Preliminary Tax (Ireland)
Work out the minimum preliminary income tax: lower of 90% current year, 100% prior year, or 105% pre-preceding (direct debit).
Data verified · May 2026
How much preliminary tax do I have to pay?
At least the lowest of three bases: 90% of the current year's liability, 100% of the prior year's, or 105% of the pre-preceding year's — the last one only for direct-debit payers. The calculator computes all three and highlights the minimum you must meet.
Source: Taxes Consolidation Act 1997 s 959AN ; Revenue. · updated 2026
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Everything about Preliminary Tax (Ireland)
📋Overview+
Calculates the minimum preliminary tax a self-assessed taxpayer must pay to stay compliant: at least the lowest of 90% of the current year's liability, 100% of the prior year, or 105% of the pre-preceding year (direct-debit payers only).
📖User guide+
How to use this calculator
- 1
Enter the estimated current-year liability.
- 2
Enter the prior-year liability.
- 3
Enter the pre-preceding-year liability (direct debit only).
- 4
Read the minimum preliminary tax and the basis used.
📚Glossary+
- Preliminary tax
- An advance payment of income tax due by 31 October under self-assessment.
- 105% basis
- Available only where preliminary tax is paid by direct debit and the pre-preceding year liability was non-nil.
ℹ️Sources & updates+
Last data update
May 21, 2026
Sources and references
Taxes Consolidation Act 1997 s 959AN ; Revenue.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Preliminary Tax (Ireland)
How much preliminary tax do I have to pay?+
At least the lowest of three bases: 90% of the current year's liability, 100% of the prior year's, or 105% of the pre-preceding year's — the last one only for direct-debit payers. The calculator computes all three and highlights the minimum you must meet.
When is preliminary tax due?+
By 31 October under self-assessment, as an advance payment of the year's income tax. Meeting the minimum by that date is what keeps you compliant.
Who can use the 105% basis?+
Only taxpayers who pay their preliminary tax by direct debit, and only where the pre-preceding year's liability was non-nil. For everyone else, the choice is between the 90% and 100% bases.