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Corporate Tax Rate of 12.5%
Ireland's corporate tax rate is 12.5%, which is the lowest among all EU countries. It is also an important factor for many businesses deciding to operate in Ireland's jurisdiction.
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Convenient Management
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High-End Market
Ireland is at the forefront of investment in new technologies, attracting numerous information technology companies including Google and ByteDance. Moreover, Ireland's laws do not stipulate foreign exchange controls, thereby allowing Irish companies to open corporate bank accounts globally and conduct international business at any time.
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Intellectual Property System
Ireland is an attractive place for the development and utilization of intellectual property. Its tax system is one of the most favorable and competitive systems globally as it invests in R&D activities, commercializes them, and protects intellectual property rights. Irish companies can avail tax benefits and incentives for their intellectual property applications.```
Tax Info
Enter Dynamic Page- General CIT Rate
- Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
- CIT Return Due Date
- Nine months after the end of the tax accounting period.
- CIT Payment Due Date
- Nine months after the end of the tax accounting period.
- CIT Estimated Payment Due Date
- Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 25/20/20
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 25/20/20
- General VAT Rate
- 23
- General Capital Gain Tax Rate
- 33%
- Composite Effective Average Tax Rate
- 12.36
- Composite Effective Marginal Tax Rate
- 13.21
Administrative Regions
- C - Connacht
- CE - County Clare
- CN - County Cavan
- CO - County Cork
- CW - County Carlow
- D - County Dublin
- DL - County Donegal
- G - County Galway
- KE - County Kildare
- KK - County Kilkenny
- KY - County Kerry
- L - Leinster
- LD - County Longford
- LH - County Louth
- LK - County Limerick
- LS - County Laois
- M - Munster
- MH - County Meath
- MN - County Monaghan
- MO - County Mayo
- OY - County Offaly
- RN - County Roscommon
- SO - County Sligo
- TA - County Tipperary
- U - Ulster
- WD - County Waterford
- WH - County Westmeath
- WW - County Wicklow
- WX - County Wexford
Belonging Jurisdiction
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IE - Ireland
Republic of IrelandLearn MoreRepublic of Ireland -
EEA - European Economic Area
European Economic AreaLearn MoreEuropean Economic Area -
EU - European Union
European UnionLearn MoreEuropean Union -
WORLD - Global
EarthLearn MoreEarth
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