IR1.9.1ÌýÌýÌýÌý Income tax reporting
The Irish Revenue Commissioners operate a system called 'Pay and File' which requires an individual to:
- Ìý
•ÌýÌýÌýÌý file your return for the previous year
- Ìý
•ÌýÌýÌýÌý pay the balance of tax for that year
- Ìý
•ÌýÌýÌýÌý pay preliminary tax for the current year
This Pay and File system applies to an individual's income that is taxable in Ireland excluding employment income which is taxed through the PAYE system.
The Pay and File system
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Web page updated on 17 Mar 2025 13:23