Corporation tax in the Republic of Ireland
Historical rates (1994–2018)

Corporation tax in the Republic of Ireland

Section Title: Historical rates (1994–2018)
Table Section Text: None

Taxation Year	Post–2000 Standard Rate	Pre–2000 Standard Rate	Special Rate

Trading Income	Passive Income	Manufacturing Income	IFSC Income

1994	—	—	40%	10%	10%

1995	—	—	40%	10%	10%

1996	—	—	38%	10%	10%

1997	—	—	36%	10%	10%

1998	—	—	32%	10%	10%

1999	—	—	28%	10%	10%

2000	24%	25%	—	10%	10%

2001	20%	25%	—	10%	10%

2002	16%	25%	—	10%	10%

2003	12.5%	25%	—	10%	10%

2004	12.5%	25%	—	10%	10%

2005	12.5%	25%	—	10%	10%

2006	12.5%	25%	—	10%	—

2007	12.5%	25%	—	10%	—

2008	12.5%	25%	—	10%	—

2009	12.5%	25%	—	10%	—

2010	12.5%	25%	—	—	—

2011	12.5%	25%	—	—	—

2012	12.5%	25%	—	—	—

2013	12.5%	25%	—	—	—

2014	12.5%	25%	—	—	—

2015	12.5%	25%	—	—	—

2016	12.5%	25%	—	—	—

2017	12.5%	25%	—	—	—

2018	12.5%	25%	—	—	—

Sentence(s)

In 2003, the Irish corporation tax rate is 12.5%.

final_sentence: In 2003, the Irish corporation tax rate is 12.5%.