Revenue eBrief No. 102/25
16 May 2025
Corporation Tax: General Background
Tax and Duty Manual Part 02-02-01 provides a general overview of different features of the corporation tax system.
The guidance has been updated to include Finance Act 2024 amendments to start-up relief in section 486C Taxes Consolidation Act (TCA) 1997 and information on the new participation exemption for foreign distributions in section 831B TCA 1997.