Tax Services
Corporation Tax Services
Outsourced corporation tax compliance from Galway and Dublin, so you can meet your Irish corporation tax responsibilities and focus on running your business.
Free calculator included. Try our Corporation Tax calculator below for an instant estimate — no sign-up needed.
Jump to calculatorCorporation Tax: Key Facts
- 1Corporation tax is a tax on the profits made by Irish companies, charged at 12.5% on active trading income.
- 2Passive income (rental/investment) is taxed at 25%, and non-resident companies pay 25% on trading income.
- 3Companies must file a CT1 return just under 9 months after their accounting period end.
- 4Start-up companies may be exempt from corporation tax for their first 3 years.
Overview
What is Corporation Tax?
Corporation tax is a tax on the profits made by Irish companies. At Bradán Accountants, we understand that managing your corporation tax liabilities can be a daunting task. That’s why we offer comprehensive corporation tax services to help you stay compliant while maximising your tax savings.
Did you know that almost all Irish companies are close companies, which have additional rules? Our team of experienced tax professionals will guide you through the complexities of corporation tax and help you understand the rules that apply to your specific situation.
The current standard rate of corporation tax in Ireland is 12.5% for active trading income. However, passive income, such as rental or investment income, is subject to a higher rate of 25%. Non-resident companies also pay the 25% rate.
Start-up companies may be exempt from corporation tax for the first 3 years, which can provide a valuable cash flow benefit during the early stages of business development.
Quick Information
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An initial discovery call helps us understand where you stand and what you want from our engagement.
Why Choose Us
How We Help with Corporation Tax
Our corporation tax service is designed to give Irish companies complete confidence in their compliance.
Tax Compliance
We prepare and submit your corporation tax return (Form CT1) and file Form 46G, keeping your company fully compliant with Irish Revenue.
Tax Efficiency
We identify reliefs and claims to reduce the amount of corporation tax you owe, streamlining operations for maximum savings.
Revenue Liaison
We liaise with the Revenue and respond to any queries on your behalf, arranging settlements where outstanding obligations exist.
Regulatory Clarity
We help you understand the regulatory disclosures mandated by Irish tax law as part of the corporation tax filing process.
Accurate Reporting
We provide a corporation tax report explaining how returns were made and your final tax position, with supporting assessment where needed.
Deadline Management
We ensure returns are filed on time, just under 9 months after your accounting period end, avoiding penalties and surcharges.
12.5%
Standard Trading Rate
9
Months to File (approx.)
CT1
Annual Corporation Return
3 Years
Start-up Relief Window
Useful Tools
Estimate Your Corporation Tax
Estimate corporation tax on trading income at 12.5% and non-trading income at 25%.
- 12.5% trading rate
- 25% non-trading rate
- Instant liability estimate
Corporation Tax Calculator
Estimate corporation tax on trading income (12.5%) and non-trading income (25%).
These calculators provide estimates for guidance only and are not financial, tax or legal advice. Rates and thresholds are for 2025 and may change. For advice specific to your circumstances, please contact our accountants.
Our Corporation Tax Services Include
- Preparation and submission of the company's corporation tax return (Form CT1) with the Irish Revenue
- Filing of form 46G on the company's behalf with the Irish Revenue
- A corporation tax report explaining how returns were made and the final tax situation
- Assistance arranging settlements related to outstanding company tax obligations
- Assistance understanding and meeting your company tax obligations
Our Service Enables You To
- Ensure your company complies with all corporate tax filing requirements under Irish legislation
- Reduce the corporation tax you owe by streamlining operations and claiming reliefs
- Make the technical disclosures required as part of filing the corporation tax return
- Understand the regulatory disclosures mandated by Irish tax law
Get Started Today
Ready to Take Control of Your Corporation Tax?
Speak to our Galway and Dublin tax specialists about cost-effective corporation tax compliance for your company.
FAQ
Corporation Tax FAQs
Answers to common questions about corporation tax for Irish companies.
What is corporation tax?
Corporation tax is a tax on the profits made by Irish companies.
What is the current standard rate of corporation tax in Ireland?
The standard rate is 12.5% for active trading income. There may also be surcharges for some professional services companies.
What is the rate of corporation tax for non-trading or passive income?
Passive income, such as rental or investment income, is subject to a higher rate of 25%. Surcharges also apply where no dividends are paid.
Do non-resident companies pay the same rate as resident companies?
No, non-resident companies pay 25% on trading income.
How do I ensure my company is resident in Ireland?
Generally a company registered in Ireland is tax-resident here, but it should be "managed and controlled" in Ireland to avoid another jurisdiction claiming taxing rights.
Are start-up companies exempt from corporation tax?
Start-up companies may be exempt for the first 3 years, limited to the amount of Employers PRSI the company pays.
When are corporation tax returns due?
Returns are due just under 9 months after the end of the accounting period. For a calendar year-end, the deadline is 23 September.
Can companies claim deductions and allowances against profits?
Yes, companies may claim various deductions and allowances when calculating their corporation tax liability.
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Reviewed by Aonghus Sammin, Director and founder of Bradán Accountants — ACCA-certified accountants in Galway and Dublin.