Late filing surcharge

An extra charge added to your tax when a return is filed late.

Filed within two months of the deadline: 5% of the tax, up to €12,695. Later: 10%, up to €63,485. A 10% surcharge can also apply if your Local Property Tax isn't up to date.

Related terms

Interest on late payment · Tax deadlines · Local Property Tax (LPT)

All terms · General information, not tax advice.