🇮🇪 Ireland
Europe & Central Asia · OECD member · ISORA participant · ITTI survey participant
Ireland employs artificial intelligence and machine learning for risk scoring in practice and has statutory controls for controlled foreign companies, interest limitations, and country-by-country reporting. The country did not utilize automated bulk data matching. Tax revenue accounted for 20.9% of GDP in 2022.Auto-generated summary of the verified data below; every fact traces to a source on this page.
20.9%
tax-to-GDP, general govt (2022, OECD)
9/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 17.6% |
| Social security funds | 2.8% |
| State/regional government | 0.3% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 30.8% | 27.7% | 21.9% | 20.9% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 40 |
| Headline CIT rate | Trading: 12.5; Non-trading: 25 |
| Standard VAT rate | 23 |
| Headline individual capital gains tax rate | 33 |
| Headline corporate capital gains tax rate | 33 |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 25 / 20 / 20; Non-resident: 25 / 20 / 20 |
| Headline net wealth/worth tax rate | Ireland does not levy a net wealth/worth tax. |
| Headline inheritance tax rate | 33 |
| Headline gift tax rate | 33 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
AI & machine-learning risk scoring Yes — documented practice
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: Yes”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Digital platform reporting Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operatorsOfficial source · quote machine-verified 2026-08-25
Crypto-asset reporting Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Ireland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Irish income tax is imposed on the worldwide income of an individual who is resident and domiciled in Ireland.”
Source: PwC Worldwide Tax Summaries — IrelandProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Public naming of non-compliant taxpayers Yes — statutory power
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 13 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Controlled foreign company rule · Regime 1 | A CFC is defined as a company resident outside of Ireland that is controlled by an Irish resident company. An Irish resident company is considered to have control of a non-resident subsidiary where (in broad terms) it has direct or indirect ownership of or entitlement to more than 50% of the share capital, voting power or distributions. |
| Controlled foreign company rule · Not applicable | S835I defines "controlled foreign company" as "a company which is (a) not resident in the State, and (b) controlled by a company or companies resident in the State". S835J outlines the meaning of control for the purposes of the CFC rules. A person is regarded as having control of a company if the person has or is entitled to acquire, directly or indirectly: - the majority of the issued share cap… |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | The CFC rules will not apply where the arrangements under which SPFs are performed have been entered into on an arm's length basis or are subject to Ireland's Transfer Pricing regime. There are exemptions for CFCs with low accounting profits or a low profit margin. An 'effective tax rate' exemption can apply where the tax paid by the CFC in its jurisdiction is greater than the difference between t… |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | The exemptions that apply include scenarios where the CFC pays a comparatively higher amount of tax in its territory than it would have paid in the State (section 835T Effective tax rate exemption), the low profit margin exemption (section 835U, which excludes from the scope of the CFC rules an entity whose accounting profits are less than 10% of its operating costs for the relevant period), the l… |
| Controlled foreign company income · Not applicable | Section 835I defines "chargeable income" as meaning 'the undistributed income of a controlled foreign company which is subject to a controlled foreign company charge'. Undistributed income means the distributable profits for the accounting period of a CFC less any relevant distribution. The full definition is set out in section 835Q. Under section 835R, the amount of undistributed income that th… |
| Substantial activity requirements description · Not applicable | The CFC rules are an anti-abuse measure, designed to prevent the artificial diversion of profits from controlling companies to offshore entities in low or no-tax jurisdictions (the CFCs). The rules operate by attributing undistributed income of the CFCs, arising from non-genuine arrangements put in place for the essential purpose of avoiding tax, to the controlling company, or a connected company… |
| Substantial activity requirements · Regime 1 | Ireland selected Option B in accordance with Article 7(2)(b), ATAD. The rules operate by attributing undistributed income of the CFCs, arising from non-genuine arrangements put in place for the essential purpose of avoiding tax, to the controlling company, or a connected company in Ireland, for taxation, where the controlling company or the connected company have been carrying out ˜significa… |
| Substantial activity requirements · Not applicable | Yes |
| Trigger rate for controlled foreign company rule · Not applicable | There is no rate in our jurisdiction which triggers the application of the CFC charge. The focus of the CFC rules is not on a particular trigger rate but rather on what activity is being carried out on the CFC's behalf in the controlling company. A CFC charge can only arise if the CFC has undistributed income and relevant Irish activities in relation to the CFC are carried on by a chargeable com… |
