Rates last updated: 19 October 2026 · How we verify
2022 Tax Refund Deadline in Ireland: What Closes on 31 December 2026
Revenue only lets you claim back overpaid tax for four years, and 2022 is the next year to expire. After 31 December 2026 that year's money can't be paid, whatever you were owed.
In short: Revenue says claims for 2022 "must be made by 31 December 2026", and that claims made after that "cannot be repaid". When we published this there were about ten weeks left. The 2023, 2024 and 2025 tax years stay open until the same date in 2027, 2028 and 2029, so only 2022 is under pressure. Estimate what you're owed with our tax refund calculator.
What closes on 31 December
In short: you can claim refunds for the last four tax years only. The limit covers both PAYE and self-assessment, and a year that closes is lost in full, not reduced. Revenue's four-year rule page uses 2022 as its own example.
| Tax year | Last day to claim | Status on 19 October 2026 |
|---|---|---|
| 2022 | 31 December 2026 | Closing in about ten weeks |
| 2023 | 31 December 2027 | Open |
| 2024 | 31 December 2028 | Open |
| 2025 | 31 December 2029 | Open |
Revenue gives 2022 as its example; the later dates follow the same four-year pattern. For the full myAccount walk-through, see our guide to claiming four years of tax back.
Who is most likely to have 2022 money left
In short: the people with most to find are those who rented, paid medical bills or worked from home in 2022, arrived that year or had a gap between jobs, or have since left Ireland. Payroll can't apply credits it doesn't know about.
- You rented in 2022. The Rent Tax Credit is €500 for a single tenant and €1,000 for a jointly assessed couple, per Revenue. It only reaches you if you claim it, so it's still there until 31 December. See our Rent Tax Credit guide.
- You paid for medical care. GP visits, prescriptions, consultants and non-routine dental give back 20% of what you paid, after any insurance refund. Keep the receipts, because Revenue can ask to see them. See medical expenses relief.
- You worked from home. Remote working relief covers part of the electricity, heating and broadband you used for work, and you only get it by claiming. Our remote working relief guide shows how Revenue works it out.
- You arrived in 2022, or had a gap between jobs. Time on emergency tax, or weeks without a job, can leave you with tax paid and credits unused. Our emergency tax guide explains how to spot it.
- You've left Ireland since. You can generally still claim 2022 from abroad through myAccount. If your Irish bank account is closed, update your bank details in your Revenue profile first. See claiming tax back after leaving.
Credits only reduce tax you actually paid. If you paid little or no income tax in 2022 there may be little to get back, which is why checking the year costs nothing.
Worked example: what 2022 alone can be worth
In short: a married couple renting together, with €1,500 of medical bills between them, can claim €1,300 for 2022 alone, as long as they paid at least that much income tax in the year.
A jointly assessed couple rented a flat throughout 2022 at €1,500 a month and paid about €1,500 for GP visits, prescriptions and dental care between them, with no insurance refund. Neither has ever claimed:
| 2022 claim | Amount |
|---|---|
| Rent Tax Credit: 20% of €18,000 is €3,600, capped at €1,000 for a couple in 2022 | €1,000 |
| Medical expenses: €1,500 × 20% | €300 |
| Total for 2022 | €1,300 |
Their 2023 rent credit is the same €1,000, and 2024 and 2025 are worth €2,000 each, so the 2022 slice is the only one at risk this year. If their combined income tax for 2022 was lower than €1,300, they get back only what they paid.
A plan for the next ten weeks
In short: open 2022 first, gather proof for it, and submit by early December. The 2023 to 2025 years can follow in the same sitting, because the paperwork is the same.
- Sign in to myAccount, or register if you haven't. Everything else depends on it, and it's the step most likely to hold you up if you leave it late.
- Open 2022 first. Under "Review your tax for the previous 4 years", pick 2022 and check the pay and tax figures Revenue holds for you.
- Collect proof for 2022. Rent receipts or your tenancy agreement, medical receipts, and utility bills if you worked from home. Revenue can ask for them.
- Complete and submit the 2022 return by early December. That leaves time to fix anything missing, instead of finding out in the last week.
- Do 2023, 2024 and 2025 next. They don't expire this year, but you'll have the documents to hand.
One employer, standard credits and a couple of reliefs is easy to do yourself. Two jobs in 2022, moving country, foreign income or several years of family medical bills is where claims go wrong. Our guide covers when it's worth getting help.
What happens if you miss it
In short: a 2022 claim made after 31 December 2026 can't be repaid, so that year's refund is lost. The later years are not affected.
- A late claim is refused, not reduced. Revenue's wording is that claims made after the time limit "cannot be repaid", so a claim for 2022 made in January 2027 gets nothing back.
- Later years stay open. On 1 January 2027 the window moves to 2023 to 2026, so you can still claim those years in full.
- File early rather than on the last day. Revenue's page says when a claim must be made, not when it must be paid, so submit with time to spare and let Revenue's processing run after.
Getting help with 2022
In short: we claim all four open years, 2022 first, for 15% of what we find (excl. VAT), and there is no fee if there is no refund. To be safe, get in touch by the end of November.
You leave your details, we send a short questionnaire, you approve us as your tax agent in myAccount, and we complete the return 2 to 5 working days after your approval. The approval step is yours, which is why leaving it to the last week of December can cost you the year for a reason that has nothing to do with the paperwork. The steps are in how we work, the fee is on our Tax Back service page, and you can start on the get started page.
Related reading
Questions we get asked
When is the deadline to claim a 2022 tax refund in Ireland?
31 December 2026. Revenue says claims for 2022 must be made by that date and that claims made after it cannot be repaid. The later years follow the same four-year pattern: 2023 closes on 31 December 2027, 2024 on 31 December 2028 and 2025 on 31 December 2029.
Does the deadline apply to when I submit or when I'm paid?
Revenue's wording is that the claim must be "made" by 31 December 2026. It doesn't set a date for payment, so submit early and allow for Revenue's processing time after that.
I've left Ireland. Can I still claim 2022?
Generally, yes. myAccount is online, so you can complete the 2022 return from abroad. If your Irish bank account is closed, update your bank details in your Revenue profile before you file.
Does the four-year limit apply to the self-employed?
Yes. Revenue's four-year rule covers refunds under both PAYE and self-assessment. Self-employed people file through ROS rather than myAccount.
What if I'm not owed anything for 2022?
Then you lose nothing by checking. Credits only reduce tax you actually paid, so someone who paid little income tax in 2022 may get little or nothing back. The statement in myAccount shows where you stand.