#

Ease of Doing Business in

Ireland

Ireland Download Profile (1735.5KB, pdf)
Region OECD high income
Income Category High income
Population 4,640,703
GNI Per Capita (US$) 46,680
City covered Dublin

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 18 15 down
3
79.53 79.25 down
0.28
Starting a Business 10 19 up
9
95.91 94.18 up
1.73
Dealing with Construction Permits 38 43 up
5
76.01 75.03 up
0.98
Getting Electricity 33 27 down
6
84.19 84.17 up
0.02
Registering Property 41 40 down
1
76.28 76.27 up
0.01
Getting Credit 32 29 down
3
70.00 70.00
-
Protecting Minority Investors 13 10 down
3
73.33 73.33
-
Paying Taxes 5 5
-
94.40 94.40
-
Trading across Borders 47 47
-
87.25 87.25
-
Enforcing Contracts 90 88 down
2
57.88 57.88
-
Resolving Insolvency 17 17
-
80.01 80.01
-

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

5

DB 2016 Rank:

5

Change in Rank:

0

DB 2017 DTF (% points):

94.40

DB 2016 DTF (% points):

94.40

Change in DTF (% points):

0.00

Indicator Ireland OECD high income
Payments (number per year) info_outline 9 10.9
Time (hours per year) info_outline 82 163.4
Total tax rate (% of profit) info_outline 26 40.9
Postfiling index (0-100) info_outline 92.7 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Employer paid - Social security contributions 1 online 40 10.75% gross salaries 12.25
Corporate income tax 1 online 12 12.5% taxable profits 10.71
Capital gains 0 online and jointly 33% gain 1.67
Property tax 1 Rateable valuation Annual rate* valuation 1.07
Motor Renewal tax (road tax) 1 various rate vehicle weight 0.21
Environmental Duties 1 €75 per tonne tonne of waste 0.10
Stamp duty (insurance contracts) 1 3% insurance premium 0.03
Tax on check transactions 1 50c per check number of checks 0.01
Value added tax (VAT) 1 online 30 23% value added 0.00 not included
Employee paid - Social security contributions 0 jointly 4% gross salaries 0.00 withheld
Universal Social Charge on Employees 0 jointly 1.5%, 3.5%, 7% & 8% gross salaries 0.00 withheld
Fuel tax 1 EUR 479.02 per 1000 liter 0.00 small amount
Totals: 9 82 26
  • Taxes by type Answer
    Profit tax (% of profit) 12.4
    Labor tax and contributions (% of profit) 12.2
    Other taxes (% of profit) 1.4
    Answer Score
    Postfiling index (0-100) 92.7
    VAT refunds 98.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission bimonthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Unlikely
    Time to comply with VAT refund (hours) 1.0 98.0
    Time to obtain a VAT refund (weeks) 16.3 74.6
    Corporate income tax audits 98.2
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 2.5 98.2
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Tax Appeals Commission
    Is the appeal authority independent? Independent department outside tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? No
    Legal time limit

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.