Taxation
Corporation tax, VAT, income tax and reliefs: planned ahead, filed on time, never more than you owe.
Corporation tax in Ireland runs at 12.5% on trading income and 25% on everything else, and the gap between those two rates is where most of the planning happens. We run the full cycle: the CT1 filed through Revenue’s ROS, R&D and capital-allowance claims, and the director’s own Form 11 handled alongside the company. If you’re a group turning over more than €750m, the 15% minimum top-up under Pillar Two comes into play; we tell you early if that’s you. Whatever position we take, you get it in writing.
What’s included
06 itemsCorporation tax returns: the CT1, prepared and filed through ROS
Trading vs passive income: split correctly, close-company surcharge kept in check
R&D tax credit: 35% back on qualifying spend, claimed and documented (Budget 2026)
Capital allowances: reviewed for accelerated reliefs you might be missing
Director’s income tax: the personal Form 11, filed with the company accounts
Revenue audits: interventions and correspondence handled on your behalf
What you should know
The corporation tax return, the CT1, is due nine months after your accounting year-end, on or before the 23rd of that month, and it’s filed through Revenue’s ROS. Miss the date and you face a surcharge on top of the tax, plus restrictions on using losses and reliefs, so we work to a timetable that has the return ready well before the deadline rather than on it.
Two things move real money here. The R&D tax credit is now worth 35% of qualifying spend, and Budget 2026 raised the first-year cash refund threshold to €87,500, worth knowing if you’re investing in genuine development work. And the gap between the 12.5% trading rate and the 25% rate on passive income means how profits are classified, and how a close company distributes them, changes the bill. We plan both rather than leaving them to the year-end scramble.
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