| Corporate Income Tax |
|
|
|
|
|
| Standard Rate (income and gains) |
33.33% |
* |
|
|
|
| Reduced rate on first €38,120 of profits |
15% |
** |
|
|
|
| Social Solidarity Tax On Turnover > €760,000 |
|
|
| As percentage of turnover |
0.16% |
|
|
|
|
| Reduced rates of capital gains: |
|
|
| - Shares in listed property companies |
19% |
|
| - Sales of certain patent rights |
15% |
|
| - Sale of shares held for 5 years in venture |
|
|
| capital funds |
15% |
|
|
|
|
| *Additional surcharge where turnover > €7,630,000, giving maximum effective rate of 34.43% |
|
|
|
|
|
| **Only for small and medium enterprises |
|
|
|
|
|
|
|
|
| Value Added Tax |
|
|
|
|
|
| Standard Rate |
19.60% |
|
| Reduced Rate |
5.50% |
|
| Super Reduced Rate |
2.10% |
|
|
|
|
|
|
|
| Stamp Taxes |
|
|
|
|
|
| Transfers of real estate |
5.09% |
|
| Transfer of shares |
3% |
|
|
|
|
|
|
|
| Withholding Rates (Non-Treaty) |
|
|
|
|
|
| Dividends |
25% |
|
| Interest |
0% |
|
| Royalties |
33.33% |
|
| Non-resident services and performances |
33.33% |
|
Print