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Corporation Tax (CT)

  1. Overview
  2. Basis of charge
  3. Company residency rules
  4. Close companies
  5. Capital allowances and deductions
  6. Dividends
  7. Trading losses

Dividends

Dividends and other distributions are not deductible when calculating a company’s trading profits. Generally, there is no CT due on dividends paid by one Irish resident company to another. Most Irish resident companies who pay out dividends are charged Dividend Withholding Tax (DWT).

Next: Trading losses

Published: 19 October 2023 Print this page

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