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Charitable tax exemption

  1. Overview
  2. How to apply for charitable tax exemption
  3. Conditions for retaining charitable tax exemption
  4. Charities that are dormant or winding up
  5. Charities that are changing legal structure

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:

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

Published: 09 December 2019 Print this page

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