‘Knowledge box’ tax rate likely 5%

14th January, 2015

The government is considering a special rate of corporation tax which could come in below 5 per cent, it is understood.

It is thought that finance minister Michael Noonan wants Ireland to have a lower tax rate on its knowledge development box than competing jurisdictions.

The Netherlands has a rate of 5 per cent, and Luxembourg has a rate of 5.76 per cent. The Belgian rate is 6.8 per cent, while Britain has a rate of 10 per cent.

Subscribe from just €1 for the first month!

Exclusive offers:

All Digital Access + eReader



Unlimited Access for 1 Month

Get basic

*New subscribers only

You can cancel any time.



€149 For the 1st Year

Unlimited Access for 1 Year

You can cancel any time.




90 Day Pass

You can cancel any time.

2 Yearly



Unlimited Access for 2 Years

You can cancel any time.

Team Pass

Get a Business Account for you and your team

Share this post

Related Stories

Willie O’Reilly: A long overdue reckoning for the giants of social media

Analysis: Fine Gael and Sinn Féin trade blows as if it’s an election year

Comment: We should double Services Sites Fund to drive down cost of affordable housing in Dublin

Susan O’Keeffe: Vaccination programme needs to be treated as a national emergency