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Late Penalty Calculator

Late Filing Penalty Calculator

A late filing penalty of €100 becomes due in respect of an annual return on the day after the expiry of the filing deadline, which deadline is 28 days after the effective date of the return, with a daily penalty amount of €3 accruing thereafter, up to a maximum penalty of €1,200 per return. This penalty is in addition to the standard filing fee of €40 per return. Revenue have confirmed that late filing penalties are not tax deductible.

The late filing penalty is only waived in certain particular circumstances. See Penalty Waiver.

When calculating the Late Fee, the Accounts Year End Date must not be more than 9 months older than Return Made Up To Date.

Enter the following dates related to your submission to calculate the late filing fee. Dates must be in the format dd/mm/yyyy.