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ARTICLE · 14 JUNE 2023

Ireland Country Guide 2023

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The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).

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1. Overview

1.1. Government and Tax System

The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).

The principal statutes are the:

  • Taxes Consolidation Act 1997 as amended (TCA); which consolidated the law relating to income tax, capital gains tax (CGT) and corporation tax;
  • Capital Acquisitions Tax Consolidation Act 2003 as amended (CATCA 2003), which deals with tax on gifts and inheritances;
  • Value-Added Tax Consolidation Act 2010 as amended (VAT Act), which provides for VAT (a sales tax) in respect of goods and services;
  • Stamp Duties Consolidation Act 1999 as amended (Stamp Act), which provides for the imposition of stamp (transfer) duty on certain instruments and transactions; and

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