Ireland corporation tax calculator

Ireland has two main Corporation Tax rates. Trading income is taxed at 12.5%. Income from an excepted trade, as defined in the Taxes Consolidation Act, and non-trading income, such as rent and investment income, is taxed at 25%. Revenue charges the tax on the company's profits for each accounting period, which cannot be longer than 12 months.

Trading income is the profit of a trade the company actually carries on: selling goods, providing services, manufacturing and similar activity, after deducting allowable expenses and capital allowances. Passive income the company earns by holding assets, such as rent from property or deposit interest, is not trading income and is taxed at 25%. Foreign dividends depend on the facts: a lower 12.5% rate can apply where they are paid out of trading profits, and some qualify for the participation exemption.

Groups with annual revenue of more than €750 million in at least two of the previous four years fall under the minimum tax rules that Ireland adopted from the EU Minimum Tax Directive. They must pay an effective rate of at least 15% in each country, through a top-up tax where the normal rates produce less. The 12.5% rate still applies to all other companies.

It is the Corporation Tax at the headline rates on the profits you enter. A real return can differ because of chargeable gains, losses carried forward or set against other income, the close company surcharge on undistributed investment income, start-up relief and credits such as the R&D tax credit. Use it for an estimate and ask an accountant or check Revenue's guidance for your company.

Revenue says that if the tax rate changes during an accounting period, the profits are apportioned on a time basis and each part is taxed at the rate that applied to it. An accounting period cannot be longer than 12 months. The 12.5% and 25% rates are unchanged for 2026, so this calculator applies them to the whole period you enter.