| Year of introduction of the controlled foreign company rule · Regime 1 | 2019 (ATAD) |
| Year of introduction of the controlled foreign company rule · Not applicable | 2019 |
Interest limitation — 43 data points
| Number of years allowed under carry forward/back. · Regime 1 | Non-deductible interest expense may not be carried back. Non-deductible interest expense may be carried forward indefinitely to future accounting periods, where it may be deducted if the taxpayer has sufficient spare capacity in that period. A taxpayer s spare capacity may be carried forward for a period of 60 months from the end of the accounting period in which it arose. |
| Number of years allowed under carry forward/back. · Rule 1 | Non-deductible interest expense may not be carried back. Non-deductible interest expense may be carried forward indefinitely to future accounting periods, where it may be deducted if the taxpayer has sufficient spare capacity in that period. A taxpayer’s spare capacity may be carried forward for a period of 60 months from the end of the accounting period in which it arose. |
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | Yes |
| Is a de minimis threshold present? · Regime 1 | A de minimis exemption will apply where the net interest expense of the taxpayer in a year is less than 3 million. |
| Is a de minimis threshold present? · Rule 1 | A de minimis exemption will apply where the net interest expense of the taxpayer in a year is less than €3 million. |
| Any other exclusions? · Regime 1 | Yes |
| Any other exclusions? · Rule 1 | Yes |
| Exclusions based on payer characteristics? · Regime 1 | Yes |
| Exclusions based on payer characteristics? · Rule 1 | Yes |
| Exclusions based on payment characteristics? · Regime 1 | No |
| Exclusions based on payment characteristics? · Rule 1 | No |
| Exclusions based on recipient characteristics? · Regime 1 | No |
| Exclusions based on recipient characteristics? · Rule 1 | No |
| Financial accounting measure applied to rule · Regime 1 | Interest to EBITDA |
| Financial accounting measure applied to rule · Rule 1 | Interest to EBITDA |
| Description of group ratio rule · Regime 1 | In line with ATAD, the ILR allows a higher percentage of a company s tax EBITDA to be treated as a deductible interest expense by reference to the indebtedness of the worldwide group to which the taxpayer belongs. This is in recognition that some industries are more highly leveraged than others. The percentage is calculated by expressing the group net interest expense as a percentage of group EBI… |
| Description of group ratio rule · Rule 1 | In line with ATAD, the ILR allows a higher percentage of a company’s tax EBITDA to be treated as a deductible interest expense by reference to the indebtedness of the worldwide group to which the taxpayer belongs. This is in recognition that some industries are more highly leveraged than others. The percentage is calculated by expressing the group net interest expense as a percentage of group EBI… |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Rule 2 | No |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Net interest expense |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Description of interest limitation rule · Regime 1 | The interest limitation rule (ILR) is a fixed ratio rule that links a company s allowable net interest deductions directly to its level of economic activity. This is based on the company s taxable earnings before deducting net interest expense, depreciation and amortisation (EBITDA). The ILR defers the deductibility of interest until such time as the taxpayer has sufficient earnings to allow t… |
| Description of interest limitation rule · Rule 1 | The interest limitation rule (ILR) is a fixed ratio rule that links a company’s allowable net interest deductions directly to its level of economic activity. This is based on the company’s taxable earnings before deducting net interest expense, depreciation and amortisation (EBITDA). The ILR defers the deductibility of interest until such time as the taxpayer has sufficient earnings to allow the… |
| Type of interest limitation rule · Regime 1 | Fixed ratio rule |
| Type of interest limitation rule · Rule 1 | Fixed ratio rule |
| Financial ratio referenced · Regime 1 | 0.3:1 |
| Financial ratio referenced · Rule 1 | 0.3:1 |
| Is the rule is applicable to third party debt? · Regime 1 | Yes |
| Is the rule is applicable to third party debt? · Rule 1 | Yes |
| Description of targeted rules · Regime 1 | In general, interest expense is only deductible where it meets certain conditions and can be broadly divided into five categories (each with their own specific criteria), these are: 1. Interest as a trading expense, 2. Interest as a deduction against rental income, 3. Interest as a charge on income, 4. Interest incurred by certain qualifying financing companies, and 5. Interest as a deduction agai… |
| Description of targeted rules · Rule 1 | In general, interest expense is only deductible where it meets certain conditions and can be broadly divided into five categories (each with their own specific criteria), these are: 1. Interest as a trading expense, 2. Interest as a deduction against rental income, 3. Interest as a charge on income, 4. Interest incurred by certain qualifying financing companies, and 5. Interest as a deduction agai… |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | Yes |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | Yes |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 2 | Yes |
