Charitable tax exemption

Overview

You can apply for charitable tax exemption if the Charities Regulatory Authority (CRA) has granted charitable status to your charity.

This means that you may be exempt from paying:

• Income Tax (IT)
• Corporation Tax (CT)
• Capital Gains Tax (CGT)
• Deposit Interest Retention Tax (DIRT)
• Capital Acquisitions Tax (CAT)
• Dividend Withholding Tax (DWT)
• Professional Services Withholding TAX (PSWT)
• Stamp Duty

If your charity has employees, you will have to pay Income Tax under the PAYE system. Please see the Guide to Pay As You Earn (PAYE) in the Employing people section of our website.

There is no general VAT exemption for charities. There are several specific reliefs from VAT which may relate to charitable activities. Further information is available in the guide VAT and Charities. 

You may also avail of the Charities VAT Compensation Scheme. 

Next: How to apply for charitable tax exemption