Ireland Investment Laws 2025

Corporate Tax Rate:

• Ireland has a 12.5% corporate tax rate on trading income.  
• This rate is a key factor in attracting foreign direct investment (FDI).

Research and Development (R&D) Tax Credit:

• Ireland offers a tax credit for qualifying R&D expenditure.  
• This credit can reduce a company's corporation tax liability.  

Knowledge Development Box:

• Ireland has a Knowledge Development Box regime.  
• This regime provides a reduced tax rate on profits arising from qualifying intellectual property.

Holding Company Regime:

• Ireland has a holding company regime that provides tax efficiencies for holding companies.  
• This regime can facilitate international investment structures.

Double Taxation Treaties:

• Ireland has an extensive network of Double Taxation Avoidance Agreements (DTAAs).  
• These agreements aim to prevent double taxation of income.

IDA Ireland:

• IDA Ireland is the government agency responsible for attracting FDI.  
• IDA Ireland provides support and assistance to foreign investors.

Enterprise Ireland:

• Enterprise Ireland supports the development of Irish owned businesses, but also works with foreign investors that wish to partner with Irish companies.

Special Purpose Vehicles (SPVs):

• Ireland is a common jurisdiction for the setup of SPVs, for asset financing.

Financial Services:

• Ireland has a large and well regulated financial service industry.

Strategic location:

• Ireland's geographic location, and membership in the EU, are factors that attract foreign investment.

Talent pool:

• Ireland has a well educated, and English speaking workforce.  
• It's crucial to note that investment incentives are subject to change, and specific conditions apply.