CPA Ireland Every Irish limited company must file a Corporation Tax return (CT1) within nine months of its year end. Get the trading versus non-trading classification wrong and you could pay 25% where 12.5% should apply, or face interest on underpaid preliminary tax.
We handle the full job: the computation, the CT1, preliminary tax planning, and any reliefs your company qualifies for, including the Research and Development credit. You deal with Michael directly, not a rotating cast of juniors.
Read our guide: The corporation tax rate in Ireland explainedTL;DR
We prepare and file your company's CT1, apply the 12.5% trading rate where it belongs, claim available credits, and keep your preliminary tax on track. Our company package starts at €450 with annual accounts included.
What you get
What your corporation tax service includes
One fixed fee, quoted before we begin. From €450.
- CT1 computation and filing on ROS
- Correct 12.5% trading versus 25% non-trading treatment
- Research and Development tax credit claims under Section 766
- Preliminary tax planning around the payment dates
- Loss relief planning under Sections 396 to 398
- Annual accounts prepared and included in the package
How it works
Three simple steps
Year-end accounts
We prepare your statutory accounts from your bookkeeping records, on Xero, Sage, QuickBooks, or manual books.
Tax computation
We calculate the corporation tax, apply the right rate, and identify every credit and relief the company can use.
File and plan
We file the CT1 and set out your preliminary tax dates so the company is never caught short.
Works well with
Related services
Annual Accounts
Statutory accounts prepared and signed by a CPA, and filed with the CRO where required.
Learn moreCompany Secretarial
Annual B1 returns, director and registered-office changes, and a compliance calendar so you never miss a date.
Learn moreManagement Accounts
Monthly or quarterly management packs, cash-flow forecasts, and KPI dashboards for growing businesses.
Learn moreGood to know
Corporation Tax: your questions answered
What is the corporation tax rate in Ireland?
The standard rate on trading income is 12.5%. Non-trading or passive income, such as rental or investment income, is taxed at 25%. From 2024 a 15% top-up rate applies to large groups with turnover above €750 million under the OECD Pillar Two rules. Most Kildare SMEs pay 12.5%. Source: revenue.ie.
When is the corporation tax return due?
The CT1 is due within nine months of the company's accounting year end, by the 23rd of that month when filing on ROS. A company with a 31 December year end files by 23 September the following year. Preliminary tax is due earlier, so we plan both dates with you.
How much does corporation tax cost with Kennedy's?
Our limited company package starts at €450 and includes the CT1 and your annual accounts. The exact fixed fee depends on the size and complexity of the company, and we quote it in full before any work begins.
What is the R&D tax credit and can my company claim it?
The Research and Development credit gives a 30% credit on qualifying R&D spend, on top of the normal deduction. It is not only for tech firms. Manufacturing, engineering, and food companies often qualify. We assess whether your activities meet Revenue's science test before claiming.
What happens if my company files the CT1 late?
A late CT1 triggers a surcharge of 5% of the tax, rising to 10% after two months, and can restrict valuable loss and group relief. It can also flag the company for closer Revenue attention. We keep your filing dates well in hand so this never happens.
Let's talk
Need help with corporation tax?
No obligation, no jargon. Tell us where you are and we will tell you exactly how we can help and what it will cost.