Last modified: 10/04/2025 15:03

Corporate taxation

1. Corporation tax is charged at the rate of 12.5% on most ‘trading’ income. 
2. Corporation tax is charged at the rate of 25% on ‘non-trading’ income including certain foreign income, rental income, miscellaneous income and income from activities that consist of working minerals, petroleum activities & dealing in or developing land (other than construction operations).
3. Exit charge of 12.5% applies on gains arising from the deemed disposal of assets held by a company on migration and in other circumstances.

Residence: A company is resident in Ireland if it is incorporated or has its place of central management and control there.

Basis: Corporation tax is charged on all profits (income or gains) wherever arising of all companies that are Irish-resident. Non-Irish resident companies conducting a trade in Ireland through a branch (or PE) will be assessed on the income and gains of that branch. Corporation tax is also charged on non-resident companies’ income from certain Irish sources such as income from Irish property.

Taxable income: Broadly speaking, corporation tax is charged on the adjusted net profit as per the company’s accounts prepared in accordance with applicable Irish accounting frameworks (Irish GAAP, IFRS or US GAAP) . Capital expenditure is not deductible but capital allowances (a form of tax depreciation) is available at a rate of 12.5% per annum for qualifying expenditure on certain assets by way of a deduction from taxable profits.

Significant local taxes on income: None

Alternative minimum tax: Not applicable at present but Ireland is anticipated to increase its minimum corporation tax rate to 15% for large multinational companies within the scope of the Global Anti-Base Erosion (GloBE) rules under the BEPS 2.0 project.

Taxation of dividends: Generally, corporation tax is not chargeable on dividends received by Irish-resident companies from other Irish-resident companies. Such income is described as ‘franked investment income’. Corporation tax is chargeable on dividends received from non-resident companies at a rate of 12.5% where the profits are derived from trading income and the paying company is resident in the European Union or in a territory with which Ireland has a double taxation treaty. Otherwise the tax rate will be 25%. Ireland has an extensive network of tax treaties and provides for the pooling of foreign tax credits. Dividend withholding tax (DWT) at a rate of 25% must be applied to dividends paid by Irish-resident companies. However, the paying company is not required to operate DWT on making distributions to the following: – a 51% parent company resident in Ireland – a company resident in Ireland which has arranged a declaration for exemption – a non-resident company which is resident in an EU or DTA country – a non-resident company which is under the control (directly or indirectly) of persons who are resident for tax purposes in an EU or DTA country and is not under the control (directly or indirectly) of persons who are resident in Ireland – a 5% EU tax resident company under the EU Parent Subsidiary Directive – Certain other bodies such as charities and pension funds

Capital gains: Corporation tax is charged on the ‘chargeable gains’ of Irish resident companies and non-resident companies on the disposal of assets used in or for the purposes of a trade in Ireland. The effective rate of tax on capital gains is 33%. The gain is calculated on the difference between the proceeds of disposal (as reduced by the costs of disposal) less costs of acquisition (as increased by acquisition costs, fees etc.). Non-resident companies are subject to Capital Gains Tax (CGT) at a rate of 33% in respect of chargeable gains on Irish ‘specified assets’ which include: – Land and buildings located in Ireland – Mineral rights or interests in Ireland – Shares deriving the greater part of their value from the above The ‘participation exemption’ exempts gains arising to a holding company on the disposal of shares in its ‘qualifying’ trading subsidiaries. The holding company must have held the subsidiary’s shares for a minimum period of 12 months and there is a minimum ownership requirement of 5%. Not all activities qualify as ‘qualifying’ trades. The participation exemption now also extents to relevant distributions (foreign dividends) received by Irish Parent companies on or after 1 January 2025. The availability of the relief is subject to the foreign subsidiary and Irish parent satisfying’s the conditions of the relief under S831B TCA 1997.

Losses: A company may offset relevant trading losses against other relevant trading income arising in the same accounting period and of the preceding period of similar length. Alternatively, it may carry losses forward to use against profits of the same trade in future years. Trade losses arising in the period may also be used to reduce non-trade profits and capital gains in the current period or preceding period on a value basis. Excepted trading losses arising from an ‘excepted trade’ (e.g. dealing in or development land, working minerals, petroleum activities) may be offset against the total profits of the company in the same accounting period in which the loss arises, the preceding period or carried forward against future income of the same excepted trade. Capital losses may be set off against capital gains only; excess losses may be carried forward against gains in future years.

