Foreign Direct Investment in Ireland
• Ranked 13th out of 125 countries
in the Global Innovation Index
• Ireland is one of the top 10 countries in the world
for ease of doing business
• Ireland recently replaced Singapore
as the most globalised Western economy
• Ireland is in the top 10
of the world’s freest economies
• Ireland has maintained
its corporate tax rate of 12.5%
• A 25% Research & Development (R&D)
tax credit is available
• Ireland has an Intellectual Property (IP)
regime which provides a tax write-off
for broadly defined IP acquisitions
• An effective zero tax rate for foreign dividends
(12.5% tax rate on qualifying foreign dividends,
with flexible onshore pooling of foreign tax credits)
• An EU-approved stable tax regime,
with access to an extensive treaty network
and EU Directives
• Generous domestic law
withholding tax exemptions
23