Tax diary 2025
Administrative penalties for late filing and late payment of tax, and how interest on late payments is applied.
Published on 29 October 2024. Rates, thresholds and deadlines may have changed since then (including under the 2026 tax reform). Please contact us for the current position.
Administrative penalties
An administrative penalty of €100 or €200 (depending on the case) is imposed for the late submission of a tax return or of supporting documents requested by the Commissioner.
In case of late payment of tax due, a penalty of 5% is imposed on the tax due. An additional penalty of 5% is imposed if the tax remains unpaid two months after the payment deadline.
Interest on late payments
The public interest rate applicable to the late payment of taxes is set by the Minister of Finance for all amounts due and applies to each completed month of delay. Please contact us for the rate applicable to your period.
This publication is general information as at the date shown. It is not tax, legal or audit advice for your particular situation. Rules change — please contact us before acting on it.
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