What is Tax Guide 2023?
Tax Guide 2023 is a practical Irish tax reference designed for advisers who need fast, reliable answers.
It contains 90+ pages of tax rates, tables, reliefs, exemptions and planning points, bringing the full Irish tax landscape together in one accessible guide. Built for day-to-day use, it’s ideal for checking a rate, confirming a relief or sense-checking a planning idea.
What’s inside?
Income tax
Charge to tax • Residence • Income tax rates (including prior years) • Exemptions • Schedules • Personal reliefs and tax credits • Other reliefs • Capital allowances • Losses • Double taxation • Self-assessment • Revenue powers • Appeals
Pay-Related Social Insurance (PRSI)
What is PRSI? • PRSI classes • PRSI rates
Universal Social Charge (USC)
Standard rates (including prior years) • Reduced rates • Surcharges • Exemptions • Income levy
Corporation tax
Charge to tax • Residence • Corporation tax rates (including prior years) • Reliefs • Losses • Self-assessment • Revenue powers • Appeals
Capital gains tax (CGT)
Charge to tax • Residence • CGT rates (including prior years) • Exemptions • Reliefs • Self-assessment • Revenue powers • Withholding tax • Appeals
Value-added tax (VAT)
Charge to tax • Supply of goods • Supply of services • Registration • Property transactions • VAT rates (including prior years) • Taxable amount • Cash receipts basis • Mini One Stop Shop (MOSS) • Revenue powers • Appeals
Capital acquisitions tax (CAT)
Charge to tax • CAT rates (including prior years) • Exemptions • Reliefs • Self-assessment • Revenue powers • Appeals
Stamp duties
Charge to tax • Rates of tax (including prior years) • Exemptions • Particulars delivered • Self-assessment • Revenue powers • Appeals
Local property tax (LPT)
Residential property • Unoccupied property • Uninhabitable property • Liability date • LPT rates • 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 personal deductions and credits • Become self-employed • Use non-domicile status • Transfer a business to a company • Receive capital gains instead of income • Have a holding company sell your business • Become non-resident • Pass assets tax-efficiently • Be tax compliant