Self-employed
Tax clearance certificates: when you need one and how to get it
Last updated 16 October 2026
Public contracts of €10,000 or more, grants and many licences need tax clearance. Apply online in myAccount or ROS and get an access number in minutes.
A tax clearance certificate is Revenue's confirmation that your tax affairs are in order. It is needed by people and businesses who benefit from a licence or permit, or who receive contracts, grants or other payments from the State.
When you need one
- public sector contracts worth €10,000 or more, including VAT, in any 12 months: goods, services, plant hire, consultancy, cleaning or security
- grants and other payments from public bodies
- many licences, including liquor and other excise licences, and small public service vehicle (taxi and hackney) licences
- certain schemes and appointments, such as the requirements under the Standards in Public Office Act for some office holders
Applying
Almost everyone applies online using eTax Clearance (eTC): in myAccount under 'Manage My Record', or in ROS under 'Manage Tax Clearance'. The result appears on screen straight away and is copied to your MyEnquiries or ROS inbox. Revenue doesn't print certificates; you can print or save the result.
Non-residents with no Irish tax registration or business here, and applicants who can't use the online services, apply on paper using form TC1.
What Revenue checks
Before applying, make sure your returns are filed and your tax is paid, or covered by an agreed instalment arrangement. Revenue also reviews the tax affairs of people and property connected to you. Examples are a company's directors, or a property you own for Local Property Tax. The application screen lists them, and it is up to you to correct anything wrong.
Proving it
A successful application gives you a Tax Clearance Access Number (TCAN). Give it, with your PPSN or tax reference number, to anyone who needs to check: they can verify it online through ROS. Public bodies can check through the government network.
How long it lasts
- for a grant application, one year
- in all other cases, up to four years
- it can be withdrawn at any time if your affairs, or those of a connected person, stop being in order
If your application is refused, the screen lists the reasons. Deal with them, such as an unfiled return or unpaid balance, and apply again.
Work it out
Sources
- Revenue: Pay and file system: how does it work? (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.