Andrew Guerin & Associates, Taxation and Business Advisor, 19 White St, George's Quay, Cork, Ireland

Telephone: 353 21 4840721 Fax: 353 21 4840726

19 White Street, George's Quay, Cork, Ireland

Registered
Tax
Consultant

6. CORPORATION TAX

Standard rate	12.5%
Non trading income	25%
20% Surcharge on undistributed rental & investment income.