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Corporation Tax

Corporation Tax is assessed on profits made by companies. Corporation tax returns are based on the accounting period of the company. An accounting period for Corporation Tax purposes cannot exceed twelve months and is normally the period for which the company makes up its annual accounts.

To register for Corporation Tax you need to complete a Form TR2. The form, when completed, should be forwarded to your Local Revenue District.

The current rates of Corporation Tax applicable to Irish companies are as follows: