Europe · Tax guide

Ireland

Ireland taxes trading profits at 12.5% and passive income at 25%, charges VAT at 23%, applies the global minimum tax to large groups, and is introducing e-invoicing from November 2028. Taxes are administered by the Revenue Commissioners.

Updated 1 October 2026 · 19 of 19 figures checked against official sources

Check your obligations

At a glance

Corporation tax on trading income
12.5%

25% on passive income

VAT
23%

Reduced rates 13.5%, 9% and 0%

Income tax
20% and 40%

Plus USC and PRSI

Dividend withholding
25%

Before exemptions

Stamp duty on commercial property
7.5%

Paid by the buyer

Global minimum tax
15%

Groups with revenue of €750 million or more

Corporation tax

Trading profits are taxed at 12.5%; investment and other passive income at 25%. Large companies pay preliminary tax in instalments, and the CT1 return is due within 9 months of the year-end, by the 23rd of the month.

Sole traders pay income tax at 20% and 40%, plus the universal social charge (USC) and PRSI.

VAT

VAT is charged at 23%, with reduced rates of 13.5%, 9% and 0% for items such as fuel and construction, tourism and some food, and children's clothing and exports. Registration is required once turnover exceeds €85,000 for goods or €42,500 for services. Returns are usually filed every two months.

E-invoicing

In November 2028, large corporates must issue domestic B2B e-invoices and all businesses must be able to receive them. In November 2029, the requirement extends to all VAT-registered businesses trading across the EU.

Withholding taxes

  • Dividend withholding tax: 25%, with exemptions for EU and treaty-country companies that file the right declarations.
  • Yearly interest and patent royalties: 20%, with exemptions for EU and treaty recipients.
  • Construction, forestry and meat processing: principal contractors deduct Relevant Contracts Tax at 0%, 20% or 35%, the rate set by Revenue for each subcontractor.

Transfer pricing and the global minimum tax

Related-party transactions must be at arm's length. A local file is required for groups with revenue of €50 million or more and a master file at €250 million or more. Groups with €750 million or more file country-by-country reports and are subject to the global minimum tax at 15%.

Stamp duty on property

Buyers pay stamp duty of 7.5% on non-residential property. On homes the rates are 1% up to €1 million, 2% up to €1.5 million and 6% above.

Key dates

  • Every two months, by the 23rdVAT return and payment (online)
  • MonthlyPAYE, USC and PRSI on wages, and RCT returns
  • Within 9 months of the year-endCorporation tax return (CT1), by the 23rd
  • November 2028E-invoicing phase 1
  • November 2029E-invoicing phase 2

Figures and sources

19 figures

Indicative only. This assessment is a high-level overview of Irish tax obligations based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified Irish tax adviser (Chartered Tax Adviser) before making compliance decisions.