Corporation tax

Imposition of Tax

A company which is tax resident in the Republic is taxed on income accruing or arising from sources both within and outside the Republic.

A company which is not tax resident in the Republic is taxed on income accruing or arising only from sources within the Republic.

Tax Residency

A company is tax resident in the Republic if it is managed and controlled from the Republic.

Tax Rate

Corporate income tax 12,5%

 
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