| Year of introduction of the interest limitation rule · Rule 1 | 2022 |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | EUR 750 million |
| Headquarter jurisidiction filing required from | 01-Jan-16 |
IP regimes — 6 data points
| Further information · Regime 1 | Qualifying assets refers to computer programs, qualifying patents, plant breeders rights and supplementary certificates e.g. under Council Regulation (EC) No. 469/2009, which are the result of R&D, may qualify for relief. Qualifying patents means: any patent granted following a substantive examination for inventive step; any patent granted prior to 1 January 2016; and a patent granted between 1 Ja… |
| Regime name · Regime 1 | Knowledge development box |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | Not harmful |
| Asset types that can qualify for the IP regime · Regime 1 | Patents, Category 3 |
| Tax rate that would otherwise apply · Regime 1 | 12.50% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 6.25% |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 9.2% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 5.7% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 9.2% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 10.5% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 7.8% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 10.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 16.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 13.2% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 13.3% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 11.2% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 12.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 14.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 12.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 12.2% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 11.2% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 11.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 38.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 19.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 19.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 4.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 13.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 26.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 13.2% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 12.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 4.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 9.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 4.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 3.5% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 3.7% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 3.8% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.4% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.4% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.1% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.3% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 100 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 100 |
| Population per FTE | 2024 | 1056.34103367267 |
| Labor force per FTE | 2024 | 560.8502349256069 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 23.06392694063927 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 67.86253727443062 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 127.8166225278141 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 74.00772618710357 |
| CIT arrears as percentage of CIT collected | 2024 | 1.291914547314172 |
| PIT arrears as percentage of PIT collected | 2024 | 1.408015721878607 |
| PAYE arrears as percentage of PIT collected | 2024 | 1.875552412723529 |
| VAT arrears as percentage of VAT collected | 2024 | 5.554502010077928 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 100 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 97.60853778 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 0.5271554902429939 |
| Audit hit rate | 2024 | 12.66758939822753 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 97.53120305682465 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | 0 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 1 |
| On-time filing rate % - CIT | 2024 | 81.54058538770622 |
| On-time filing rate % - PIT | 2024 | 87.76013586740306 |
| On-time filing rate % - VAT | 2024 | 71.43349293194835 |
| On-time filing rate % - PAYE | 2024 | 90.54809251530669 |
| Administration pre-fills PIT returns or assessments | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Donations | 2020 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: School and university fees | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Health and medical expenses (other than insurance premiums) | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2020 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Other expenses | 2024 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 0 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 98 |
| Percentage of payments received electronically-By value of payments | 2024 | 90 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 0 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Personal income tax returns are automatically prefilled with income information | Yes |
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | Yes |
| Administration automatically prefills personal income tax returns with data that it has collected | Yes |
| Administration automatically prefills corporate income tax returns with data that it has collected | No |
| Administration automatically prefills value added tax returns with data that it has collected | No |
| For certain personal income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | No |
