The complete hub for Irish limited companies. Corporation Tax, director remuneration, payroll obligations, compliance deadlines — all from one dashboard.
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Irish limited companies pay Corporation Tax at 12.5% on trading profits. Managing the relationship between company profit, director remuneration, and retained earnings is one of the most impactful financial decisions for owner-managed businesses. The Company Workspace models all three in one view, using 2026 rates.
Irish companies must file their Corporation Tax return (CT1) and pay any remaining CT balance within 9 months of their financial year-end. For a company with a December year-end, this means the CT1 is due by 21 September the following year. Preliminary CT must be paid 6 months before the year-end (or by the last day of the 6th month before year-end for smaller companies).
It depends on the director's personal tax position and the company's profitability. Salary reduces CT (at 12.5%) but is taxable at personal rates (20–40%). Dividends are paid from after-tax profits (already taxed at 12.5%) and subject to DWT at 25% — but the DWT is a credit against personal IT, not an extra tax. For most owner-directors, a salary at or below the standard rate band plus dividends from surplus profits is most efficient. Pension contributions are usually the most tax-efficient extraction mechanism at higher income levels.