Irish corporation tax on trading income — with the 15% Pillar Two minimum effective rate applying to in-scope groups (≥€750M global turnover in 2 of the preceding 4 years), i.e. every hyperscaler; FDI posture remains supportive but plan-led and renewables-conditioned
12.5% headline / 15% Pillar Twoobserved
| Value kind | observed — Reported measurements, counts, and specifications keep the precision and scope stated by their source; an exact specification is not treated as a range. |
|---|---|
| As of | 2026-07 |
| Source | Revenue; Department of Finance |
| Review | checking…review by 2026-10-22 · slow cadence |
| Recorded changes | none recorded |
| Claim id | ireland-corporation-tax-pillar-two-rates |
Where the guide uses it
Not quoted in a chapter yet; it is kept in the curated register.
← Full numbers register — every date-stamped figure in the guide, with revision history.