Business
Irish corporation tax Calculator
Separate trading and passive non-trading profit estimates. This free irish corporation tax calculator shows the calculation and its assumptions so you can compare your own figures.
Your results
Separate trading and passive non-trading profit estimates.
Calculated outcomes
- Taxable Trading Profit
- €100,000.00
- Non Trading Profit
- €10,000.00
- Trading Tax
- €12,500.00
- Non Trading Tax
- €2,500.00
- Unused Trading Losses
- €0.00
- Effective Tax Percent
- 13.64%
Assumptions and estimates
- 12.5% applies to qualifying trading profit and 25% to non-trading or excepted-trade profit. Enter taxable profit after allowable expenses and capital allowances, not revenue.
- Ordinary trading losses are offset against entered trading profits only. Group relief, carry-back, close-company surcharge, capital gains, foreign credits, start-up/R&D relief, interest limitation and Pillar Two 15% top-up rules for qualifying large groups are excluded.
- Method: Eligible trading profits are charged at 12.5%; standard non-trading income at 25%.
- This is a standard-rate estimate. Close-company surcharges, capital gains, reliefs, cross-category loss offsets and Pillar Two rules for in-scope groups are excluded.
Sources: Revenue corporation tax
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the irish corporation tax calculation works
Eligible trading profits are charged at 12.5%; standard non-trading income at 25%.
This is a standard-rate estimate. Close-company surcharges, capital gains, reliefs, cross-category loss offsets and Pillar Two rules for in-scope groups are excluded.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review corporation tax and after tax profit, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Tax-adjusted trading profit (€)
- 100000
- Tax-adjusted non-trading profit (€)
- 10000
- Eligible trading losses available (€)
- 0
- Corporation Tax
- €15,000.00
- After Tax Profit
- €95,000.00