Ireland
Taxation in Ireland
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Taxation in Ireland
Income Tax
An individual is liable for tax on his income as an employee and on income as a self-employed person. Tax is payable on income earned in and overseas by a person who meets the criteria of a 'permanent resident'. A foreign resident who is employed in pays tax only on income earned in .
A self-employed person must pre-pay income tax that will be offset on filing an annual return. Payment is calculated on the basis of the return made for the previous year. In the circumstance of an startup business, the advance will be based on estimates made by the owner.
Figures below are in Euros:
20% on income between 0 and 36,400
41% on income of 36,401 and over
Corporation Tax
VAT in Ireland
VAT in Ireland is 23%, with a reduced rate of 9% - 13.5% and a super reduced rate of 4.8%