AATS, 8 The Old Fire Station, Dun Laoghaire, Co. Dublin
P: 01 2845622    F: 01 2301044
Corporation Tax is charged on all profits (income and gains), wherever arising, of companies resident in the State, with some exceptions, and non-resident companies who trade in the State through a branch or agency.

Companies pay Corporation Tax. This tax is charged on the company’s profits which include both income and chargeable gains. A company’s income for tax purposes is calculated in accordance with Income Tax rules. Chargeable gains are calculated in accordance with Capital Gains Tax rules.


There are two rates of Corporation Tax:

    12.5% for trading income unless the income is from an excepted trade* in which case the rate is 25%
    25% for non-trading income (e.g. investment income, rental income)

We provide a comprehensive reporting and compliance service to meet all of the revenue requirements.

Below is a summary of the key return and payment dates for corporation tax:
Date Type of return and the period of the payment cover for each tax type
1-21 Corporation Tax: PT for APs ending between 1-28 February 2009
1-21 Corporation Tax: Returns for APs ending between 1-30 April 2008
1-21 Corporation Tax: Pay Balance due on APs ending between 1-30 April 2008
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 April 2008
January
February

Date

Type of return and the period of the payment cover for each tax type

1-21

Corporation Tax:

PT for APs ending between 1-31 January 2010

1-21

 Corporation Tax: Returns for APs ending between 1-31 March 2009

1-21

 Corporation Tax: Pay balance due on APs ending between 1-31 March 2009

1-31

 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 March 2009
Date Type of return and the period of the payment cover for each tax type
1-21 Corporation Tax: PT for APs ending between 1-31 March 2009
1-21 Corporation Tax: Returns for APs ending between 1-31 May 2008
1-21 Corporation Tax: Pay Balance due on APs ending between 1-31 May 2008
1-28 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2008
March
Date Type of return and the period of the payment cover for each tax type
1-21 Corporation Tax: PT for APs ending between 1-30 April 2009
1-21 Corporation Tax: Returns for APs ending between 1-30 June 2008
1-21 Corporation Tax: Pay Balance due on APs ending between 1-30 June 2008
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2008
Date Type of return and the period of the payment cover for each tax type
1-21 Corporation Tax: PT for APs ending between 1-31 May 2009
1-21 Corporation Tax: Returns for APs ending between 1-31 July 2008
1-21 Corporation Tax: Pay balance due on APs ending between 1-31 July 2008
1-30 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 July 2008
April

Date

 Type of return and the period of the payment cover for each tax type
1-21

Corporation Tax:

PT for APs ending between 1-30 June 2009

1-21

 Corporation Tax: Returns for APs ending between 1-31 August 2008

1-21

 Corporation Tax: Pay balance due on APs ending between 1-31 August 2008

1-31

 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 August 2008
May

Date

 Type of return and the period of the payment cover for each tax type

1-21

 Corporation Tax: PT for APs ending between 1-31 July 2009

1-21

 Corporation Tax: Returns for APs ending between 1-30 September 2008

1-21

 Corporation Tax: Pay balance due on APs ending between 1-30 September 2008

1-30

 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2008

June

Date

Type of return and the period of the payment cover for each tax type

1-21

Corporation Tax:

PT for APs ending between 1-31 August 2009

1-21

 Corporation Tax: Returns for APs ending between 1-31 October 2008

1-21

 Corporation Tax: Pay balance due on APs ending between 1-31 October 2008

1-31

 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2008

July

Date

Type of return and the period of the payment cover for each tax type

1-21

 Corporation Tax: PT for APs ending between 1-30 September 2009

1-21

 Corporation Tax: Returns for APs ending between 1-30 November 2008

1-21

 Corporation Tax: Pay balance due on APs ending between 1-30 November 2008

1-31

 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2008

August

Date

Type of return and the period of the payment cover for each tax type

1-21

Corporation Tax:

PT for APs ending between 1-30 November 2009

1-21

Corporation Tax:

Returns for APs ending between 1-31 January 2009

1-21

 Corporation Tax: Pay balance due on APs ending between 1-31 January 2009

1-31

 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 January 2009
September
Date Type of return and the period of the payment cover for each tax type

1-21

 Corporation Tax: PT for APs ending between 1-31 October 2009

1-21

 Corporation Tax: Returns for APs ending between 1-31 December 2008

1-21

 Corporation Tax: Pay balance due on APs ending between 1-31 December 2008

1-30

 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 December 2008

October

November
Date

Type of return and the period of the payment cover for each tax type

1-21

 Corporation Tax: PT for APs ending between 1-31 December 2009

1-21

 Corporation Tax: Returns for APs ending between 1-28 February 2009

1-21

 Corporation Tax: Pay balance due on APs ending between 1-28 February 2009

1-30

 Corporation Tax: Returns of Third Party Information for APs ending between 1-28 February 2009
December
CORPORATION TAX