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Corporation Tax (CT) payment and filing

  1. Overview
  2. Payment and filing
  3. Preliminary Corporation Tax (CT)
  4. When is preliminary Corporation Tax (CT) due?

Overview

Irish resident companies and non-resident companies must pay Corporation Tax (CT) on taxable profits if:

  • a resident company trades in Ireland
  • a  non-resident company trades in Ireland through a branch or agency
  • or
  • from 1 January 2022, a non-resident company is in receipt of profits or gains in respect of rental property in Ireland.

There are some exceptions where they may be exempt. This section gives information on how companies should pay the CT that they owe and file their tax returns.

Next: Payment and filing

Published: 11 April 2024 Print this page

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