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.