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8.1.1. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty N/A N/A
Payroll Tax N/A N/A
Social Security Employer Contribution 10.75% Employers are required to make pay-related social insurance (PRSI) contributions of up to 10.75% based on gross salary. If the weekly pay is EUR 356 or less, the contribution is 8.5%.
Social Security Employee Contribution 4% Employees are required to make pay-related social insurance (PRSI) contributions of up to 4% based on gross salary. No contribution is required if weekly pay is EUR 352 or less.
Property Tax 0.18% to 0.25% Local property tax is levied at a rate of 0.18% on the assessed market value of property up to EUR 1 million, and 0.25% on the value exceeding EUR 1 million. Local authorities may adjust the rates upwards or downwards by up to 15%.
Transfer Tax N/A N/A
Stamp Duty 1% to 2% Stamp duty is levied on the transfer of property where legal title cannot be passed by delivery, such as immovable property, intangibles and debt claims. Generally the rate is 2%, although in the case of residential property, the first EUR 1 million in value is subject to a 1% rate. Transfers between associated companies with at least a 90% relationship may be exempt from stamp duty.
Excise Taxes Varies Excise taxes are levied on oil, electricity, alcoholic beverages and tobacco products.
Customs Duty Varies Customs duties are imposed on certain goods imported from outside the European Union.
Tax on Insurance Policies 1% to 3% Non-life insurance policies insuring risks in Ireland are subject to a 3% tax on gross premiums. Life insurance policies insuring risks in Ireland are subject to a 1% tax on gross premiums. Reinsurance is excluded.
Tonnage Tax Rate per 100 ton unit from EUR 1.00 - EUR 0.25 Shipping companies have the option of paying a tonnage tax in lieu of the normal corporate income tax.