How to use this calculator
- Enter the refund received, the excess found and the months between refund and assessment.
- Choose the dates of refund and assessment to match your situation.
- Read the excess refund, the interest and the total amount due back in the result.
Part months are counted as full months; confirm the period from the date of the refund.
The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.
For the related work, see Tax audit.
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