Ireland has a capital gains tax rate of 33%. Small companies are required to make their first installment payment 31 days before the end of the tax accounting period, with the final installment due at the time of submitting the tax return. Large companies have a different payment schedule, with the first installment due six months after the start of the tax accounting period. The general corporate income tax rate is 12.5% for trade companies and 25% for non-trade companies. The general value-added tax rate is 23%. Non-residents are subject to a withholding tax of 25% on dividends and 20% on interest and royalties, while residents are subject to the same rates. The CIT return and payment are due nine months after the end of the tax accounting period.
Ireland Tax Brief
Time of Update 4/04/2026
Ireland Corporate Income Tax (CIT)
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.
Ireland Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Ireland Value-Added Tax (VAT)
General VAT Rate:
23
Learn More
Ireland Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
33%
Ireland Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
13.21
Additional info
Quick Navigation
TKEG Expat Ireland Corporate Tax Guide
Ireland Corporate Income Tax
Ireland VAT
Ireland Labor Tax
Ireland import and export duties
Stamp Duty
1.
Ireland Corporate Income Tax
Standard Corporate Income Tax Rate: 12.5% (trading rate) / 25% (passive rate) / Capital gains tax rate: 33%. Worldwide profits of businesses that are resident in Ireland are taxable in Ireland. Non-resident companies are only subject to Irish corporation tax on the trading profits of an Irish branch or agency, while certain Irish-source income (usually subject to withholding tax) is subject to Irish income tax. Passive income, including dividends, interest, rents and royalties from companies that are tax resident outside of Ireland, is taxed at 25%. The law provides for a 12.5% tax on certain dividend income, such as foreign trade income. The higher tax rate (25%) also applies to businesses operating entirely outside Ireland, as well as land trading, mining and petroleum extraction businesses. Close companies may be subject to additional corporation tax on undistributed investment income (including Irish dividends) and undistributed income from professional services (lawyers, accountants, doctors, engineers, etc.).
References
https://taxsummaries.pwc.com/ireland/corporate/taxes-on-corporate-income
2.
Ireland VAT
Ireland VAT Overview: The standard VAT rate is 23%. Reduced rates of 13.5% and 9% apply to certain goods and services. The 13.5% rate applies to construction services, labour-intensive services, household fuels and electricity. The 9% rate applies to tourism-related services, newspapers and sports facilities. Exports, most basic foodstuffs, oral medicines, books, children's clothing and footwear are subject to the zero rate. Certain supplies are exempt from VAT, including most banking services, insurance, medical care, passenger transport, education and training, and the letting of immovable property.
References
https://taxsummaries.pwc.com/ireland/corporate/other-taxes
3.
Ireland Labor Tax
Payroll Tax: The Pay-As-You-Earn system (PAYE system) places an obligation on employers to deduct income tax, Universal Social Charge (USC) and pay-related social insurance (PRSI) from payments made to employees, and to remit such deductions to the Irish tax authorities.
Pay-related Social Insurance (PRSI): Employees are compulsorily insured under a state-administered PRSI scheme. Contributions are made by both employer and employee. Employer PRSI contributions apply at rates up to 11.25% (increased from 11.15% since 1 October 2025), and these are an allowable deduction for corporation tax purposes.
Pay-related Social Insurance (PRSI): Employees are compulsorily insured under a state-administered PRSI scheme. Contributions are made by both employer and employee. Employer PRSI contributions apply at rates up to 11.25% (increased from 11.15% since 1 October 2025), and these are an allowable deduction for corporation tax purposes.
References
https://taxsummaries.pwc.com/ireland/corporate/other-taxes
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