Enhancing our tax offering for entrepreneurs
Although the budget does much to help SMEs, there is room for further improvement
There is much that is positive in Ireland’s tax regime for the entrepreneur. Corporate entrepreneurs attract the 12.5 per cent corporation tax rate on their business profits and there is some measure of relief on exit with the recent addition of the special 10 per cent capital gains tax (CGT) rate for entrepreneurs.
However, our tax code also poses many challenges for an entrepreneur who is seeking to establish or scale a successful ...