Foreign tax relief: Relief is given for most foreign taxes by the credit method under network of Irish bilateral tax agreements. Domestic relief for foreign tax incurred in the form of ‘unilateral relief’ is available where a bilateral tax agreement is not applicable.

Participation exemption: See ‘Taxation of dividends’ and ‘Capital Gains’.

Holding-company regime: See ‘Taxation of dividends’ and ‘Capital gains’.

Tax-based incentives: Incentives include: *R&D tax credit regime (30% of qualifying expenditure for periods commencing 1 January 2024, previously 25%) *Knowledge Development Box (KDB) relief (effective 6.25% tax rate on relevant income) *S. 291 Intangible Capital Allowances on qualifying intellectual property assets *Digital Gaming tax credit regime (32% on eligible expenditure of up to a maximum limit of €25 million per project). *There is an optional tonnage tax for shipping companies *S. 110 regime for qualifying securitization companies *Gross Roll Up Regime (tax free growth) for qualifying undertakings in the funds industry *Accelerated capital allowance regimes (100% immediate deduction) for qualifying energy efficient equipment

Group relief/fiscal unity: No consolidated filing option is available but group losses may be surrendered between companies in the same group. Assets may be transferred intra-group at no gain/no loss and relief from withholding taxes on certain intra-group payments.

Corporate taxation: compliance

Tax year: Corporation tax is assessed on the profits of a company’s accounting period at the rate of tax in force applicable to that accounting period . A tax accounting period is a period of not more than 12 months and is normally the period for which a company makes up its financial statements. Companies are free to choose the accounting year-end for the purposes of the assessable period.

Consolidated returns: N/A

Filing and payment: Corporation tax returns must be filed electronically on a self-assessment basis within 9 months of the end of a company’s accounting period. Preliminary tax payments are due for ‘small companies’ one month before the end of its accounting period (but no later than the 23rd day of the month). A ‘small company’ is defined as one whose corporation tax liability in the preceding accounting period does not exceed €200,000 for a 12 month accounting period. Where the previous period is less than 12 months, the tax due must be ‘annualised’ to determine if the company qualifies as a small company. ‘Non-small companies’ must make biannual instalment payments.

Penalties: Failure to file returns can result in fixed penalties and daily interest charged for overdue payments of tax. The late filing of returns will result in late filing surcharges which are calculated as follows: – 5% of the tax liability for the year of assessment to which the tax return relates, subject to a maximum of €12,695, where the tax return is delivered within two months of the filing date; – 10% of the tax liability for the year of assessment to which the tax return relates, subject to a maximum of €63,485, where the tax return is not delivered within two months of the filing date. Tax-geared penalties may be imposed for carelessly or deliberately incorrect returns.

Rulings: Statutory clearance procedures for certain reliefs and elections . Non-statutory procedures for obtaining tax authorities’ view of specific transactions via the Large Corporate Division (LCD) or Revenue Technical Service (RTS) .

Taxation of individuals

1. Various personal tax credits (e.g. individual credit – €1,875, employee tax credit €1,875) reduce the effective rates of income tax. 
2. The Universal Social Charge (USC) is a tax that has replaced both the income levy and the health levy (also known as the health contribution) and is treated as income tax under Ireland’s network of bilateral tax agreements. 
3. A USC exemption threshold applies for individuals earning €13,000 or less. 
4. Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less and individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less are subject to a reduced rate of USC (2%) on income earned above €12,012. 
5. A USC surcharge of 3% applies to individuals whose non-employment income exceeds €100,000 in a year. As such, a rate of 11% applies to the non-PAYE income that exceeds €100,000.
6. Married persons may aggregate their income and surrender an portion of their tax bands to their partner. 
7. Persons aged 65 years or older may avail of exemption from income taxes subject to certain income thresholds (€18,000 single person, €36,000 married couple). 

Residence: An individual becomes Irish-resident if he or she is present in Ireland for 183 days in any one tax year. An individual will also be Irish-resident if that individual is present in Ireland for a period of 280 days in aggregate in the current and preceding tax year (subject to being present for a minimum of 30 days in Ireland in the tax year in question. An individual is present in Ireland for a day if he or she is present in Ireland for any part of that day. An individual becomes ordinarily resident once he or she has been resident in Ireland in the preceding three tax years. That individual will then remain ordinarily resident until such time as he or she has been non-resident for three successive tax years.

