Start-up Company Relief from Corporation Tax (s486C)
Revenue Commissioners (Ireland)
Corporation Tax relief for the first five years of trading
Reduction of Corporation Tax on profits from a new trade for the first five years, capped by the employer PRSI paid.
- Eligibility
- New trading companies whose total Corporation Tax due is €40,000 or less in a year (partial relief between €40,000 and €60,000). Relief is limited by employer PRSI paid, up to €5,000 per employee or director and €40,000 in total.
- Available in
Ireland- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
