IrelandIrelandCorporate tax rate is 12.5% for trading income. 25% for non-trading income. QDMTT applies to large multinationals.
Corporate Tax
12.5%
Income Tax
20% - 40%
VAT Rate
23%
Capital Gains Tax
33%
Effective Rate
12.5%
Income Tax Brackets
- 0 - 42,00020%
- 42,000 - ∞40%
Capital Gains
33%
Capital gains tax is 33% (flat rate).