Strategic Insights

Ireland is currently grappling with a severe domestic housing crisis, strained infrastructure, and unsustainable rapid population growth fuelled by illegal migration that has outpaced essential public services. These systemic growing pains manifest as record-high rents, long hospital wait times, and public unrest regarding the rapid pace of immigration. Core Issues Impacting Ireland Today Housing Shortage: The availability of housing is the most widely cited issue in the coun

Ireland’s corporation tax features a standard 12.5% rate on trading income and a 25% rate on non-trading (passive) income. A global minimum effective rate of 15% applies to large multinational corporations with revenues exceeding €750 million. Key Tax Rates & Thresholds 12.5% Rate: Applies to active trading income, including most business profits and foreign trading dividends. 25% Rate: Applies to passive income (e.g., rents, royalties, interest), non-trading income, and cert

Ireland boasts one of Europe's premier Research and Development (R&D) ecosystems, backed by a €7 billion annual national investment and a generous 30% R&D Corporation Tax Credit. The sector is driven by Enterprise Ireland (EI) and IDA Ireland, providing funding and support for start-ups, SMEs, and global tech and pharmaceutical multinationals. Key Incentives & Supports Companies conducting qualifying R&D in the European Economic Area (EEA) or the UK can heavily subsidize thei