The Department of Justice have confirmed that from the 23rd November 2020, persons who are applying for a Certificate of Irish Naturalisation must submit an up to date Tax Clearance Certificate as part of the supporting documentation.

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.  Applicants can apply for the Tax Clearance Certificate using the following link.  A copy of the Tax Clearance Certificate or the Tax Clearance Access Number issued by the Revenue Commissioners must be submitted as part of the application supporting documentation.

A Tax Clearance Certificate is also required for applicants who are residing outside of the State, for example, the spouse of an Irish citizen who is residing in the North of Ireland and applying for Irish citizenship.

If a person is unable to obtain a Tax Clearance Certificate in the jurisdiction in which they are living, they will alternatively need to submit confirmation of tax compliance in whatever equivalent format is issued by the authorities of that country.

The full text of the Department of Justice Notice on Tax Clearance for Irish Citizenship Applications can be read here.

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