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Ireland: Offshore Legal and Tax Regimes

Introduction

This page was last updated on 27 August 2020.

The term 'offshore' is not used in Irish legislation or in describing company forms. Formerly, use of the various special regimes available in the Shannon Free Zone, the Dublin International Financial Services Centre, or through the 'manufacturing rate' of tax, or via a non-resident company are the main ways of obtaining offshore tax treatment. These regimes were effectively superseded by the introduction of a nationwide corporation tax rate of 12.5% as from 2003. There were, however, some late expiry provisions for pre-existing regimes.

 

 

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