Europe
Currency
EUR
Corporate Tax
12.5%
Personal Income Tax
40%
VAT / GST
23%
Trading income 12.5%; 25% on non-trading/investment income; 15% for groups over €750m revenue (Pillar Two).
Higher rate 40% above €42,000; 20% standard; USC 0.5-8%; PRSI 4%.
Standard; 13.5% reduced; 9% further reduced.
Dividends
25%
Interest
20%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
PRSI 4% employee (Class A); employer 8.5-11.05%; USC 0.5-8%.
Capital Gains Tax
33%
Inheritance / Estate Tax
33% (Capital Acquisitions Tax, thresholds)
Capital (Net Worth) Tax
0%
Property Tax
Local Property Tax ~0.18–0.25%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~70
Key partners: UK, USA, Germany, France, Netherlands, Luxembourg
EU directives apply; many treaties offer 0%–5% on dividends.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
R&D credit 30% (25% refundable). Knowledge Development Box 6.25%. Section 110 SPVs for funds.
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