Basis: The scope of an individual’s liability to income tax in Ireland is determined by the residence and domicile status of the individual. ‘Domicile’ is, broadly, the jurisdiction where the individual ultimately belongs and is normally inherited but may be acquired by choice.

Resident Ordinarily resident Domiciled Liable to Irish income tax on Yes Yes/No Yes Worldwide income Yes Yes/No No ■Irish source income,

■foreign employment income to the extent duties of the employment are performed in Ireland, and

■other foreign income to the extent that it is remitted into Ireland No Yes Yes Worldwide income with the exception of:

■income from a trade or profession, no part of which is carried out in Ireland,

■income from an employment all the duties of which, apart from incidental duties, are exercised outside Ireland, and

■other foreign income, provided that it does not exceed €3,810 No Yes No Irish source income and foreign income to the extent it is remitted to Ireland. Income from the following sources is not liable to Irish income tax, even if remitted to Ireland:

■income from a trade or profession, no part of which is carried out in Ireland,

■income from an employment all the duties of which, apart from incidental duties, are exercised outside Ireland, and

■other foreign income, provided that it does not exceed €3,810 No No Yes/No Irish source income only.

Taxable income: The income tax code operates as a schedular system with different sources of income taxed in separate ways under applicable rules depending on which schedule applies. Schedule D Case I Trade Income Case II Professional income Vocational income Case III Investment income (not subject to deduction of Irish tax at source) Foreign employment income (other than those exercised in the State) Foreign investment income (not subject to deduction of Irish tax at source) Case IV Irish deposit interest (taxed at source) Covenant income Maintenance payments Residual income category Income from unknown or unlawful sources Case V Rental income from Irish property Schedule E Irish employment income, income from Irish offices, pensions in Ireland, foreign employment income (to the extent that the employment is exercised in the State) Schedule F Dividends received from Irish resident companies

Capital gains: Where an individual makes a gain on the disposal of a chargeable asset, the gain will be subject to capital gains tax (CGT). The gain is calculated on the difference between the proceeds of disposal (as reduced by the costs of disposal) less the base cost of the asset (as increased by acquisition costs, fees etc). The current rate of CGT is 33%. Gains arising from a trade of dealing in or developing land are governed by special rules. Liability to Irish capital gains tax is set out as follows: Resident or Ordinarily Resident Domiciled Liability to Irish CGT Yes Yes Worldwide gains Yes No Irish gains and other gains to the extent that they are remitted to Ireland No Yes Only on Irish ‘specified assets’ No No Only on Irish ‘specified assets’ ‘Irish specified assets’ include Irish land, Irish minerals and mineral rights, assets situated in Ireland which are used for a trade conducted by a branch or agency, and shares in an unquoted company which derive the greater part of their value from Irish land or minerals. Every individual has an annual exemption from CGT of €1,270 and various other reliefs are available subject to the nature of the disposal.

Deductions and allowances: For personal bands tax bands, see under ‘Taxation of individuals tables’. There are also additional deductions available for qualifying investment under the EII Scheme and for qualifying pension contributions within relevant limits made in respect of a tax year. Various tax credits are available subject to the circumstances of the individual including for self-employed individuals, blind people, some elderly taxpayers, incapacitated children, home carer’s, one parent family credits and surviving spouses.

Foreign tax relief: Relief is given for most foreign taxes by the credit method under network of Irish bilateral tax agreements. Domestic relief for foreign tax incurred in the form of ‘unilateral relief’ is available where a bilateral tax agreement is not applicable.

Taxation of individuals: compliance

Tax year: The income tax year in Ireland is the calendar year

Filing and payment: Tax returns are submitted on a self-assessment basis. An individual whose only income sources are employment income and Irish deposit interest subject to DIRT is not required to file a return of income. Instead such an individual falls within the ‘Pay As You Earn’ (PAYE) system. PAYE is a payroll withholding tax operated by the individual’s employer. Income tax and PRSI (‘Social Insurance’) contributions on employment income are withheld by the employer under the PAYE system. Self-employed individuals and individuals with personal investment income are assessable persons, and must file an annual return under the self-assessment system. Spouses and civil partners may elect to be assessed on a joint, separate or individual basis.

