Forti Ltd. · Free Calculator

Corporation Tax Calculator (Ireland)

Estimate your company's CT liability, with an optional Section 486C start-up relief check.

CT on trading profit (12.5%)€0 CT on passive income (25%)€0

Estimated CT payable€0
How this is calculated
Trading income is taxed at 12.5%. Passive income (investment and rental income, and most chargeable gains) is taxed at 25%. Section 486C can reduce CT to nil for a new qualifying trade's first 5 years, capped by qualifying PRSI: full relief if CT on the trade is €40,000 or less (subject to the PRSI cap), marginal relief between €40,000–€60,000 using Revenue's greater-of formula, none above €60,000. This calculator assumes the CT entered above relates entirely to the qualifying trade. It doesn't model the close company surcharge (Section 440/441 TCA 1997), which can apply an additional 15–20% surcharge on certain undistributed investment, rental or professional service income.

This calculator is provided for general guidance only and does not constitute tax advice. It doesn't model the close company surcharge or group relief. Confirm your company's actual liability with your accountant before filing.

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