Corporation Tax Calculator Ireland 2026
Calculate Irish corporation tax on your company profits. Covers the 12.5% trading rate, 15% rate for large multinationals, and the small company scheme.
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Frequently Asked Questions
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The standard rate for trading profits is 12.5%. Passive income (rental, investment) is taxed at 25%. Large multinationals in scope of Pillar Two pay a minimum effective rate of 15%.
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Preliminary corporation tax (90% of the liability) is due in month 11 of the accounting period. The balance and the CT1 return are due 9 months after the period ends.
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Yes. Allowable expenses (salaries, rent, equipment, professional fees) reduce taxable profit. R&D expenditure qualifies for a 30% tax credit. Capital allowances reduce taxable income over time.
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Yes, all Irish companies must pay preliminary corporation tax equal to at least 90% of the final liability. New companies may be eligible for instalment arrangements.
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Trading income is from your company's main commercial activity and taxed at 12.5%. Passive income — rent, dividends from investments, interest — is taxed at 25%.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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