How to apply for a Tax Clearance Certificate

Jointly assessed applicants

Anyone can get a Tax Clearance Certificate. When a couple are jointly assessed, each individual may have to provide a Tax Clearance Certificate.

If you are registered for Income Tax, you can apply through the Revenue Online Service (ROS).

If you are registered for Pay As You Earn (PAYE), you can apply through myAccount.

Example 1

Denise and Mark are jointly assessed and renting their house to a local authority. The couple own the house, so the Local Authority may ask for a Tax Clearance Certificate from both owners.
Example 2

James and Susan are jointly assessed. James has a Tax Clearance Certificate as he drives a taxi. Susan has never applied for a Tax Clearance Certificate.

Susan applies for a grant. The Public Sector Body asks her for a Tax Clearance Certificate. She cannot use James’ Tax Clearance Certificate. Susan must apply for a Tax Clearance Certificate in her own name.
Example 3

Sarah and Laura are jointly assessed. Sarah is the assessable spouse. Sarah is a PAYE worker and has a Tax Clearance Certificate. Laura is self-employed with income of €40,000 per year. Laura is the non-assessable spouse. As Laura has not registered for ROS, she may register for myAccount and apply for a Tax Clearance Certificate.