Charitable tax exemption

Overview

You can apply for charitable tax exemption if you are a charity registered with the Charities Regulator.

This means that you may be exempt from paying:

Note

To avail of an exemption from DIRT, DWT or PSWT, you must notify the relevant financial institution, or third party, of your tax exempt status to ensure tax is not deducted.

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

There is no general Value-Added Tax (VAT) exemption for charities. Charities may however avail of the Charities VAT Compensation Scheme.

Further general information is available on VAT. 

A list of all Irish registered charities is maintained by the Charities Regulator.

Next: How to apply for charitable tax exemption

Published: 25 June 2025 Print this page

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