Taxes in Ireland
Ireland charges corporation tax at 12.5% on trading income and 25% on non-trading (passive) income such as rent, under sections 21 and 21A of the Taxes Consolidation Act 1997; large groups in scope of Part 4A are brought to a 15% minimum effective rate. The standard rate of VAT is 23% (section 46 of the Value-Added Tax Consolidation Act 2010), income tax is charged at a standard rate of 20%, and capital acquisitions tax on gifts and inheritances is 33% above the group thresholds — EUR 400,000 for Group A, a child inheriting from a parent.
Key facts
| Corporation tax (TCA 1997 s 21, s 21A) | 12.5% trading income; 25% non-trading income |
|---|---|
| Minimum tax (TCA 1997 Part 4A) | 15% for in-scope large groups |
| VAT (VATCA 2010 s 46) | 23% standard rate |
| Income tax (TCA 1997 s 15) | 20% standard rate (2025 onwards); the tax year is the calendar year |
| Capital acquisitions tax (CATCA 2003) | 33%; Group A threshold EUR 400,000 |
| Stamp duty on residential property (SDCA 1999) | 6% on consideration above EUR 1.5 million |
| Self-assessment return (TCA 1997 s 959A) | 31 October in the year after the tax year |
| Authority | Revenue (the Revenue Commissioners) |
Opens the assistant with Ireland already selected. Answers cite the law, guidance and cases they rest on.
Where the law and the practice live
Ireland is not the United Kingdom: HMRC, National Insurance and stamp duty land tax belong to a different country's law, Northern Ireland included. The Taxes Consolidation Act 1997, the Capital Acquisitions Tax Consolidation Act 2003 and the Stamp Duties Consolidation Act 1999 are consolidated by Revenue in its Notes for Guidance, which place Revenue's notes between the sections; the Law Reform Commission's Revised Acts consolidate the VAT, local property tax, customs and tax appeals Acts. Revenue's Tax and Duty Manuals set out its view and bind nobody.
Appeals and case law
A taxpayer who disagrees with Revenue appeals to the Tax Appeals Commission. Its determinations, cited by number (for example 09TACD2026), decide one appeal on its facts and can be appealed to the High Court on a point of law by case stated. The assistant cites the Commission's determinations; it does not hold the courts' judgments.
Frequently asked questions
- What is the corporation tax rate in Ireland?
- 12.5% on trading income and 25% on non-trading income; in-scope large groups pay a 15% minimum under Part 4A of the TCA 1997.
- What is the standard VAT rate in Ireland?
- 23%, under section 46 of the Value-Added Tax Consolidation Act 2010.
- When is an Irish income tax return due?
- By 31 October in the year after the tax year, for a self-assessed individual.
Primary sources
- Revenue — Tax and Duty Manuals and Notes for Guidance
- Law Reform Commission — Revised Acts
- Tax Appeals Commission — determinations
- Irish Statute Book
- Revenue (the Revenue Commissioners)
Related guides
Disclaimer: This page provides general tax information based on publicly available primary sources, reviewed on the date shown. Rules are conditional and change; the page may not reflect a change made after that date, and it is not a substitute for advice from a qualified tax professional on your specific situation.