The key features of Ireland’s Tax Regime
- Corporate tax rate of 12.5% for active business.
- 25% Research & Development (R&D) Tax Credit which may be refundable over a three year period.
- An Intellectual Property (IP) regime which provides a tax write-off for broadly defined IP acquisitions.
Ireland’s Tax Regime also offers:
- An attractive holding company regime, including participation exemption from capital gains tax on disposals of shares in subsidiaries.
- An effective zero tax rate for foreign dividends (12.5% tax rate on qualifying foreign dividends, with flexible onshore pooling of foreign tax credits).
- An EU-approved stable tax regime, with access to extensive treaty network and EU Directives.
- Generous domestic law withholding tax exemptions.
- These features all go to make Ireland one of the top global investment locations.