CRO late filing penalties, explained
A late annual return costs €100 the day after the filing deadline, then €3 for every further day, up to a maximum of €1,200 per return. That's on top of the €20 filing fee, and Revenue has confirmed late filing fees aren't tax deductible.
How it adds up
| Days late | Penalty, roughly |
|---|---|
| 1 day | €100 |
| 30 days | About €190 |
| 3 months | About €370 |
| 6 months | About €650 |
| About a year or more | €1,200, the maximum |
Each late return has its own penalty, so a company two years behind can face two penalties. Try our deadline calculator to see where you stand.
The costs on top
- Audit exemption: a second late return within five years costs the company its audit exemption for two years. See audit exemption and late filing.
- Strike-off: the CRO can strike off a company that keeps failing to file.
Can the penalty be avoided once you're late?
The CRO itself can't waive it. A Section 343 application to the District Court can extend the time for filing, so that the late filing fee and the audit exemption loss don't apply to that return. LateAnnualReturns.ie handles these applications. See missed your annual return?
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.