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Guide · Tax refunds
Emergency tax in Ireland and how to get it back
You are usually put on it for a short time at a new job, and you can get the extra tax refunded.
Emergency tax means your employer is taking tax from your pay without your full tax credits and standard rate band. It happens when they do not yet have your details from Revenue. It is a temporary measure, and the extra tax you paid can come back to you.
How it ends
Your employer needs your PPSN, and your job must be registered with Revenue. Then they can download a Revenue Payroll Notification (RPN) for you. Once they have the RPN, they stop applying emergency tax.
When you get the money back
| Type of RPN | What happens |
|---|---|
| Cumulative | Your employer works out the tax you should have paid since January and refunds the overpaid income tax and USC on your next pay day. |
| Week 1 (not cumulative) | Your employer cannot refund anything until Revenue gives them a cumulative RPN for you. |
What to do
- Check your tax record in PAYE Services in myAccount.
- If you are on Week 1, ask Revenue why, using MyEnquiries in myAccount or by phoning your Revenue office.
- If you have changed jobs this year, your new employer makes the refund once they get a cumulative RPN.
- If you have left a job and are now unemployed, claim the refund directly from Revenue.
- For a refund from a previous year, open PAYE Services, choose Review your tax for the previous 4 years, request a Statement of Liability, then click Complete Income Tax Return.
Delays can come from having more than one job, a move of tax credits between jobs, or a residency issue. Contact Revenue through MyEnquiries.
Try the calculators
More guides
- Budget 2027 changes
- Income tax rates and bands
- USC rates
- PRSI rates
- Tax credits
- Claim tax back
- Remote working relief
- Health expenses relief
- Tuition fees relief
Questions
How long does emergency tax last?
Until your employer gets a Revenue Payroll Notification for you. That needs your PPSN and a registered job.
Will I get all the extra tax back?
Once your tax is calculated on the correct basis, any overpaid income tax and USC is refunded. See the table above for when.
Based on Revenue's published guidance (Revenue emergency tax page), last checked 23 October 2026. This is a general guide, not tax advice. Your own situation may differ, so check revenue.ie.