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Corporation Tax

Page history last edited by Kevin O'Brien 13 years, 6 months ago

Corporation Tax

(back to main, Taxation)

 

Corporation Tax is charged on company’s profits which include both income and chargeable gains. The corporation tax in Ireland is quite low, and is often cited as an example of tax competition, as it is used as an incentive for foreign companies to invest in the Republic of Ireland.

 

The current rate is 12.5% for trading income and 25% for non-trading income.

 

Minister of Finance Ruairi Quinn reduced corporation tax to 12.5% on trading income.

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