Impostos a Irlanda

Company Tax

12.5%

Tax Rate For Foreign Companies

A company that resides in Ireland for tax purposes is subject to corporate taxes on its global income. Non-resident companies are subject to corporate income tax only on their Irish-source income.
With some exceptions, a company that is incorporated in Ireland is automatically considered to be an Irish tax resident. A company is also considered to be an Irish tax resident if it is managed and controlled in Ireland.

Capital Gains Taxation

Companies that are considered residents of Ireland are responsible for paying corporation tax on all "chargeable gains" resulting from the sale of assets worldwide. Meanwhile, non-resident companies are subject to capital gains tax (CGT) only on the sale of "specified assets," which also includes certain assets used or held for business purposes by an Irish branch or trade, on top of the aforementioned assets.
Capital gains are generally taxed at 33% (40% for the transfer of life insurance contracts and investment units held in offshore funds) with exceptions provided for qualifying gains from the sale of shares in companies that reside in the EU or in countries that have a tax treaty with Ireland. The cost of acquisition or improvement of an asset is deductible from the nominal gain. Capital assets may be transferred between Irish resident group companies without liability for capital gains tax. There are reduced tax rates applicable to chargeable gains in certain situations. Partnerships and individuals may pay tax at a rate of 15%, while companies may pay at a rate of 12.5%. These rates may also apply to gains obtained from a "carried interest," which is a share of profits received from specific venture capital funds that engage in research, development, or innovation activities. For individuals who are eligible for Entrepreneur Relief, a reduced rate of 10% may apply to disposals.

A participation exemption applies to capital gains obtained by holding companies (Irish residents) on the disposal of shares in firms that are resident in Ireland, the EU or countries that have a tax treaty with Ireland. In order to qualify, the holding firm must hold a participation of at least 5% and the interest must have been held for a continuous 12-month period ending within the 24 months preceding the date of disposal.

Main Allowable Deductions and Tax Credits

Deductible expenses must be incurred wholly and exclusively for the purposes of business transactions and/or to generate revenue. As such, entertainment expenses are non-deductible. Revenue expenditure incurred up to three years before a business activity begins is generally deductible. Depreciation is non-deductible but can be offset by capital allowances. Generally, deductions can be claimed for royalties, management service charges, and most interest charges paid to foreign affiliates, provided the amounts do not exceed what would be paid to unrelated entities. Contributions to certain employee pension schemes are deductible in the year they are incurred.

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.

Other Corporate Taxes

Companies may be subject to other taxes, including stamp duties (rates of 1% to 10% for transfers of residential property, 7.5% for transfers of non-residential property, and 1% on transfers of shares); local property taxes ("rates" on the occupation of commercial real property; plus a tax on residential real estate at 0.18% for real estate valued up to EUR 1 million, 0.25% for values over EUR 1 million) and industry-specific taxes such as a construction operations tax and a shipping tonnage tax (that can replace the corporate income tax). An additional "profit resource rent" tax applies to certain petroleum activities (from 25% to 40%).
A carbon tax is levied on mineral oils (e.g. auto fuels, kerosene) that are supplied in Ireland. The rates of the carbon tax on oil and gas broadly equate to EUR 41 per tonne of CO2 emitted (shall be increased to EUR 100 by 2030).

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%.

Other Domestic Resources

Irish Tax and Customs

Doing Business Website, Consult the Doing Business Website to obtain a summary of taxes and mandatory contributions in Ireland.

Tax Rate

Allowable Deductions and Tax Credits

Deductions are generally provided for retirement annuities, mortgage interest, insurance (up to 10% of total income), etc. The same principles of deductibility for revenue expenditure apply to individuals and corporations. Personal allowances are also provided for the Irish taxpayer, as well as their spouses and dependents. Certain medical expenses in relation to nursing home fees can be claimed as a deduction from taxable income at the marginal rate of tax (i.e. currently 40%). Other medical expenses may qualify for tax relief at 20%.

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.

Special Expatriate Tax Regime

Non-residents are taxed at the same rates as residents, but only on their Irish-source income.