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Charitable tax exemption

  1. Overview
  2. How to apply for charitable tax exemption
  3. Conditions for retaining charitable tax exemption
  4. Charities that are dormant or winding up
  5. Charities that are changing legal structure
  6. Withdrawal of a charitable tax exemption

Overview

You can apply for charitable tax exemption if the Charities Regulator has granted charitable status to your charity. This means that you may be exempt from paying:

Note

To avail of an exemption from DIRT, DWT or PSWT, you should notify the relevant financial institution, or third party, of your tax exempt status so that tax is not deducted.

If your charity has employees, you will have to pay Income Tax under the Pay As You Earn (PAYE) system. Please see the Guide to Pay As You Earn (PAYE) in the Employing people section of our website.

There is no general Value-Added Tax (VAT) exemption for charities. There are several specific reliefs from VAT which may relate to charitable activities. 

You may also avail of the Charities VAT Compensation Scheme. 

A list of all Irish registered charities is maintained by the Charities Regulator. 

Next: How to apply for charitable tax exemption

Published: 18 October 2024 Print this page

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