Ireland Corporate Tax Calculator 2026
Calculate corporate tax for Ireland 2026. Select from trading (12.5%), non-trading (25%), R&D credit (25% refundable), or Knowledge Development Box (6.25%). View tax at different profit levels with stacked bar chart.
How does Irish corporate tax work?
Ireland's 12.5% trading rate is one of the most competitive in Europe, applying to active trading income. Non-trading income (passive investment, rental, royalty) is taxed at 25%. The R&D tax credit provides a 25% credit on qualifying R&D expenditure, which is refundable. The Knowledge Development Box (KDB) applies a 6.25% rate on profits from qualifying intellectual property. Capital allowances and loss relief are also available to reduce taxable profit.
Ireland Corporate Tax Calculator 2026 — 12.5%/25%/6.25%
Calculate Irish corporate tax 2026: 12.5% trading, 25% non-trading, 25% R&D credit, 6.25% KDB. Free corporate tax calculator with charts.
- 12.5% — Trading income
- 25% — Non-trading (passive) income
- 25% R&D tax credit (refundable)
- 6.25% — Knowledge Development Box (KDB)