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%
