Taxes
How high are the corporate income tax in Ireland?
There are two rates of Corporation Tax (CT):
- 12.5% for trading income
- 25% for non trading income, for example rental and investment income
- CT is charged on the profits in a company’s accounting period. This period cannot be longer than 12 months. If the tax rate changes in the accounting period, profits will be apportioned on a time basis and taxed accordingly
- Dividends are taxed 25% in Ireland
What Double-tax treaties has Ireland?
Many countries have bilateral conventions to avoid double taxation and prevent fiscal evasion
Albania, Armenia, Australia, Austria, Bahrain, Belarus, Belgium, Bosnia-and-Herzegovina, Botswana, Bulgaria, Canada, Chile, Czech Republic, China, Croatia, Cyprus, Denmark, Egypt, Estonia, Ethiopia, Finland, France, Georgia, Germany, Ghana, Greece, Hong Kong, Hungary, Iceland, India, Israel, Ireland, Italy, Japan, Kazakhstan, Kuwait, Latvia, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mexico, Moldova, Montenegro, Morocco, Netherlands, New Zealand, Norway, Pakistan, Panama, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South-Korea, Spain, Sweden, Switzerland, Thailand, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States of America, Uzbekistan, Vietnam, Zambia
Status: End of 2020