Document text
Claiming Tax Back from Revenue
For PAYE workers in Ireland who want to review past years.
The time limit
You can only request reviews or claim refunds for the last four years. Claims for 2022 must be made by 31 December 2026. Claims made after this time cannot be repaid.
What to do
☐ Sign in to myAccount on the Revenue website or with a verified MyGovID.
☐ Check your tax position for each of the last four years.
☐ File an Income Tax Return. Revenue fills in the information it holds, so check it and add anything missing.
☐ Add any income earned outside the PAYE system.
☐ Claim the tax credits and reliefs you are entitled to. For the current year, use Real Time Credits in myAccount for certain expenses.
Health expenses
The four-year rule also applies to refunds of health expenses. Relief is generally given at the standard rate of tax, 20%.
Writing to Revenue
Use MyEnquiries in myAccount: it is secure and you can track the reply.
Stay safe
Revenue will never contact you by email, SMS or phone call to tell you about a refund or a bill. If you are unsure, stop and check through MyEnquiries.
Sources on revenue.ie, checked 01.11.2026: /personal-tax-credits-reliefs-and-exemptions/four-year-rule (limit); /corporate/press-office/press-releases/2025/pr-020425-paye (return); .../real-time-credits (current year); .../health-and-age/health-expenses (20%); /corporate/communications/fraudulent-emails (MyEnquiries, scams). Not tax advice.