AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Ireland

Ireland uses a two-rate personal income tax plus USC and PRSI. Corporate tax for trading income is 12.5%; 15% applies to large MNEs.

Personal income tax

20% / 40% (+ USC, PRSI)
Top marginal rate / range

Corporate tax

12.5% (15% large groups)
Standard rate

VAT / Sales tax

23%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline31 October
  • CGT33%
Official Tax Authority Revenue Commissioners
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Ireland's official tax authority (linked above) or a qualified tax professional before making any decision.