The due date to pay and file personal income tax returns is 31 October in the year following the tax year in which the income arose. The date is generally extended by Revenue concession to the second week in November where electronic filing (‘ROS’ – Revenue On-Line Service) is used. Tax is paid at the time the return is made, together with ‘preliminary tax’ for the current year. The amount of preliminary tax paid can be 90% of the estimated liability or 100% of the preceding year’s liability. Where the taxpayer signs up to pay his or her tax in monthly instalments by direct debit from his or her bank account, the preliminary tax figure can also be based on 105% of the pre-preceding year’s liability. The 105% option cannot be availed of where the tax liability for the pre-preceding year was nil.

Penalties: Failure to file returns can result in fixed penalties and daily interest charged for overdue payments of tax. The late filing of returns will result in late filing surcharges which are calculated as follows: – 5% of the tax liability for the year of assessment to which the tax return relates, subject to a maximum of €12,695, where the tax return is delivered within two months of the filing date; – 10% of the tax liability for the year of assessment to which the tax return relates, subject to a maximum of €63,485, where the tax return is not delivered within two months of the filing date. A surcharge of 10% may also apply where Local Property Tax obligations are not met. Tax-geared penalties may be imposed for carelessly or deliberately incorrect returns.

Rulings: See under ‘Corporate taxation’.

Withholding taxes

1. See ‘Corporate Taxation’ for domestic relieving provisions from Dividend Withholding Tax (DWT) on payments to resident and non-resident companies. In addition, Ireland’s bilateral tax agreements generally provide for nil or reduced rates of DWT. 
2. Irish resident recipients are entitled to a refundable tax credit for any DWT incurred. Non-residents in an EU or tax treaty country should be entitled to domestic relief from DWT. In addition, Ireland’s bilateral tax agreements generally provide for nil or reduced rates of DWT.  
3. Withholding tax applies to ‘annual interest payments’ with extensive exemptions for banks, treasury companies and payments to certain non-residents. Relief is also available to companies on payments made by qualifying corporate groups between its members and under the EU Interest and Royalties Directive. In addition, Ireland’s bilateral tax agreements generally provide for nil or reduced rates of withholding tax. 
4. Withholding tax applies to ‘patent royalties’ with exemptions available on payments to certain non-residents. Relief is also available to companies on payments made by qualifying corporate groups between its members and under the EU Interest and Royalties Directive. In addition, Ireland’s bilateral tax agreements generally provide for nil or reduced rates of withholding tax. 
5. Where a person disposes of Irish land or minerals (or shares in a company that derives the majority of its value therefrom), and the consideration for the disposal exceeds €500 000 in the case of commercial property and in excess of €1million in the case of residential property, the purchaser must withhold 15% of the payment unless the vendor provides the purchaser with a CG50 tax clearance certificate.
6. Relevant Contracts Tax (RCT) is levied in the construction, forestry and meat processing sectors depending on the tax compliance levels of the subcontractor.
7. Professional Services Withholding Tax is levied by certain public entities and authorised health insurers at the standard rate of income tax (currently 20%).
8. Rents payable to non-resident landlords must have income tax deducted the standard rate of income tax (currently 20%). There is a  Non-Resident Landlord Withholding Tax (NLWT) system in operation since the 1 July 2023. This means that either the tenant or collection agent acting for a non-resident landlord will have to withold 20% tax from the rent and submit an online Rental Notification to Revenue together with payment of the tax withheld. The landlord will receive a credit for the tax that has been withheld by the tenant or collection agent when filing the income tax/corporation tax return.

Branch remittance tax: N/A

Anti-avoidance legislation

Transfer pricing: OECD principles (2017 Guidelines) endorsed. Small and Medium Enterprises (SMEs) as are currently not within scope of Irish transfer pricing rules.

Interest restriction: Interest limitation rules (ILR) limit the net interest deductions of a company within the charge to Irish corporation tax to 30% of EBITDA on a company or group-wide basis in certain circumstances. Ireland has adopted the following exclusions: – a de minimis exemption for interest expenses up to €3m; – an exemption for standalone entities; – a legacy debt exclusion for debt put in place before 17 June 2016 and not altered since then; and – a long-term infrastructure projects exclusion

Controlled foreign companies: Irish Controlled Foreign Company (CFC) rules are designed to re-attribute undistributed income of a CFC to an Irish group company which is generated from activities carried on by an Irish group company. Such income forms part of the taxable income of the Irish company if the foreign tax paid is less than 50% of the hypothetical Irish tax on the entity. Exemptions provide no CFC charge should arise where – (i) the essential purpose of the arrangement is not to obtain a tax advantage and (ii) the company does not have any non-genuine arrangements in place.

