Self-assessment
Filing late: the surcharge
Last updated 16 October 2026
A late return adds 5% of the tax due (up to €12,695) within two months, or 10% (up to €63,485) after that. Late payment also adds interest.
If you file your return after the deadline, a surcharge is added to your tax:
| Return filed | Surcharge |
|---|---|
| Within two months of the deadline | 5% of the tax, up to €12,695 |
| More than two months late | 10% of the tax, up to €63,485 |
Late payment adds interest for each day on top.
Local Property Tax
Even if you file on time, a 10% surcharge can apply to your final income tax or Capital Gains Tax bill. This happens if your Local Property Tax (LPT) isn't filed and paid, or in an agreed payment arrangement. It is capped at the LPT due once you bring it up to date.
Work it out
Sources
- Revenue: Pay and file system: how does it work? (checked 25/10/2026)
- Revenue: Form CG1 2025: Capital Gains Tax Return and Self-Assessment (checked 16/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.