Revenue Note for Guidance

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Revenue Note for Guidance

959AN Obligation to pay preliminary tax


This section provides a requirement on a chargeable person to pay preliminary tax for a chargeable period. The amount to be paid is the amount which, in the taxpayer’s opinion, would be due under an assessment for the period. The section does not apply to capital gains tax as there is no preliminary tax obligation for that tax.


Every chargeable person must pay an appropriate amount of preliminary tax to the Collector-General.

The amount of preliminary tax is the amount which the chargeable person expects will be due under their self assessment (or a Revenue assessment) for that chargeable period.

Preliminary tax paid, and not refunded, shall be treated as a payment on account.

Where a company’s expected tax for a period is less than €200,000, and this is the company’s first accounting period, then the appropriate preliminary tax for that company for that period is Nil.

This section does not apply to CGT as it has no preliminary tax obligations.

Relevant Date: Finance Act 2019