Combined statutory corporate income tax rate (national plus sub-national): 12.5% (2026)

Central government rate: 12.5% (2026)

Rate targeted at small businesses: 10% (2002)

Taxes

Ireland — Tax: Corporate Tax

Ireland's combined statutory corporate income tax rate is 12.5% (2026), according to the OECD Tax Database.

VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18

Key facts

Combined statutory corporate income tax rate (national plus sub-national): 12.5% (2026)
Central government rate: 12.5% (2026)
Rate targeted at small businesses: 10% (2002)

Common mistakes

Relocating companies may assume Ireland's low corporate tax rate is widespread when it's actually not.

What this figure does not cover

This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.

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