Non-resident charities

Overview

If your charity is not resident in Ireland, you can apply for tax exemption. To be eligible, your charity must be established in:

  • a State in the European Economic Area (EEA)
  • or
  • a Member State of the European Free Trade Association (EFTA)

Before your charity applies, you must register for Irish tax with Revenue by completing one of the following forms:

  • TR1 (FT) unincorporated body
  • TR2 (FT) company.

Contact the Charities Regulatory Authority (CRA) and where appropriate, register with that body.

Next: How to apply for a tax exemption