The Seven Main Taxes

The seven main taxes in Ireland are as follows:

Tax Head  Brief Description  Relevant ITI Publication 
Income Tax, PRSI and Levies  All working people pay income tax. Those who are self-employed
pay income tax under the self-assessment system. Employees pay
income tax through the PAYE (Pay As You Earn) system. PRSI
stands for pay-related social insurance and is the system by which
individuals contribute to social insurance. 
 
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Corporation Tax  This is the tax paid by companies.   
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Capital Gains Tax  CGT is the tax paid by people when they sell a
capital asset, e.g. a business or a rental property. 
 
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Capital Acquisitions Tax  CAT is the tax paid by people who receive wealth
in the form of gifts or inheritances. 
 
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Stamp Duty  This is a duty paid in relation to the “stamping”
of certain legal documents, e.g. contracts of sale. 
 
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Value-Added Tax  VAT is the tax levied on the value added to
goods and services. 
 
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Customs & Excise  Customs is levied on goods imported from non-EU
Member States, and excise is a duty levied on certain goods. 
 
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