Ireland corporation tax calculator
Estimate the total corporation tax on trading income and passive income, with the blended effective rate, figures current as of July 2026.
Active business trading profits: taxed at 12.5%.
Rental income, interest and most foreign dividends: taxed at 25%.
Not included
Trading and passive income only. Chargeable gains on disposals, the Knowledge Development Box (10% effective), the close-company surcharge and start-up relief can each change the final bill: that’s a conversation, not a slider. For the R&D credit (35%), use the R&D credit calculator.
Corporation tax
on €0.00 taxable income€0.00
Total corporation tax · 0.00% blended effective rate
Large groups: Pillar Two
A 15% minimum effective rate (Pillar Two) applies only to groups with consolidated annual revenue of €750 million or more. It does not affect the standard rates below.
This is an indicative estimate only, not tax advice. Figures are general and may not reflect reliefs, exemptions or your specific circumstances. Confirm any figure with a qualified adviser or revenue.ie before acting on it.
Rates current as of July 2026. Source: revenue.ie
Two rates, your split
12.5% on active trading profit and 25% on passive income (rent, interest, most foreign dividends). You classify each figure; the tool never guesses.
Total tax & blended rate
See the total corporation tax due and the blended effective rate across both streams, so a company with mixed income knows its real overall cost.
Reliefs come next
Chargeable gains, the R&D credit, Knowledge Development Box, close-company surcharge and start-up relief change the final bill. That's a conversation, not a slider.
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