Statutory corporate income tax rate in Ireland

Ireland: Statutory corporate income tax rate was 12.5% in 2018. ▼ Falling

Latest (2018)
12.5%
Change on year
unchanged
World rank
75th
of 93 countries
All-time high
24.0%
in 2000
All-time low
12.5%
in 2003
Years of data
19
2000–2018

Statutory corporate income tax rate in Ireland, 2000–2018

05101520252000200920182000: 24 %2001: 20 %2002: 16 %2003: 12.5 %2004: 12.5 %2005: 12.5 %2006: 12.5 %2007: 12.5 %2008: 12.5 %2009: 12.5 %2010: 12.5 %2011: 12.5 %2012: 12.5 %2013: 12.5 %2014: 12.5 %2015: 12.5 %2016: 12.5 %2017: 12.5 %2018: 12.5 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

Ireland recorded 12.5% for statutory corporate income tax rate in 2018. That is the lowest value across all 19 years on record.

The figure is unchanged over ten years.

Over the whole period, statutory corporate income tax rate in Ireland peaked at 24.0% in 2000 and was at its lowest, 12.5%, in 2003.

Ireland ranks 75th of 93 countries on this measure, in the bottom quarter.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in Ireland, year by year

Annual values for Statutory corporate income tax rate in Ireland, 2000 to 2018.
Year % Change
2000 24.0%
2001 20.0% -16.7%
2002 16.0% -20.0%
2003 12.5% -21.9%
2004 12.5% +0.0%
2005 12.5% +0.0%
2006 12.5% +0.0%
2007 12.5% +0.0%
2008 12.5% +0.0%
2009 12.5% +0.0%
2010 12.5% +0.0%
2011 12.5% +0.0%
2012 12.5% +0.0%
2013 12.5% +0.0%
2014 12.5% +0.0%
2015 12.5% +0.0%
2016 12.5% +0.0%
2017 12.5% +0.0%
2018 12.5% +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 14.8% 12.5% 24.0% 10
2010s 12.5% 12.5% 12.5% 9

Countries ranked near Ireland

  1. 75 Liechtenstein 12.5% compare
  2. 77 Macao 12.0% compare
  3. 78 Andorra 10.0% compare
  4. 78 Bulgaria 10.0% compare
  5. 78 Paraguay 10.0% compare

See the full ranking of 93 places →

More economy & growth data for Ireland

All data for Ireland →

Frequently asked questions

What is statutory corporate income tax rate in Ireland?
Statutory corporate income tax rate in Ireland was 12.5% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in Ireland?
The highest recorded value was 24.0% in 2000.
What is the lowest statutory corporate income tax rate recorded in Ireland?
The lowest recorded value was 12.5% in 2003.
How does Ireland rank for statutory corporate income tax rate?
Ireland ranks 75th out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in Ireland?
Over the last ten years it is unchanged. The long-run trend across the full record is falling.
Where does this Ireland data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in Ireland. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 30 August 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/ireland/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.