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Ireland

Corp Tax: 12.5%Setup: 50 EURIncorporate: 10 daysData Quality: 74%

Tax Rates

Corporate Tax

12.5%Verified Feb 2026

Effective Corporate Rate

15%

Capital Gains

33%Verified Feb 2026

Personal Income (Top)

40%Verified Feb 2026

VAT

23%Verified Feb 2026

VAT Reduced Rates

13.5%, 9%, 4.8%, 0%

Dividend Withholding

25%Verified Feb 2026

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

10%

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

33%

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

78Verified Feb 2026

Double Tax Agreements

Key Partners

United States, United Kingdom, Germany, France, Netherlands, Luxembourg

Exit Tax

YesVerified Feb 2026

Exit Tax Rate

12.5%