Business
RCT Payment Calculator Ireland
Calculate cash payable and Relevant Contracts Tax at the authorised deduction rate. This free rct payment calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Calculate cash payable and Relevant Contracts Tax at the authorised deduction rate.
Calculated outcomes
- Authorised Rate Percent
- 20%
Assumptions and estimates
- Relevant Contracts Tax payment deduction at Revenue-authorised 0%, 20% or 35%. Enter the notified RCT payment amount excluding VAT for the construction reverse-charge scenario. Confirm deduction authorisation before payment. RCT is a tax credit/payment, not a final tax or an extra business expense; this calculator does not create an authorisation.
- Method: Deduct authorised RCT from the qualifying notified payment; VAT reverse-charge obligations are assessed separately.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the rct subcontractor payment calculation works
Deduct authorised RCT from the qualifying notified payment; VAT reverse-charge obligations are assessed separately.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review subcontractor cash and rct withheld, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Notified construction payment excluding VAT (€)
- 10000
- Revenue-authorised rate
- 20%
- Subcontractor Cash
- €8,000.00
- RCT Withheld
- €2,000.00