Tax Guide 2025
The Law Society Taxation Committee publishes an annual Tax Guide in the Gazette and on lawsociety.ie.
Practitioners can download a printable 2025 Tax Guide or view individual contents using the links below.
Tax Guide contents
- Capital Gains Tax chevron_right
- Capital Acquisitions Tax chevron_right
- Income Tax chevron_right
- Social Insurance (PRSI) chevron_right
- Universal Social Charge (USC) chevron_right
- Stamp Duty chevron_right
- Local Property Tax (LPT) chevron_right
- Vacant Homes Tax chevron_right
- Value Added Tax (VAT) chevron_right
- Professional Services Withholding Tax chevron_right
- Corporation Tax chevron_right
- Deposit Interest Retention Tax (DIRT) chevron_right
- Help to Buy Scheme chevron_right
- Domicile Levy chevron_right
- Previous tax guides chevron_right
Note
This guide is produced on the basis of figures current at 1 January 2025.
Disclaimer: The information herein is intended as a general guide only, does not constitute tax advice and is not intended to be an exhaustive summary. Different tax treatments may apply in different circumstances. No responsibility is accepted for errors or omissions howsoever arising. Specific tax advice should be sought in individual cases, as required.
Copyright © 2025 Law Society of Ireland
