Tax Administration
Registration for Tax A new resident is obliged to register with the Department of Social Protection in order to be issued with a ...
Category Archives: Tax
Capital Taxes
Capital Gains Tax The Irish system of capital gains tax, is broadly similar to that in the United Kingdom. However, the annual tax ...
Income Tax Basis
Scope of Income Tax Irish income tax applies to income arising in Ireland. This includes income earned from an employment or a service ...
Share Based Remuneration
Employee share schemes Employee share schemes contain many of the features found in the United Kingdom. In the same way, there are a ...
Irish Corporation Tax
Scope of Corporation Tax Irish Corporation tax is charged on the profits and gains of an Irish resident company. It is also charged on ...
Corporate Residence
Tax Residence A company or other corporate is deemed resident in Ireland if it is managed and controlled in Ireland. An Irish ...
Capital Gains Tax
Capital Gains Capital gains are subject to a 33% tax rate. The rules applicable to calculating corporate capital gains are the same as ...
Capital Allowances
Traditional Capital allowances/ Depreciation As in the United Kingdom depreciation in the accounts is added back in the trading income ...
Administration
Corporation Tax Administration Companies are generally assessed on the basis of an annual accounting period. Adjustments are made where ...