RCT Subcontractors are self-employed individuals who provide services to the construction, forestry and meat-processing industries and are hired to work for a primary contractor.

When the primary contractor pays the subcontractor for their services, a percentage of this payment is deducted and paid directly to the Revenue Commissioners under the RCT system 
(the percentage rate is  based on the individual’s tax compliance records).


RCT Tax Rates

The RCT tax rate will depend on your compliance record with Revenue.

The 3 tax rates in the RCT system for subcontractors apply as follows:


  • an up-to-date tax compliance record: 0%

  • a substantially up-to-date tax compliance record: 20%

  • a poor tax compliance record, or for those who have not registered with Revenue: 35%.

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