Hybrid mismatches: The anti-hybrid rules are aimed at preventing companies from benefiting from differences in the tax treatment of payments on hybrid financial instruments and on payments by or to hybrid entities. A tax advantage arising from this is referred to as a hybrid mismatch outcome. Hybrid financial instruments are broadly those that are treated as debt in one jurisdiction but equity in another, while a hybrid entity is typically viewed as opaque in one jurisdiction but transparent in another. The rules deny deductions for such payments or, in certain circumstances, will subject them to tax in Ireland.

Disclosure requirements: Country by Country (CbC) reporting and other disclosure requirements according to Common Reporting Standard (CRS) and Foreign Account Tax Compliance Act (FATCA) where applicable.

Exit taxes: For companies ceasing to be resident, deemed disposal and reacquisition at market value on most chargeable assets. However, exit tax will not apply in certain circumstances such as where the assets remain within charge to Irish tax or if the assets of an Irish-resident company continue to be used in Ireland by a permanent establishment of the company after the company migrates. Exit taxes do not apply to individuals.

General anti-avoidance rule: Revenue can challenge a tax avoidance scheme under the General Anti-Avoidance Rule (GAAR) or one of the Specific Anti-Avoidance Rules (SAARs). The GAAR is intended to defeat tax avoidance schemes which: – have little or no commercial purpose – are primarily entered into to obtain a tax advantage. The taxpayer is not entitled to claim the tax advantage when submitting their tax return if the transaction falls under GAAR. In addition to the GAAR there are many targeted anti-avoidance rules throughout tax legislation (SAARs). These rules are intended to deny the benefit of a loss, relief or exemption which may otherwise be available.

Digital services tax and Other significant anti-avoidance legislation: N/A

Value-added tax/Goods and services tax

Type of tax: As a Member State of the European Union, Ireland has a value-added tax (VAT) regime similar to other VAT regimes throughout the European Union. In general VAT is due on supplies of goods and services, the import of goods from outside the European Union and the ‘intra-EU acquisitions’ of goods and services from other EU Member States. Northern Ireland is subject to the same EU VAT rules on goods as EU member states. EU VAT rules on services do not apply to Northern Ireland and is treated as being outside the EU. In relation to supply/ acquisition of goods and services from/to United Kingdom, it is treated as being outside the EU.

Standard rate: 23%

Reduced rates: 13.5%, 9%, 4.8%, 0%

Registration: A taxable person is defined as ‘any person who independently carries out any business in the State [i.e. Ireland]’. A taxable person must register for VAT where his supplies exceed any of the following thresholds: Type of supply Threshold Supplies of goods €85,000 Supplies of services €42,500 Intra-EU acquisitions €41,000 Distance sales into Ireland €10,000 Non-established traders NIL

Filing and payment: The taxable (VAT) period is a two-month period (bi-monthly) commencing on the first day of January, March, May, July, September, November. However, the following taxable periods may be authorised by the Collector-General: – annual return if you are making equal instalments by direct debit – four-monthly returns if your annual VAT liability is between €3,001 and €14,400 – six-monthly returns if your annual liability is €3,000 or less. Accountable persons must file and pay excess output VAT or repayment of excess input VAT by the 19th day of the month following the end of each taxable period. For Revenue Online Service (ROS) filers, the existing time limit of the 19 day of the month for filing a VAT return has been extended to the 23 day of the month. Interest and penalties are applicable for late or non-filing and payment of VAT .

Social security contributions

Both the employee and employer pay Pay Related Social Insurance (PRSI). There are a number of different classes and thresholds but Class A PRSI covers persons under 66 years of age in industrial, commercial and service-type employments who are employed under a contract of service who have reckonable pay of €38 or more a week from all employments as well as public and civil servants recruited from 6 April 1995 as follows:

Subclass         Weekly pay band               How much of weekly pay      Employee Contribution       Employer Contribution

AO                  €38 – €352 inclusive                        All                                          Nil                                       8.90%

AX                  €352.01 – €424 inclusive                 All                                          4.10%                                 8.90%             

AL                  €424.01 – €527 inclusive                 All                                          4.10%                                  8.90%             

A1                  More than €527                               All                                          4.10%                                 11.15%

A tapering PRSI Credit exists for Class A employees earning between €352.01 and €424 a week. The PRSI Credit reduces the amount of PRSI charged a week. The amount of PRSI Credit depends on gross weekly earnings. For gross weekly earnings of €352.01, the maximum PRSI Credit of €12 per week applies. For earnings between €352.01 and €424, the maximum weekly PRSI Credit of €12 is reduced by one sixth of earnings in excess of €352.01. Once earnings exceed €424 the PRSI credit no longer applies.

