12.5% trading CIT, 6.25% Knowledge Development Box for IP, full EU passporting in English common law.
When Ireland is the right call, and when it is not.
12.5% trading tax (15% for groups above €750M under BEPS Pillar 2 (15% global minimum)). English speaking common law inside the EU. Apple, Google, Meta, Stripe all chose Ireland for the same reasons.
Knowledge Development Box drops the rate to 6.25% on qualifying IP profits. R&D Tax Credit returns 25% as cash refund or offset. IDA Ireland co funds eligible programmes.
Section 110 SPV SPV regime is the European standard for securitisation and credit funds. ICAV (Irish collective vehicle) replaced UCITS for collective vehicles. Central Bank of Ireland regulates with EU passport.
Irish accounts and CRO filings are heavier than digital first peers. For minimal admin:
Ireland's main pull is EU + English. Without EU access requirements:
Working data for Ireland. Cite check each figure before use.
Bundle for Ireland, one invoice.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.