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Ireland

Corp Tax: 12.5%Setup: 50 EURIncorporate: 5 daysData Quality: 100%

Tax Rates

Corporate Tax

12.5%Verified Jun 2026

Effective Corporate Rate

12.36%

Capital Gains

33%Verified Jun 2026

Personal Income (Top)

40%Verified Jun 2026

VAT

23%Verified Jun 2026

VAT Reduced Rates

13.5%, 9%, 0%

Dividend Withholding

25%Verified Jun 2026

Tax System

System Type

worldwideVerified Jun 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Jun 2026

Transfer Pricing

highVerified Jun 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Jun 2026

IP Effective Rate

10%

Crypto Tax

capital gainsVerified Jun 2026

Crypto Rate

33%

Participation Exemption

AvailableVerified Jun 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

78Verified Jun 2026

Double Tax Agreements

Key Partners

United States, United Kingdom, Germany, France, Netherlands, China

Exit Tax

YesVerified Jun 2026

Exit Tax Rate

12.5%