Tax Information Ireland: Articles for Irish Businesses

Budget 2027 introduces income tax cuts, higher tax credits, a reduced CGT rate, increased CAT thresholds and business tax measures. Learn what the changes could mean for employees, self-employed individuals, landlords, investors and business owners.

Unsure why your RCT rate is 0%, 20% or 35%? Learn how Revenue determines RCT rates, why they can change, and what steps subcontractors can take if their rate increases.

Not sure if you need to register for VAT? Here's how the Irish thresholds work, what counts towards them, and a few less obvious triggers — like buying services from abroad — that catch people out.

Preliminary tax can catch people out at Pay and File time — especially if your business has grown. Here's how the two payments work, how to calculate preliminary tax correctly, and what to watch for in your first year of self-employment.

Filing a Form 11 doesn't have to mean scrambling at the last minute. This checklist walks you through the five key things to gather beforehand — from business income and allowable expenses to large purchases and pension contributions — so your return is accurate, complete, and ready well before the deadline.

"It's surprisingly easy to be unsure whether you need to file a Form 11 — especially if you have income outside your regular job. Here's how to check your position before October...

Auto-Enrolment Has Arrived—But Will Irish Workers Stay In? For years, pension reform was something that Irish businesses knew was coming but could safely file under “future problems”. Today, auto-enrolment is no longer a policy discussion or a line item in a government press release—it is part of the payroll landscape. For employers, much of the early focus centred on contribution rates, software upgrades and the additional costs of compliance. Yet, as businesses and employee

Good news is coming for Ireland's hospitality and tourism sector. From 1 July 2026, the 9% VAT rate returns — and if your business is in hotels, restaurants, tourism or related services, now is the time to get ready. Why This Matters The reduced 9% VAT rate was a lifeline for the hospitality sector during difficult years, and its return has been welcomed across the industry. Introduced through the Finance Act 2025, the change brings significant relief for businesses that have

Gift tax in Ireland applies when you receive financial or valuable gifts from another person during their lifetime. While many everyday gifts are tax-free, larger or repeated transfers can create a tax liability over time under Capital Acquisitions Tax (CAT). This guide explains how gift tax works in real situations and what you actually need to watch out for. When gift tax becomes relevant Gift tax does not usually apply to small or occasional gifts. It becomes relevant wh

CAT thresholds determine how much value you can receive in gifts or inheritances before tax becomes payable in Ireland. They are central to how Capital Acquisitions Tax works. Understanding how they accumulate over time is essential to avoiding unexpected tax exposure. The three threshold groups Your tax-free limit depends on your relationship to the person giving the gift or inheritance: Group A (€400,000) – parent to child relationshipsGroup B (€40,000) – close family suc

Inheritance tax in Ireland applies when you receive assets from someone after they pass away. While it falls under Capital Acquisitions Tax (CAT), the real impact usually comes at the point of estate distribution, often during an already emotional and complex time. Understanding how inheritance tax actually works in practice can help you avoid unexpected tax issues and make clearer financial decisions. When inheritance tax becomes relevant Inheritance tax does not apply to

Receiving a gift or inheritance in Ireland can be a significant financial event, but it may also trigger tax obligations. This is where Capital Acquisitions Tax (CAT) applies. Understanding how it works can help you avoid unexpected tax bills and plan ahead more effectively. What is Capital Acquisitions Tax (CAT)? Capital Acquisitions Tax (Ireland) is a tax in Ireland charged on the value of gifts or inheritances received by an individual. It applies to assets such as: Cash

For many business owners, tax filing is something that gets pushed to the bottom of the to-do list. However, filing your taxes early can save you time, money, and unnecessary stress. At LedgerPlus Accountants, we encourage businesses across Cork to take a proactive approach. Here’s why early filing makes a real difference. Why Filing Your Tax Return Early Is a Smart Move Leaving your tax return until the last minute often leads to pressure, rushed decisions, and potential mis

Managing your business finances effectively is key to long-term success. At LedgerPlus Accountants, we support small and medium-sized businesses across Cork with clear, practical advice to help them stay in control and grow with confidence. Here are some essential financial tips every business owner should follow. 1. Keep a Close Eye on Cash Flow Cash flow is critical to your business’s day-to-day operations. Regularly monitoring what’s coming in and going out will help you a