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Prsi contributions go to the social insurance fund which helps pay for social welfare benefits and pensions

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The universal social charge was introduced in 2011 to replace the income levy and health levy portion of the PRAIse charge

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Corporation tax is charged on all profits 

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Corporation tax is charged on all profits 

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Amount withheld are treated as advance payments of income tax due. They are refundable to the extent they exceed tax as determined on tax returns. 

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Amount withheld are treated as advance payments of income tax due. They are refundable to the extent they exceed tax as determined on tax returns. 

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Corporation tax in the Republic of Ireland is a levy on a company's profits. The tax is charged on a company's income. Thecorporation tax in Ireland is quite low, and is often cited as an example of tax competition, as it is used as an incentive for foreign companies to invest in the state.

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Ireland's most hated tax is Universal Social Charge (USC)

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Ireland's most hated tax is Universal Social Charge (USC)

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There are two rates of Corporation Tax: 12.5% for trading income unless the income is from an excepted trade* in which case the rate is 25% 25% for non-trading income (e.g. investment income, rental income) * Excepted trades include certain land dealing activities, income from working minerals and petroleum activities

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A pay as you go tax (PAYE) is a witholding tax on income payments to employees

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A pay as you go tax (PAYE) is a witholding tax on income payments to employees

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Prsi stands for pay related social insurance

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Universal Social Charge is a tax payable on gross income

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VAT is added money that is placed on a product at the final sale
Standard rate: 23%
Reduced rate: 13.5%

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Corporation tax in the Republic of Ireland is a levy on a company'sprofits. The tax is charged on acompany's income. The corporation tax in Ireland is quite low, and is often cited as an example of taxcompetition, as it is used as an incentive for foreign companies to invest in the state.