Ireland Corporate Tax Calculator 2026 (12.5%)
Estimate corporate income tax in Ireland on any profit: tax due, effective rate and profit after tax, with the 12.5% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Ireland
Trading income of a trade carried on in Ireland: 12.5%: a flat 12.5% on taxable profit. Non-trading (passive) income such as rent, interest, royalties, foreign trades, land dealing: 25%: a flat 25% on taxable profit.
Accounting periods in 2026
12.5% on trading profits; 25% on non-trading income
Who qualifies for the lower rates
- Chargeable capital gains taxed at an effective 33%
- Close companies may pay surcharges on undistributed investment/estate income
- Small company for preliminary tax: prior-period liability below EUR 200,000
Local taxes and minimum taxes
No local or regional taxes on income
Groups with revenue >= EUR 750m pay at least a 15% effective rate via Pillar Two (QDTT from 2024, IIR 2024, UTPR 2025) - not modelled
Filing and payment
Return within 9 months of period end (by the 23rd of the month); preliminary tax in instalments, different for large and small companies
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Ireland?
Trading income of a trade carried on in Ireland: 12.5%: a flat 12.5% on taxable profit. Non-trading (passive) income such as rent, interest, royalties, foreign trades, land dealing: 25%: a flat 25% on taxable profit.
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €12,500.00 of tax, an effective rate of 12.5%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Chargeable capital gains taxed at an effective 33%. Close companies may pay surcharges on undistributed investment/estate income. Small company for preliminary tax: prior-period liability below EUR 200,000.
When is the corporate tax return due?
Return within 9 months of period end (by the 23rd of the month); preliminary tax in instalments, different for large and small companies
Does the estimate include local taxes and minimum taxes?
No local or regional taxes on income. Groups with revenue >= EUR 750m pay at least a 15% effective rate via Pillar Two (QDTT from 2024, IIR 2024, UTPR 2025) - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative corroboration): Ireland - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Ireland - Corporate - Tax administration — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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