers is available through the following link.

General information on tax and VAT

 

How do I Contact the Office of the Revenue Commissioners?

Please find contact details for the Office of the Revenue Commissioners below

Contact details