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Corporation Tax

Companies

Basis of taxation

A company which is tax resident in the Republic is taxed on income accruing or arising from sources both within and outside the Republic.

A company which is not tax resident in the Republic is taxed on income accruing or arising only from sources within the Republic.

 

Tax residency

A company is tax resident in the Republic if it is managed and controlled from the Republic.

Foreign taxes paid can be credited against the corporation tax liability.

 

Tax rate

Corporate income tax  12,5%