VAT Rates

ROYALTIES - COPYRIGHTS

Rate

Standard rate

Remarks

Royalties received by e.g. an author from assignment of copyright - taxable in hands of recipient of right - an Irish author receiving royalties payments from abroad does not incur Irish VAT - the payer incurs the tax liability.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a)