Charitable tax exemption

Overview

If you are a charity and have been granted charitable status by the Charities Regulatory Authority (CRA), then you can apply for a Charitable Tax Exemption from Revenue. This means that you may be exempt from paying the following:

• Income Tax (IT)
• Corporation Tax (CT)
• Capital Gains Tax (CGT)
• Deposit Interest Retention Tax (DIRT)
• Capital Acquisitions Tax (CAT)
• Dividend Withholding Tax (DWT)
• 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 our Employing People section for more information.

The exemption does not apply to Value-Added Tax (VAT). More information on Charities and VAT is available under the VAT section. 

There are certain conditions that apply to the Charitable Tax Exemption, and these are explained in full in this section.

Next: How to apply for a Charitable Tax Exemption