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Preliminary Corporation Tax in Ireland: Calculation Rules, ROS Deadlines & Underpayment Penalties
If you have searched for preliminary corporation tax Ireland, you may have come across advice that gives one deadline and […]
Corporation Tax
Explore Ireland corporation tax insights, guides, and practical resources covering tax obligations, filing requirements, compliance, deadlines, and business tax.
Tax-Efficient Director Profit Extraction in Ireland: Salary vs Dividend vs Employer Pension
Director profit extraction in Ireland involves choosing between salary, dividends and employer pension contributions, yet many directors assume dividends are
Understanding the Close Company Surcharge in Ireland: A Guide to 15% and 20% Tax Charges
If you are a new director of a small, owner-operated company in Ireland, you may be exposed to the close
Section 486C Start-Up Relief in Ireland: 5-Year Corporation Tax Exemption Rules & Calculations
If you search for information on starting a business in Ireland, you will still find many guides describing Section 486C
How to Claim Ireland’s 35% R&D Tax Credit: SME Eligibility & Revenue Audit-Readiness Guide
Most SME owners hear “R&D tax credit” and picture a lab coat. That’s the wrong picture. If your team spent
Irish Tax Penalties 2026: What Revenue Will Actually Charge If You Miss a Deadline
This isn’t a rare event. Revenue carried out more than 237,000 compliance interventions in 2025 and collected €734m in yield—real
Irish Tax Deadlines 2026: Every Date Irish SMEs and Sole Traders Need to Know
This guide covers every major Irish tax deadline for 2026 — income tax (Form 11), corporation tax (CT1), VAT (VAT3),
How to File a CT1 Return in Ireland (2026): Step-by-Step for SME Directors
The most common CT1 mistake isn’t a calculation error. It’s a director assuming the return has already been filed when
Corporation Tax in Ireland (2026): The SME Owner’s Complete Guide
Irish companies pay corporation tax at 12.5% on trading income and 25% on passive income (e.g., rental income and interest).