| Corporation Tax in Income and Gains |
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| Flat Rate |
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35% |
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| Under the full imputation system for dividends, the 35% tax is fully or partially refundable to the shareholder on payment of a dividend, according to the following criteria: |
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| Refund rates: |
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| Dividend Recipient |
Refund Fraction |
Effective CT Rate |
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| Resident |
7/7ths |
0% |
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| Non-Resident (trading income) |
6/7ths |
5% |
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| Non-Resident (passive income) |
5/7ths |
10% |
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| Value Added Tax |
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| Standard rate |
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18% |
| Reduced rate |
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5% |
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| Property Transfer Tax |
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| On value of property transferred |
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5%* |
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| *First €117,000 of value of residential property |
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| chargeable at 3.5% |
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| Stamp Duty on Shares and Securities |
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| On transfer of marketable securities |
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2% |
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| Fixed duty on formation of company |
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€210 - €2,250 |
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| Withholding Rates (Non-Treaty) |
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| Dividends |
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0% |
| Interest |
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0% |
| Royalties |
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0% |
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