Ireland's headline corporate income tax (CIT) rate is 12.5% trading; 25% non-trading.
The headline personal income tax (PIT) rate is 40.
The standard VAT/GST (or equivalent consumption tax) rate is 23. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is Irish tax resident for a tax year (which runs the calendar year) if present in Ireland 183 days or more that year, or 280 days or more combined across that year and the preceding year (with at least 30 days in each) - any part of a day counts as a full day present. After three consecutive years of tax residence, an individual becomes "ordinarily resident," a status that persists for three years after residence ends and keeps worldwide income within the Irish tax net even after departure. Residents (and ordinarily-resident/domiciled individuals) are taxed on worldwide income; others are taxed only on Irish-source income.
Ireland's CFC regime (implementing EU ATAD) applies where an Irish company holds, alone or with associated enterprises, a direct or indirect participation of more than 50% (by voting rights, capital, or profit entitlement) in a foreign company. A charge arises on the Irish parent for the CFC's non-distributed income attributable to "non-genuine arrangements" put in place for the essential purpose of obtaining a tax advantage - broadly, where the CFC would not hold the relevant assets or bear the relevant risks if it were not controlled by the Irish company, and the significant decision-making functions relevant to those assets and risks are actually carried out in Ireland.
Ireland has no traditional debt-to-equity thin capitalization rule. Since accounting periods beginning on or after January 1, 2022, the ATAD-based Interest Limitation Rule (ILR) caps deductible net interest at 30% of tax-EBITDA, with several exclusions: a EUR 3 million de minimis, a standalone-entity exemption, a grandfather exclusion for legacy debt in place before June 17, 2016 and unaltered since, and a long-term infrastructure project exclusion. Companies may elect to apply the ILR on a single-entity or local-group basis. Separately, Section 247 TCA can restrict interest deductions on related-party acquisition financing, and payments to certain non-EU 75%-related affiliates can be recharacterized as a distribution and disallowed.
Ireland has signed comprehensive double tax treaties with 78 countries, of which 75 are currently in effect (per Chambers and Partners, 2026) - agreements with Ghana and Kenya remained signed but not yet in force as of the most recent verification. Ireland ratified the OECD's Multilateral Instrument (MLI) in the Finance Bill 2018. Ireland's tax treaty policy, set out in a June 2022 statement, generally follows the OECD Model Tax Convention.