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Ireland Tax Exempt Income













The following forms of income are exempt from income tax, subject to certain conditions:
  • Income from horse breeding and racing greyhounds raised in Ireland.
  • Income from copyright on works defined as having an artistic or cultural value.
  • Shares distributed to an employee by his/her employee according to an approved plan, subject to a limit.
  • Income from forestry works.
  • Rental of room/s in main residence, subject to annual ceiling.
  • Dividend received by a resident Irish company from another Irish company.
  • For individuals, gain from the sale of principal residence.
  • For individuals ,an annual EUR 1,270 tax exemption from capital gain.
  • Certain leasing income of farm land.







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