Snapshot - Tax Regime

Corporate Tax Rate 12.5%
Trading income (including active financing, leasing, licensing, central entrepreneur, manufacturing, procurement and R&D). Dividends from trading company in EU/DTA. Dividends from trading companies in non-DTA (where listed) and countries with which Ireland has ratified the Convention on Mutual Assistance on Tax Matters.

Corporate Tax Rate 25%
Passive income (30% for certain capital gains).

Capital Gains Tax 0%
Where capital gains tax participation exemption applies.

Capital Duty 0%
No capital duty on the issue of shares.
Stamp Duty 1%
Applies to transfers of Irish registered shares (exemptions for group transfers and certain assets such as IP).

Stamp Duty 2%
Applies to transfers of commercial property.

Treaty Network 65
Signed Treaties with all major business jurisdictions (including China, Japan, India, Hong Kong, Singapore and South Korea).

Witholding Taxes
Broad range of domestic exemptions from dividend, interest and royalty withholding taxes.

Value Added Tax (VAT)
EU VAT regime.

Individual Rates
20% / 41% income tax rate bands plus USC at bands between 2% - 10% and 4% PRSI, but new incentive for executives to relocate to Ireland - reduction in taxable income by 30% on remuneration between €75,000 and €500,000 subject to conditions. In certain instances a company’s R&D tax credit may be surrendered against key employees’ income tax (subject to the credit not reducing the employees’ effective tax rate below 23%).

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