Income | Exemption | Comments/Explanation |
| Dividends | 100% | The exemption from corporation tax does not apply where the dividends distributed by a company to a company which is tax resident in the Republic are deducted from the taxable income of the company paying the dividend.
|
| Interest (with the exception of interest obtained during the normal course of business or closely linked to the normal course of business) | 100% |  |
| Profits from exchange differences with the exception of exchange differences from currency trading and trading in related derivatives | 100% | Persons engaged in currency trading can make an irrevocable choice as to be taxed only on realised exchange differences. |
| Profits on the disposal of Securities (note 4) | 100% | ‘Securities’ means shares, debt securities, bonds, founder’s shares and other securities in companies or other legal entities lawfully incorporated in the Republic or abroad and the rights attaching to them. The term ‘securities’ also includes options on securities, uncovered positions in securities, forward contracts in securities, swap contracts in securities, depository receipts (ADRS and GDRS), claims relating to debt securities and bonds (which do not, however, include claims to the interest on such products), holdings in value indices only where they are then securitised, security repurchase agreements, units in open-ended or closed-ended collective investment schemes. |
| Benefit, surplus or profit generated by loan restructuring involving the disposal of immovable property | Up to 100% |  |
| Profits from a permanent establishment maintained abroad (subject to conditions) | 100% |  |
| Rents from a building under preservation order (subject to conditions) | 100% |  |
| Income generated by companies trading in the audiovisual sector in the Republic (subject to conditions) | Up to 50% |  |