Exporting to the Republic of Ireland

Tax issues when trading with the Republic of Ireland

If you are trading with the Republic of Ireland (RoI), you will need to consider tax issues. These will depend on your products or services.

Value Added Tax (VAT) in the Republic of Ireland

EU VAT-registered companies can recover VAT when purchasing goods and services from VAT-registered companies in other EU countries. However, UK VAT rates apply to goods and services sold to private/non-VAT registered customers in RoI up to a threshold of total sales in any calendar year. Northern Ireland based businesses will then have to register for VAT in the RoI.

VAT rates depend on the goods and services acquired in RoI. See current RoI VAT rates.

Excise duties in the Republic of Ireland

These apply to certain goods brought into RoI for commercial purposes. The rates depend on the type of goods being brought in. 

Corporation Tax in the Republic of Ireland

Corporation Tax, is charged on the profits of companies resident in RoI – with some exceptions. It is also charged on the profits of non-resident companies who trade through a branch or agency. Read Revenue information on Corporation Tax.

There are two rates of corporation tax in the Republic of Ireland:

  • 12.5% for trading income
  • 25% for non-trading income

If you want to set up a subsidiary in RoI, you should be aware that RoI tax year runs from January to December. This differs from the UK tax year, which runs from April 6 to the following April 5.