From 1 October 2025, Class A employer contributions will be increase to 11.25% and employee contributions will increase to 4.2%. 

Self-employed

All self-employed persons aged between 16 and 66 with earnings of more than a specified amount (currently €5,000 per annum) must pay PRSI. The rate of PRSI for self-employed persons is 4.1%, with a minimum payment of €500 and must be paid on all income i.e. including rental and investment income. Non-residents do not pay PRSI on unearned income. From 1 October 2025, the rate of PRSI will increase to 4.2%.

Other taxes

Capital duty: N/A

Immovable property taxes: A tax on residential property was introduced for 2013 and subsequent years, the ‘Local Property Tax’. Local Property Tax (LPT) is charged according to the valuation band that applies to a property. Each band has a corresponding basic rate of LPT for the valuation period 2022 to 2025. Each Local Authority can increase or decrease the LPT rate by up to 15% from the basic rate each year. There are 19 applicable valuation bands ranging from an initial band of less than €200,000 (€90 LPT charge) to properties valued up to €1.75 million (€2,721 LPT charge). The LPT charge for properties with a market value greater than €1.75 million is calculated from the valuation of the property rather than from a valuation band. The LPT charge for these properties is calculated as the sum of: – 0.1029% of the first €1.05 million of market value – 0.25% of the portion of the declared market value between €1.05 million and €1.75 million – 0.3% of the portion of the declared market value above €1.75 million. Commercial properties are subject to ‘commercial rates’ which are administered by local authorities.

Transfer tax: N/A

Stamp duty: Ireland operates stamp duty payable by the purchaser on the acquisition of certain assets. Stamp duty is chargeable on certain instruments (documents) provided for in legislation. Voluntary conveyances are stampable at market value. The stamp duty rates on a transfer of residential property are: – 1% on the first €1 million – 2% on any consideration over €1million and up to €1.5million – 6% on any consideration over €1.5million The stamp duty rate on a transfer of non-residential property (other than policies of insurance) is 7.5%. A higher 15% Stamp Duty rate is charged where a person acquires ten or more residential properties (excluding apartments) in any 12 month period.

Net wealth/worth tax: The domicile levy is charged on an individual who is domiciled in Ireland and – whose worldwide income exceeds €1 million – the gross value of whose Irish property is greater than €5 million and – whose liability to Irish income tax in a relevant tax year was less than €200,000 The amount of the levy is €200,000 less the amount of Irish tax paid. It is payable annually where the above conditions are met.

Inheritance/gift taxes: Ireland operates a transferee-based inheritance and gift tax, called capital acquisitions tax (CAT). It is charged on gifts and inheritances taken by an individual. Irish CAT will apply where the donor or donee is resident or ordinarily resident in Ireland, or the subject matter of the gift or inheritance is located in Ireland. Ireland has entered into two estate-tax conventions, one with the United States and the other with the United Kingdom, and these conventions contain particular rules for determining the situs of assets and the relief of double taxation.

For other territories, Ireland may allow a unilateral credit against Irish tax for foreign tax paid in order to limit double taxation. The rate of CAT is currently 33% (since 6 December 2012). Tax is charged on gifts and inheritances exceeding certain thresholds. There are three thresholds, which depend on the relationship between the transferor and the transferee. Prior gifts and inheritances within the same group are aggregated and reduce the available threshold. The pay and file date for CAT is 31 October. All gifts and inheritances with a valuation date in the 12 month period ending on 31 August must be included in the return to be filed by 31 October. Various reliefs are provided for under legislation depending on the nature of the gift or inheritance.

Other: Carbon tax, plastic bag tax, insurance policies levies, excise duties, customs duties, sugar sweetened drinks tax (SSDT), zoned land tax (ZLT)

Tax treaties

Ireland has concluded over 74 full double taxation treaties on income and capital gains taxes and information-exchange agreements. Ireland has also entered into 10 social security agreements and 2 estate, gift and inheritance tax treaties. It is also a signatory of the OECD Multilateral Instrument.