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Corporation Tax (CT)

  1. Overview
  2. Basis of charge
  3. Company residency rules
  4. Close companies
  5. Capital allowances and deductions
  6. Dividends
  7. Trading losses

Overview

Companies resident in Ireland must pay CT on their worldwide profits if these profits include both income and capital gains.

Non-resident companies must also pay CT if:

  • they trade through a branch or agency in Ireland
  • or
  • they are in receipt of profits or gains in respect of rental property in Ireland

The CT that a company pays is charged according to Income Tax rules. Chargeable gains are calculated in accordance to Capital Gains Tax (CGT) rules.

A company must use the Revenue Online Service (ROS) to file its return and pay any tax due under Mandatory eFiling and ePayment.

The CT payment and filing section gives information on how companies pay and file their CT.

Next: Basis of charge

Published: 19 October 2023 Print this page

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