Effective tax rates - Corporate tax statistics — Effective marginal in Ireland

Ireland: Effective tax rates - Corporate tax statistics — Effective marginal was 38.77 Percentage of taxable income in 2025. ▲ Rising

Latest (2025)
38.77 Percentage of taxable income
Change on year
up 4.7%
World rank
40th
of 99 countries
All-time high
39.13 Percentage of taxable income
in 2023
All-time low
19.98 Percentage of taxable income
in 2017
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective marginal in Ireland, 2017–2025

0102030402017202120252017: 20 Percentage of taxable income2018: 20.3 Percentage of taxable income2019: 20.8 Percentage of taxable income2020: 20.6 Percentage of taxable income2021: 22.7 Percentage of taxable income2022: 32 Percentage of taxable income2023: 39.1 Percentage of taxable income2024: 37 Percentage of taxable income2025: 38.8 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Ireland recorded 38.77 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025.

Compared with earlier readings it is up 4.7% on the previous year and up 94.0% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Ireland peaked at 39.13 Percentage of taxable income in 2023 and was at its lowest, 19.98 Percentage of taxable income, in 2017.

Ireland ranks 40th of 99 countries on this measure, in the middle of the range.

Effective tax rates - Corporate tax statistics — Effective marginal in Ireland, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Ireland, 2017 to 2025.
Year Percentage of taxable income Change
2017 19.98 Percentage of taxable income
2018 20.25 Percentage of taxable income +1.4%
2019 20.77 Percentage of taxable income +2.5%
2020 20.57 Percentage of taxable income -1.0%
2021 22.72 Percentage of taxable income +10.5%
2022 31.99 Percentage of taxable income +40.8%
2023 39.13 Percentage of taxable income +22.4%
2024 37.02 Percentage of taxable income -5.4%
2025 38.77 Percentage of taxable income +4.7%

Ireland compared with similar countries

  • Ireland's 38.77 Percentage of taxable income is above the median for high income countries, which is 20.11 Percentage of taxable income, 1.9× the median. (54 countries reporting)
  • Ireland's 38.77 Percentage of taxable income is above the median for Europe & Central Asia, which is 26.05 Percentage of taxable income, 1.5× the median. (39 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2010s 20.33 Percentage of taxable income 19.98 Percentage of taxable income 20.77 Percentage of taxable income 3
2020s 31.7 Percentage of taxable income 20.57 Percentage of taxable income 39.13 Percentage of taxable income 6

Countries ranked near Ireland

  1. 37 Mexico 39.73 Percentage of taxable income compare
  2. 38 Benin 39.63 Percentage of taxable income compare
  3. 39 Dominican Republic 39.2 Percentage of taxable income compare
  4. 41 Guatemala 38.38 Percentage of taxable income compare
  5. 42 Curaçao 35.14 Percentage of taxable income compare
  6. 43 Italy 33.8 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Ireland

All data for Ireland →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective marginal in Ireland?
Effective tax rates - corporate tax statistics — effective marginal in Ireland was 38.77 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in Ireland?
The highest recorded value was 39.13 Percentage of taxable income in 2023.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Ireland?
The lowest recorded value was 19.98 Percentage of taxable income in 2017.
How does Ireland rank for effective tax rates - corporate tax statistics — effective marginal?
Ireland ranks 40th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Ireland?
Over the last ten years it is up 94.0%. The long-run trend across the full record is rising.
Where does this Ireland data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Ireland. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 13 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/ireland/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.