Tax Knowledge Hub

7th Jan 2026

In this series, we’ll break down everything landlords need to know about the rental rule changes coming to Ireland from March 2026

Part 2

Irish Landlord Guide – Part 2: New 6-Year Tenancy Rules

8th Jan 2026

A simple guide to how the proposed six-year tenancy works and when a landlord can end a tenancy.

Part 3

Irish Landlord Guide – Part 3: Rent Increases, the CPI Cap and Exceptions

9th Jan 2026

An easy breakdown of the new rent increase limits and when different rules may apply.

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CT1 Return and Corporation Tax Deadlines in Ireland: When to File, When to Pay and What Late Filing Costs

Published: 19th Oct 2026 | Updated: 4th Nov 2026

Every Irish company has three corporation tax dates to manage. This guide sets out the preliminary tax rules for small and large companies, the CT1 filing and balance payment date, a worked calendar for a December year end, and the interest, surcharges and loss restrictions that follow a late return.

Corporation Tax in Ireland 2026: Rates, Who Pays It and How Small Companies Are Taxed

A plain-English guide to Irish corporation tax for company owners and directors. The 12.5% and 25% rates, what counts as trading income, how company gains are taxed, what Pillar Two actually changes, start-up relief, losses, capital allowances and the key deadlines.

Sole Trader vs Limited Company in Ireland 2026: The Tax Comparison Nobody Shows You

Should you stay a sole trader or set up a limited company? This guide puts the two side by side at three profit levels using 2026 rates, shows when a company genuinely saves tax and when it does not, and lists the non-tax costs and the traps that come with incorporating.

How to Pay Yourself From a Limited Company in Ireland: Salary, Dividends, Pension and Directors' Loans

Money can leave an Irish limited company in four legitimate ways, and each is taxed differently. This guide explains salary, dividends, employer pension contributions and directors' loans, the tax cost of each, the traps around loans to shareholders, and a worked example of extracting €100,000 of profit.

The Close Company Surcharge Explained: Why Your Irish Company Could Pay Extra Tax on Rental, Investment and Professional Income