Taxed at 12.5% (active business income)
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Corporation Tax
€25,000.00
Profit After Tax
€175,000.00
Effective Rate
12.5%
12.5% Trading Rate
Ireland's headline corporation tax rate of 12.5% applies to trading (active business) income. This is one of the lowest rates in Europe and a key driver of Ireland's attractiveness for international business. It applies to profits from the active conduct of a trade.
25% Non-Trading Rate
Non-trading income including rental income, investment income, and certain foreign income is taxed at 25%. Close company surcharges may also apply if this income is not distributed.
Pillar Two / Global Minimum Tax
From 2024, Ireland implemented the EU Minimum Tax Directive (Pillar Two) which applies a 15% minimum effective rate to large multinational groups with annual turnover above EUR750 million. Most Irish SMEs are unaffected.
Revenue Commissioners: This calculator uses the official Irish corporation tax rates for 2025. For complex structures, transfer pricing, or R&D credits, consult a tax adviser.
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Disclaimer: This calculator provides estimates based on current Revenue Commissioners rates and thresholds for the 2026 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms