Corporation Tax
Corporation Tax is payable by Companies resident in the State, with some exceptions, and non-resident companies who trade through a branch or agency. The rate of Corporation Tax in Ireland is 12.5% on Trading Income and 25% on non-Trading Income. Certain companies have their profits taxed at an effective rate of 10%. This "manufacturing rate" is being phased out but remains in existence for some companies until 2010.
The IDA produces A Comprehensive Guide to Corporation Tax.
Additional information is available from the Revenue website.