Corporation Tax (CT)
Companies resident in Ireland must pay CT on their worldwide profits. These profits include both income and capital gains. Non-resident companies that trade through a branch or agency in Ireland must also pay CT.
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.
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