- Corporate Tax Rate
- 12.5%
- Capital Gains Rate
- 33%
- Territorial System
- No
- IP Box Regime
- Yes
- IP Box Rate
- 6.3%
- Tax Treaties
- 76
- VAT Rate
- 23%
- Dividend Withholding
- 25%
- Holding Company Viable
- Yes
- Notes
- Ireland is the EU holding location of choice for US tech companies. The 12.5% rate is treaty-protected. KDB (Knowledge Development Box) at 6.25% for qualifying IP income.
Ireland
#18 of 25Remittance-Based40%Europe ยท Dublin ยท EUR
Europe's most founder-friendly English-speaking EU jurisdiction. 12.5% corporate tax, SEIS/EIS investor incentives, and Dublin as the European HQ for every major US tech company.
Dimension Profile
Jurisdiction Risk Warnings
Nationwide fuel protests and government no-confidence vote
Large-scale fuel price protests have paralyzed major cities since late 2025. A no-confidence motion is pending in the Dail. Founders should monitor for tax policy changes under a potential new government.
Cost-of-living crisis driving civil unrest
Housing costs in Dublin remain among the highest in Europe. Energy prices have driven inflation above the EU average. Combined with political instability, this creates an uncertain operating environment.
Concerns over protest policing practices
Reports of heavy-handed policing of protests have drawn criticism from civil liberties organizations. While the rule of law remains broadly intact, the situation bears monitoring.
Risk signals are informational only. Conditions change rapidly - verify with current government advisories and qualified legal counsel before making residency or incorporation decisions.
Dimension Breakdown
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