Ireland – Corporate Taxes Summary

Corporation tax is chargeable as follows on income and capital gains: Standard rate on income(‘trading rate’) Higher rate on income(‘passive rate’) Capital gains rate 12.5% 25% 33% Resident companies are taxable in Ireland on their worldwide profits (including gains). Non-resident companies are
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Guernsey – Corporate Taxes Summary

Resident corporations are liable to tax on their worldwide income. Non-resident corporations are subject to Guernsey tax on their Guernsey-source income. Companies pay income tax at the current standard rate of 0% on taxable income; however, income derived from certain businesses may
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