Irlanda: Entorn econòmic
Examples of goods and services taxable at 13.5% include gas and electricity, hospitality and tourism, restaurant and catering services, repair, cleaning and maintenance services, developed immovable property, and building services.
For an exhaustive list of VAT rates in Ireland, consult the Revenue's VAT rate database.
An environmental tax of EUR 22 cents per bag is imposed upon consumers provided with a plastic bag. A carbon tax is levied on mineral oils, generally at a rate of EUR 41 per tonne of CO2 emitted. A tax also applies on sugar-sweetened drinks (20 cents/litre if the sugar content is five or more grams of sugar per 100ml and 30 cents/litre for drinks with eight or more grams of sugar per 100ml).
Expenditure on scientific R&D and payments for the acquisition of know-how are generally deductible, as are the costs of obtaining or extending patents and obtaining and renewing trademarks. These expenses give rise to a tax credit of 25% which can be used to offset the tax debts of a firm established in the tax year during which expenses were incurred. A Knowledge Development Box (KDB) regime allows for profits from patented inventions and copyrighted software earned by a company residing in Ireland to be taxed at an effective rate of 6.25% (planned to be increased to 10%).
Companies are entitled to a deduction, as a trading expense, for qualifying donations to approved charities, educational institutions, schools, churches, research foundations, sports bodies, and other approved organisations that satisfy certain conditions (the donations must be above EUR 250).
Local taxes, VAT not recovered and the employer’s share of social security contributions are tax-deductible.
Net operating losses can be carried forward indefinitely or be offset against other income of any nature, either in the current or preceding accounting period. Terminal losses that arise within 12 months of the date a company ceases its activities may be carried back three years.
The employer contributes 11.05% of employees' salary for social security (Pay-Related Social Insurance - PRSI).
Gross premiums paid for non-life insurance policies relating to risks located in Ireland are taxed at 3% (plus 2% for the Insurance Compensation Fund), reduced to 1% for certain life insurances.
A bank levy applies to banks and building societies and is calculated as 308% of the amount of DIRT (Deposit Interest Retention Tax) paid by the bank or building society in the 2019 base year.
An exit tax charge applies on unrealized gains of companies that migrate or transfer assets offshore, without actual disposal, such that they leave the scope of Irish tax. The tax rate is 12.5% but is subject to an anti-avoidance provision that applies a higher rate of 33% in certain circumstances.
A capital acquisitions tax may apply on gifts and inheritances at a rate of 33%.
Ireland | OECD | United States | Germany | |
Number of Payments of Taxes per Year | 9.0 | 10.1 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 81.5 | 163.6 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 26.1 | 41.6 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Single, Widowed or a Surviving Civil Partner | |
EUR 0 to 40,000 | 20% |
EUR 40,001 and above | 40% |
Married Couples or Civil Partners (one income) | |
EUR 0 to 49,000 | 20% |
EUR 49,000 and above | 40% |
Married Couples or Civil Partners (two incomes) | |
EUR 0 to 80,000 | 20% |
EUR 80,001 and above | 40% |
Universal Social Charge (USC - payable on pension contributions in addition to basic tax for incomes over EUR 13,000) | |
EUR 0 to 12,012 | 0.5% |
EUR 12,013 to 22,920 | 2% |
EUR 22,921 to 70,044 | 4.5% |
Above EUR 70,044 | 8% |
An additional 3% USC surcharge applies where an individual’s non-PAYE (Pay-As-You-Earn) income is more than EUR 100,000 a year. |
A personal allowance is available if an individual employs a person to take care of an incapacitated relative. The individual employing the carer is entitled to a tax allowance of the actual cost of employing the carer up to a maximum of EUR 75,000, which can be claimed at the marginal tax rate.
Contributions to certain occupational pension schemes are deductible (with limits to the relief varying according to the age of the taxpayer). A personal allowance for premiums paid to an Irish Revenue-approved permanent health insurance (PHI) scheme is available. The allowance may be claimed at the marginal tax rate, with the relief capped at 10% of the total income for that year.
Tax relief is available for donations by individuals to certain approved bodies (e.g. charities and educational establishments). Interest on loans for investments in rental properties is also deductible.
Several tax credits are also provided: EUR 1,775 per single person with no dependent child; EUR 3,550 for a married couple or a civil partnership; EUR 2,315 for a widowed person or surviving civil partner with no dependent child; EUR 3,300 for an incapacitated child and for a single parent with dependent child; etc.
For a full list of the rate bands and tax reliefs for the tax year 2023, consult the dedicated page on the website of the Irish Tax and Customs.
Rates may be lower in force of a double taxation treaty or of specific exceptions.
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Actualitzacions: November 2023