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Corporation Tax Ireland

  • May 17
  • 1 min read

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 certain trades carried out wholly outside Ireland.

  • 6.25% Rate: Available for qualifying Research and Development (R&D) activities under the Knowledge Development Box (KDB).

  • 15% Global Minimum:

    Ireland implemented this OECD-backed minimum tax for multinational groups with global revenues exceeding €750 million.

 
 
 

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