From this month onwards, people applying for Irish citizenship are required to have an up to date Tax Clearance Certificate as part of the application process.
A Tax Clearance Certificate is a document which is issued by the Irish Revenue Commissionaires confirming that a person has no tax liabilities at the time that the certificate is issued.
People looking for this Certificate can apply through the Revenue’s website here.
The Tax Clearance is required for people living in the state seeking a Certificate of Irish Naturalisation, and for people living outside of the state seeking citizenship, such as the spouse of an Irish citizen living in Northern Ireland.
A copy of the Tax Clearance Certificate or the Tax Clearance Access Number issued by the Revenue must be submitted as part of the application’s supporting documentation.
If someone is living outside of Ireland, and this cannot get a Tax Clearance certifixate from the Revenue, they must show equivalent proof of tax compliance from their current jurisdiction.
The full text of the Department of Justice Notice on Tax Clearance for Irish Citizenship Applications can be read here.
Immigration solicitors Sinnott are experts on all Irish immigration and citizenship matters.