Taxed at 12.5% (active business income)
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 HMRC rates and thresholds for the 2025/26 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 accountant or tax adviser before making financial decisions. Read our terms