Module
Taxation of Intellectual Property in Ireland
Trading and passive IP income, the Knowledge Development Box, capital allowances on intangibles, the R&D credit, royalties, transfer pricing and global reform.
Educational material, not professional, tax or legal advice. Figures reflect Irish law as understood when written — check Revenue.ie or a qualified adviser before acting. Not affiliated with or endorsed by any professional body.
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- 01Why IP taxation matters in Ireland
- 02Trading and non-trading income from IP
- 03The Knowledge Development Box
- 04KDB qualifying assets and the nexus fraction
- 05Capital allowances for intangible assets
- 06Worked example: the 80 percent cap
- 07The research and development tax credit
- 08Withholding tax on royalties
- 09Transfer pricing and IP
- 10International reform and the end of the double Irish
- 11Pillar Two and IP income
- 12Exit tax and anti-avoidance rules
- 13Individuals: royalties and the artists' exemption
- 14Stamp duty and VAT on IP
- 15A practical checklist for IP tax
- 16Congratulations on completing the module