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Irelandtax rates & treaties

A public reference snapshot of Ireland's headline corporate, personal, VAT, capital gains and withholding tax rates, plus its in-force double tax treaty network. For source-cited analysis, planning scenarios and simulation modelling, sign in to FiscalEyes.

Headline tax rates

Statutory rates are a starting point, not the full picture. FiscalEyes reconciles statutory, effective and treaty-reduced rates with source citations inside the platform.

Corporate tax
12.5%
Preferential regime available at 6.25%
Personal income tax
40%
Top marginal
VAT / GST
23%
Standard rate
Capital gains tax
33%
Headline
WHT โ€” Dividends
25%
Default rate
WHT โ€” Interest
20%
Default rate
WHT โ€” Royalties
20%
Default rate
Double tax treaties (in force)
11
Reduced WHT on dividends, interest & royalties
Tracked tax incentives
3
Holding, IP, R&D, SEZ and other regimes

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FiscalEyes gives you source-cited AI analysis of Ireland's tax regime โ€” from treaty optimisation and BEPS Pillar Two to transfer pricing, permanent establishment and cross-border simulation.