What is the corporation tax rate in Ireland?

12.5% on trading income and 25% on non-trading income such as rent and deposit interest, and on excepted trades like dealing in development land. Very large groups pay a minimum effective 15%.

When is preliminary corporation tax due?

A small company (last period's tax €200,000 or less) pays once, by the 23rd of the 11th month. It pays the lower of 90% of this period's tax and 100% of last period's. A new company owing under €200,000 pays nothing for its first period.

What is the close company surcharge?

An extra 20% on rental and investment income a close company doesn't pay out as dividends within 18 months, after a €2,000 de minimis. Professional service companies also pay 15% on half their undistributed trading income.

When is Form CT1 due?

Nine months after the period ends, by the 23rd of that month: 23 September 2027 for a year ending 31 December 2026. The balance of tax is due on the same date.

Company

Corporation tax for your company

Your company's corporation tax, preliminary tax and any close company surcharge, with the Form CT1 dates.

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Common questions

What is the corporation tax rate in Ireland?: 12.5% on trading income and 25% on non-trading income such as rent and deposit interest, and on excepted trades like dealing in development land. Very large groups pay a minimum effective 15%.
When is preliminary corporation tax due?: A small company (last period's tax €200,000 or less) pays once, by the 23rd of the 11th month. It pays the lower of 90% of this period's tax and 100% of last period's. A new company owing under €200,000 pays nothing for its first period.
What is the close company surcharge?: An extra 20% on rental and investment income a close company doesn't pay out as dividends within 18 months, after a €2,000 de minimis. Professional service companies also pay 15% on half their undistributed trading income.
When is Form CT1 due?: Nine months after the period ends, by the 23rd of that month: 23 September 2027 for a year ending 31 December 2026. The balance of tax is due on the same date.

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