| Digital identities provided for individuals are interoperable (if several bodies can provide a digital identity) | No |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from a private sector body | No |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body | No |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body | No |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 61-80% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 81-100% |
| Online marketplaces (incl. sharing and gig economy) | Yes |
| Other online platforms, e.g. stock trading, currencies (incl. crypto). | No |
| Taxpayer accounting systems | No |
| E-invoicing systems | No |
| Online cash registers | No |
| Other government entities | Yes |
| Private entities such as banks and insurance companies | Yes |
| Other jurisdictions (beyond data received under CRS, FATCA and DAC) | No |
| Administration has a comprehensive data management strategy | No |
| Administration assesses data quality of reported data | No |
| Administration has in place a data ethics framework | No |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | Yes |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | Yes |
| Administration uses artificial intelligence as part of the data governance process | No |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | Yes |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Existing domestic identity system |
| Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new | Existing domestic identity system |
| Cloud storage | Yes |
| Robotic process automation | Yes |
| Artificial intelligence | No |
| Machine learning | No |
| Network analysis | Yes |
| DataOps approach | No |
| Automated provision of personalised information to stakeholders | No |
| Virtual assistants | Yes |
| Risk assessment processes | Yes |
| Detection of tax evasion and fraud | No |
| Assistance of tax officials in making administrative decisions | Yes |
| Making recommendations for actions | Yes |
| Making of final administrative decisions | No |
| Dispute resolution | No |
| To ensure the integrity of tax administration systems / processes | No |
| Other use cases | No |
| Administration reviews artificial intelligence source code | No |
| Administration reviews artificial intelligence input information | Yes |
| Administration probes and tests artificial intelligence responses | Yes |
| Administration monitors artificial intelligence outputs | Yes |
| Administration takes other approaches | Yes |
| Third party reviews artificial intelligence source code | No |
| Third party reviews artificial intelligence input information | Yes |
| Third party probes and tests artificial intelligence responses | Yes |
| Third party monitors artificial intelligence outputs | Yes |
| Third party takes other approaches | Yes |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | Yes, for parts of the digital identity solution |
| Digital identity solution for individuals can connect with foreign identity systems | No |
| Digital identity solution for businesses can connect with foreign identity systems | No |
| Digital identity for individuals created automatically or on request | On request |
| Digital identity for businesses created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | No |
| Meeting needed to finalise the process of receiving a digital identity for businesses | No |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | Yes, via special domestic public services and means of identification (for e.g. refugees) |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | No |
| Administration offers online service for registering for tax (CIT) | Yes |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | Yes |
| Administration offers online service for filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (CIT) | Yes |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for making tax payments (VAT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (CIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | No |
| Administration offers online service for asking for tax payment arrangements (CIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (PIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (VAT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (CIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | Yes |
| Administration offers online service for filing tax related objections (CIT) | No |
| Administration offers online service for filing tax related objections (PIT) | No |
| Administration offers online service for filing tax related objections (VAT) | No |
| Administration offers online service for dealing with correspondence (CIT) | Yes |
| Administration offers online service for dealing with correspondence (PIT) | Yes |
| Administration offers online service for dealing with correspondence (VAT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (CIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (PIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (VAT) | Yes |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | No |
| Administration makes a library of APIs publicly available for third party use | Yes |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | No |
| Administration uses artificial intelligence | Yes |
| Limitations exist on the use of artificial intelligence | Yes |
| Administration has an ethical framework for the application of artifical intelligence | No |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | No |
| Re-validating the digital identity | Yes |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |
| Use of big data to: Policy forecasting | Yes |
| Use of big data to: Revenue forecasting | Yes |