Tax Guide 2025
What is tax guide 2025?
A handy tax reference containing 90+ pages of tax rates, tables, reliefs, exemptions, and tips.
CONTENTS
Income tax: charge to tax - residence - income tax rates (including back years) - exemptions - Schedules - personal reliefs and tax credits - other reliefs - capital allowances - losses - double taxation -self assessment - Revenue powers - appeals
PRSI: What is PRSI? - PRSI rates - PRSI classes
USC: standard rates (including back years) reduced rates (including back years) surcharges - exempt - income levy
Corporation tax: charge to tax - residence - corporation tax rates (including back years)- reliefs - losses - self assessment - Revenue powers - appeals
Capital gains tax: - charge to tax - residence - capital gains tax rates (including back years)- exemptions - reliefs - self assessment - Revenue powers - withholding tax - appeals
Value added tax: - charge to tax -supply of goods - supply of services - registration - property transactions - VAT rates (including back years)- taxable amount - cash receipts basis - self assessment - mini one stop shop (MOSS) - Revenue powers - appeals -
Capital acquisitions tax: - charge to tax - CAT rates (including back years)- exemptions - reliefs - self assessment - Revenue powers - appeals
Stamp duties: - charge to tax - rates of tax (including back years) - exemptions - particulars delivered - self assessment - Revenue powers - appeals
Local property tax: - residential property - unoccupied property - uninhabitable property - liability date - LPT rate - Household charge (HC) - Non-Principal Private Residence (NPPR) charge
Social welfare: tax-exempt benefits - taxable benefits
Finance Act: section by section summary
10 ways to save tax: receive tax-exempt income - maximise your personal deductions and credits - become self-employed - use your non-domicile status - transfer your business to a company - receive capital gains rather than income - have a holding company sell your business - become non-resident - pass assets tax-efficiently - be tax compliant
Revenue offices
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