1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

22.2Corporation Tax Rates TCA97 s21s644B The following rates of corporation tax apply: (i) 12.5% Applicable to Schedule D Case I and II profits. (ii) 25% Applicable to Schedule D Case III, IV and...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016