Ireland’s Tax Regime

The key features of Ireland’s tax regime that make it one of the most attractive global investment locations include:

  • 12.5% corporate tax rate

  • 25% R&D tax credit

  • excellent intellectual property (IP) regime

  • attractive holding company regime

  • effective zero tax rate for foreign dividends

CORPORATION TAX RATE IS 12.5%

This applies to all Irish corporate trading profits. A rate of 25% applies to non-trading (passive) income.

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Corporate Tax Rates

Ireland12.50
Lithuania15.00
Singapore17.00
Czech Republic19.00
Hungary19.00
Poland19.00
UK20.00
Portugal21.00
Sweden22.00
Denmark22.00
Japan23.90
Austria25.00
China25.00
Netherlands25.00
Spain25.00
Luxembourg29.22
Germany30.00
Belgium33.00
France33.33
USA35.00
Source: PwC, 2016. Rates are reflective of the relevant CIT rates in the specified countries as of 8 January 2016