Ireland corporate tax rate

What this value means

12.5% ON TRADING INCOME. THIS IS NOT A SINGLE-RATE SYSTEM AND 12.5% IS NOT THE 'TOP' RATE — read this before serving the number to a customer. Revenue TDM Part 02-02-02 was read on 2026-07-22 and reproduces s. 21(1) TCA 1997 in full: 32% for FY1998, 28% FY1999, 24% FY2000, 20% FY2001, 16% FY2002, and 12.5% for the financial year 2003 and each subsequent financial year. 'Financial year' for Irish corporation tax purposes is the calendar year. THE OTHER STATUTORY RATES, WHICH ARE GENUINE ALTERNATIVE RATES AND NOT SURCHARGES: (1) 25% under s. 21A TCA 1997 on NON-TRADING income — rental income, investment income, and income from 'excepted trades' (dealing in or developing land other than construction operations, working minerals, and petroleum activities). A company with a mix of trading and passive income pays both rates on the respective slices; there is no blended statutory rate and no threshold. (2) 33% on chargeable gains, computed on capital gains tax principles but charged to corporation tax (gains on development land are dealt with separately). (3) A 20% surcharge under s. 440 TCA on undistributed investment and rental income of close companies, and 15% under s. 441 on undistributed professional-services income — surcharges on top of the 25%, not alternatives to it. NO LOCAL, MUNICIPAL, REGIONAL OR TRADE CORPORATE INCOME TAX EXISTS IN IRELAND, so unlike Germany, Italy or Japan there is nothing to add for a combined rate; 12.5% really is the whole national charge on ordinary trading profit. Commercial-rates (local property charges on business premises) are a separate occupational tax, not an income tax, and must not be added. PILLAR TWO: a 15% global minimum effective rate applies to in-scope groups under Part 4A TCA 1997, which transposes Council Directive (EU) 2022/2523 and which Finance Act 2025 (No. 18 of 2025), s. 95 further amended. Scope is MNE groups and large-scale domestic groups with consolidated annual revenue of €750m or more in at least two of the four preceding fiscal years. Ireland elected to operate a Qualified Domestic Top-up Tax (QDTT) alongside the IIR and UTPR, so the top-up is collected in Ireland rather than abroad. Pillar Two does NOT change the headline 12.5% rate and does not apply to companies below the threshold — a file that serves 15% as 'the Irish corporate tax rate' is wrong for the overwhelming majority of Irish companies. BUDGET 2026 MADE NO CHANGE TO ANY CORPORATION TAX RATE (verified against the Revenue Budget 2026 Summary, 7 October 2025); the corporation tax measures were reliefs — R&D credit raised from 30% to 35% with the year-one payable amount up from €75,000 to €87,500, an enhanced 40% film credit for VFX, and an extension of the digital games relief. Reliefs and credits (R&D, Knowledge Development Box, s. 291A capital allowances for specified intangibles) change the effective rate but are not blended into the value served here. ACCESS QUIRKS: the Irish Statute Book serves TCA 1997 s. 21 only AS ENACTED IN 1997, showing 38%/36% — that text is obsolete and must never be quoted as current; revisedacts.lawreform.ie has no working per-section URL for this Act. The Revenue TDM PDF 301-redirects from /tdm/ to /tdm-wm/ and its cover page says 'last reviewed in January 2024', which is a review date, not a rate date — the statutory rate is unchanged.

Earlier values

Get it programmatically

curl https://euroref.dev/v1/ie/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/ie/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ie/corporate-tax

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