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%.
2026 RatesRevenue-VerifiedLast reviewed:
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.
✓ 12.5% on trading profits — lowest in the EU✓ 15% minimum rate for large multinationals (Pillar Two)✓ Includes accounting period pro-ration
✅ 2026 Rates📋 Revenue-verified
Standard rate12.5%
Passive income rate25%
Large MNC rate15%
Filing deadline9 months after year-end
Start Calculator →CT1 Form
Filed online via ROS
Preliminary tax
90% due in month 11 of accounting period
Passive income
Rental, investment income taxed at 25%
Pillar Two
Applies to groups with €750m+ global revenue
Calculate Corporation Tax
Your Results
Tax on Trading Profit—
Tax on Passive Income—
Total Corporation Tax—
Effective Rate—
Preliminary Tax (90%)—
Profit After Tax—
Confidence Score
Frequently Asked Questions
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.
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.
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.
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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