Charitable tax exemption

Overview

If the Charities Regulatory Authority (CRA) grant charitable status, you can then 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. 

The next sections contain information on applying for an exemption, including the conditions you will need to meet. 

Next: How to apply for a charitable tax exemption