Ireland - Company tax
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The standard company (corporation) tax rate for Ireland is 12.5% for trading income and 25% for non-trading income.
When you set up your business entity, you should ensure that you do the following:
- Register for corporation tax - You must register your company for tax purposes with the Revenue Commissioners.
- Keep accounting records - When you run a business you must keep certain records for tax purposes.
- Pay corporation tax by your deadline - You must pay corporation tax, which may include making preliminary tax payments - depending on the size of your company.
- File your company tax return by your deadline - You must file your company's corporation tax return within nine months after the end of the accounting period but no later than the 23rd day of that month.
What profits do you pay company tax on?
Taxable profits include the money your company or association makes from:
- Doing business
- Selling assets for more than they cost (chargeable gains)
If your company is based in Ireland, it pays company tax on all its profits from Ireland and abroad.
If your company isn't based in Ireland but has an office or branch there, it only pays company tax on its profits from its activities arising through or from that office or branch in Ireland.
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