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Corporation Tax: How Is A Company Taxed?
Corporation Tax: How Is A Company Taxed?
Corporation Tax: How Is A Company Taxed?
Corporation Tax is charged on all profits (income and gains), wherever arising, of companies resident in the
State, with some exceptions, and non-resident companies who trade in the State through a branch or agency.
12.5% for trading income unless the income is from an excepted trade* in which case the rate is 25%
* Excepted trades include certain land dealing activities, income from working minerals and petroleum
activities