Ireland (2026)
12.5
% combined statutory rate
unchanged YoY
YoY Change
unchanged
percentage points
Trend
neutral
Series length
27
years of data

Data

Ireland Corporate Tax Rate (2026) — source data. OECD.
Year % combined statutory rate YoY Change
2026 12.5 unchanged
2025 12.5 unchanged
2024 12.5 unchanged
2023 12.5 unchanged
2022 12.5 unchanged
2021 12.5 unchanged
2020 12.5 unchanged
2019 12.5 unchanged
2018 12.5 unchanged
2017 12.5 unchanged
2016 12.5 unchanged
2015 12.5 unchanged
2014 12.5 unchanged
2013 12.5 unchanged
2012 12.5 unchanged
2011 12.5 unchanged
2010 12.5 unchanged
2009 12.5 unchanged
2008 12.5 unchanged
2007 12.5 unchanged

About this Dataset

Ireland recorded 12.5 % combined statutory rate in 2026. That is unchanged on the previous period. Across 2000–2026 the series ranges from 12.5 in 2026 to 24 in 2000.

This page tracks the combined statutory corporate income tax rate in Ireland — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Frequently Asked Questions

This page tracks the combined statutory corporate income tax rate in Ireland — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two. It is published by OECD and updated annually.

The most recent observation covers 2026. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2026 (27 observations).

The series peaked at 24 % combined statutory rate in 2000 and reached its lowest recorded value of 12.5 in 2026. The latest reading of 12.5 in 2026 is unchanged on the previous period.