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Pay-related social insurance (PRSI) is levied at the following rates, for the tax year 2017. Employee Exempt: Earning up to €352 per week. 4%: Earnings above €352 per week. Employer PRSI 8.5%: Earnings up to €376 per week. 10.75%: Earnings above €376 per week. Self-employed PRSI 4%: All earnings. The minimum contribution is €500 per […]
Standard Rate The standard rate of corporation tax is 12.5% . Start-up companies A start-up trading company can get a three-year exemption which reduces its corporation tax charge (up to €40,000 per annum) to nil. There is marginal relief if the charge is between €40,000 and €60,000. In theory, this means a start-up company can […]