Corporation Tax (CT)
Companies resident in Ireland must pay CT on their worldwide profits. These profits include both income and capital gains. Non-resident companies that trade through a branch or agency in Ireland must also pay CT.
The CT that a company pays is charged according to Income Tax rules. Chargeable gains are calculated in accordance to Capital Gains Tax (CGT) rules.
A company must use the Revenue Online Service (ROS) to file its return and pay any tax due under Mandatory eFiling and ePayment.
The CT payment and filing section gives information on how companies pay and file their CT.
Next: Basis of charge