Facts
- Combined corporate income tax rate
- 12.5 % (2023)
- Top statutory personal income tax rate
- 48.0 % (2022)
- Tax revenue, % of GDP
- 17.9 % (2024)
- Top marginal rate incl. employee social security
- 52.0 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 12.5 % (2023)
- Central CIT rate net of sub-central deduction
- 12.5 % (2023)
- Top marginal income tax rate (PIT only)
- 48.0 % (2022)
- Top rate threshold, × average wage
- 1.28× (2022)
- Average annual wage, US$ PPP
- $73,582 (2022)
- Average annual wage, national currency
- 54,649 (2022)
- Tax revenue level
- 15–20% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 64.6 % (2024)
- Taxes on goods and services, % of value added
- 6.2 % (2024)
- ISO code
- IRL
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 17.9 % |
| 2023 | 17.5 % |
| 2022 | 16.8 % |
| 2021 | 16.6 % |
| 2020 | 15.9 % |
| 2019 | 17.4 % |
| 2018 | 17.6 % |
| 2017 | 17.6 % |
| 2016 | 18.6 % |
| 2015 | 18.1 % |
| 2014 | 22.5 % |
| 2013 | 22.5 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 64.6 % |
| 2023 | 63.9 % |
| 2022 | 63.8 % |
| 2021 | 60.0 % |
| 2020 | 59.7 % |
| 2019 | 56.3 % |
| 2018 | 56.3 % |
| 2017 | 54.5 % |
| 2016 | 54.2 % |
| 2015 | 53.9 % |
| 2014 | 51.0 % |
| 2013 | 51.8 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 6.2 % |
| 2023 | 6.2 % |
| 2022 | 6.0 % |
| 2021 | 6.6 % |
| 2020 | 6.4 % |
| 2019 | 7.6 % |
| 2018 | 7.7 % |
| 2017 | 8.2 % |
| 2016 | 8.7 % |
| 2015 | 8.4 % |
| 2014 | 10.9 % |
| 2013 | 10.8 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 12.5 % |
| 2022 | 12.5 % |
| 2021 | 12.5 % |
| 2020 | 12.5 % |
| 2019 | 12.5 % |
| 2018 | 12.5 % |
| 2017 | 12.5 % |
| 2016 | 12.5 % |
| 2015 | 12.5 % |
| 2014 | 12.5 % |
| 2013 | 12.5 % |
| 2012 | 12.5 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 12.5 % |
| 2022 | 12.5 % |
| 2021 | 12.5 % |
| 2020 | 12.5 % |
| 2019 | 12.5 % |
| 2018 | 12.5 % |
| 2017 | 12.5 % |
| 2016 | 12.5 % |
| 2015 | 12.5 % |
| 2014 | 12.5 % |
| 2013 | 12.5 % |
| 2012 | 12.5 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $73,582 |
| 2021 | $69,638 |
| 2020 | $64,770 |
| 2019 | $60,765 |
| 2018 | $59,691 |
| 2017 | $57,281 |
| 2016 | $56,293 |
| 2015 | $54,012 |
| 2014 | $52,954 |
| 2013 | $53,063 |
| 2012 | $51,657 |
| 2011 | $50,174 |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Ireland 2024 | — | — | 17.9 % |
| Ireland 2023 | 12.5 % | — | 17.5 % |
| Ireland 2022 | 12.5 % | — | — |
| Ireland 2021 | 12.5 % | — | — |
| Ireland 2020 | 12.5 % | — | — |
| Ireland 2019 | 12.5 % | — | — |
| Ireland 2018 | 12.5 % | — | — |
| Ireland 2017 | 12.5 % | — | — |
| Ireland 2016 | 12.5 % | — | — |
| Ireland 2015 | 12.5 % | — | — |
| Ireland 2014 | 12.5 % | — | — |
| Ireland 2013 | 12.5 % | — | — |
| Ireland 2012 | 12.5 % | — | — |
| Ireland 2011 | 12.5 % | — | — |
| Ireland 2010 | 12.5 % | — | — |
| Ireland 2009 | 12.5 % | — | — |
| Ireland 2008 | 12.5 % | — | — |
| Ireland 2007 | 12.5 % | — | — |
| Ireland 2006 | 12.5 % | — | — |
| Ireland 2005 | 12.5 % | — | — |
| Ireland 2004 | 12.5 % | — | — |
| Ireland 2003 | 12.5 % | — | — |
| Ireland 2002 | 16.0 % | — | — |
| Ireland 2001 | 20.0 % | — | — |
| Ireland 2000 | 24.0 % | — | — |
| Ireland 1999 | — | — | 26.7 % |
| Ireland 1998 | — | — | 26.5 % |
| Ireland 1997 | — | — | 26.9 % |
| Ireland 1996 | — | — | 27.2 % |
| Ireland 1995 | — | — | 26.5 % |