Form DE1: Application to have deposit interest paid without deduction of DIRT (aged 65 or over)

What is Form DE1 (DIRT-free interest, aged 65+)?

Irish banks, building societies, credit unions and post office savings banks normally deduct Deposit Interest Retention Tax (DIRT) from the interest they pay you. Form DE1 is the declaration that asks them to stop. You can use it if you, or your spouse or civil partner, are aged 65 or over during 2026 and your total income for the year does not exceed the exemption limit.

The 2026 limits printed on the form are EUR 18,000 for a single person, widowed person or surviving civil partner, and EUR 36,000 combined for a married couple or civil partners. Each limit goes up by EUR 575 for each of the first two dependent children and EUR 830 for each further child. 'Total income' means gross income from all sources, such as the State Pension and the deposit interest itself.

Unlike most Revenue forms, the DE1 is not sent to Revenue: you return it to the manager of your financial institution, and you need a separate form for each account. FileIt guides you through it, prints your answers into Revenue's own PDF, checks your IBAN and works out your exemption limit. You then sign it, with the other account holder if it's a joint account, and hand it to your bank or credit union.

Who needs to fill out Form DE1 (DIRT-free interest, aged 65+)?

• People aged 65 or over in 2026 with savings in an Irish bank, building society, credit union or post office, whose total income is within the exemption limit.
• Couples where one spouse or civil partner is 65 or over and their combined income is within EUR 36,000 (plus any increase for dependent children).
• Joint account holders who are a married couple or civil partners; other joint accounts don't qualify.
• Older people whose account is operated by a relative or other third party, as long as they still own the money.

When to use Form DE1 (DIRT-free interest, aged 65+)

• When you (or your spouse or civil partner) reach 65 in 2026, or already are, and your income is within the limit.
• When you open a new deposit account and want the interest paid without DIRT.
• Once for each account you hold. The form says to complete a separate form for each one.

What you need before you start

• Your full name, PPSN, date of birth and address with Eircode.
• Your spouse's or civil partner's name, PPSN and date of birth, where appropriate.
• The name and address of the branch or office that holds the account.
• The account or credit union membership number and the name(s) of the account holder(s).
• The account's BIC and IBAN, which are on your statements.
• A rough idea of your total 2026 income, so you can check it is within the limit.

What’s on Form DE1 (DIRT-free interest, aged 65+)

The 2026 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Applicant (account holder) and Second account holder (spouse or civil partner):

1. ApplicantApplicant (account holder)
2. Spouse or civil partnerApplicant (account holder)
3. Financial institutionApplicant (account holder)
4. Account detailsApplicant (account holder)
5. DeclarationApplicant (account holder)

How to fill out Form DE1 (DIRT-free interest, aged 65+), step by step

1 Your details

Give your full name, PPSN, date of birth and address including your Eircode. FileIt can fill your name and date of birth from your People records.

2 Spouse or civil partner details

Where appropriate, give your spouse's or civil partner's full name, PPSN and date of birth. Fill this in when it is your spouse or civil partner who is 65 or over, or when the account is held jointly.

3 Financial institution

Name the branch or office, such as the bank and street, and give its address including the Eircode.

4 Account details

Enter the account number (or credit union membership number), the name of each account holder, and the account's BIC and IBAN. FileIt checks the IBAN's check digits.

5 Declaration and signature

Each account holder declares that they own the interest, that they (or their spouse or civil partner) are 65 or over in 2026, and that their income is within the limit, and promises to tell the financial institution about any change. Sign in the Signature of Applicant (Account Holder) boxes and date the form.

Common mistakes to avoid

• Sending the form to Revenue. The DE1 goes to your financial institution.
• Using one form for several accounts. You need a separate DE1 for each account.
• Leaving out the deposit interest or the State Pension when you check your income against the limit. The limit covers gross income from all sources.
• Using the DE1 for a joint account with someone who isn't your spouse or civil partner. Only a married couple's or civil partners' joint accounts qualify.
• Not telling the bank when your circumstances change. You must notify the local manager if you no longer qualify.
• Using the DE1 when the exemption is based on permanent incapacity. That needs Form DE2, which goes to Revenue.

After you fill it out

Print the form, have each account holder sign it, date it and give it to the manager of your bank, building society, credit union or post office savings bank. The institution stamps the date it received it.

The form may be inspected by Revenue, and it is an offence to make a false declaration.

If DIRT was already deducted in a year you qualified, Revenue says you can claim a refund with Form 54 sent to your Revenue office.

A copy of the filled form stays in your FileIt vault.

Form DE1 (DIRT-free interest, aged 65+): frequently asked questions

Official sources

• Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/additional-incomes/documents/dirt/form-de1.pdf
• Official instructions and guidance: https://www.revenue.ie/en/additional-incomes/dirt/who-is-exempt-from-dirt.aspx
• Edition shown on this page: Form DE1 2026 (RPC019907_EN_WB_L_1) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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