Revenue powers

See AdministrationAnti-avoidanceInformationAudit and Collection under INCOME TAX: Revenue powers.


Withholding tax

If the seller cannot produce a tax clearance certificate the purchaser must deduct 15% withholding tax from the price paid for ROI:

  • land,
  • minerals or exploration rights,
  • shares deriving their value from (a) or (b).

This does not apply if the transaction value does not exceed €500,000 (€1,000,000 for houses and apartments) (s 980).


See INCOME TAX: Appeals.