{{ languageVal }}
  • English

Technical Publications

Chambers Global Practice Guide to Corporate Tax 2019: Ireland

09 Apr 2019

Ireland has two rates of corporation tax: a 12.5% rate and a 25% rate.The 12.5% rate applies to the trading income of a company which carries on a trade in Ireland (including certain qualifying foreign dividends where paid out of trading profits). There is no precise definition of what constitutes trade for this purpose but, broadly, where a company is carrying on an active business in Ireland on a regular or habitual basis and with a view to realising a profit, it should be considered to be trading for tax purposes....Read more

Related Services


Our market leading Tax team is at the forefront of innovation in developing new structures and strategies for international and Irish clients on cross-border tax matters.