What is a Tax Credit Certificate?
Your Tax Credit Certificate is the Revenue document that shows the credits, rate band and USC details used to calculate your PAYE.
- Written by
- Money Made Clear
- Type
- General information
- Sources
- Revenue
- Last checked
- 28 May 2026
- Not advice
- General information only
General information only, based on official public sources. Not financial, tax, legal or welfare advice.
What it shows
| Item | What it means |
|---|---|
| Tax credits | The credits that reduce your PAYE income tax. |
| Rate band | How much of your income is taxed at the standard rate before the higher rate applies. |
| USC rates and band | The USC rates and thresholds Revenue expects payroll to use. |
| Employment Identifier | A reference set by your employer for that employment. |
Source: Revenue — What is a Tax Credit Certificate?
Why it matters
Your employer uses Revenue payroll instructions to calculate tax from your pay. If your credits or rate band are wrong, missing or attached to the wrong job, your PAYE may be too high or too low.
The Tax Credit Certificate is useful because it lets you check what Revenue has on record for the year.
Where to find it
Revenue says you can view, print or download your Tax Credit Certificate in the My Documents folder in myAccount. You select the relevant year folder to find it.
What your employer sees
Your employer is notified of the total credits and payroll instructions they need. Revenue says your employer is not given the full breakdown of your tax credits, only the total amount needed to calculate payroll.
Source: Revenue — How tax credits work
What this means in real life
In practical terms, a Tax Credit Certificate is Revenue's instruction showing how tax credits and rate bands are allocated for PAYE. An employer does not normally receive the employee's full personal tax information; payroll receives the Revenue Payroll Notification needed to calculate deductions. If the certificate allocates credits to the wrong employment, omits an expected credit or uses a week 1 basis, the PAYE line on a payslip can differ from what the employee expected. Updating employment or credit information through Revenue can lead to a revised certificate and new payroll instructions. The document does not show net pay because USC, PRSI, pension deductions and gross earnings are separate parts of payroll. The tax credits guide and payslip guide provide the wider context.
Related guides
Official sources
For current rules, rates and eligibility, check the relevant official public source.