Written answers
Tuesday, 28 June 2016
Department of Finance
Tax Data
David Cullinane (Waterford, Sinn Fein)
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81. To ask the Minister for Finance the income, gains and taxable income of companies that filed a return on corporation tax, by range of tax liability band (details supplied), in each of the years 2008 to 2014, in tabular form. [18015/16]
Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that the tables below show, by range of tax liability, the net trading income, net chargeable gains and taxable income of companies that filed a Corporation Tax return in each of the years 2008 -2014. I am advised, following an extensive review of Revenue data, that the taxable income information is not available for the year 2008.
The Deputy may wish to note that tax liability is calculated on the basis of applying the various Corporation Tax rates to trading and non-trading profits and incomes of companies and allows for the deduction of certain reliefs, allowances and credits at various points in the calculation process. This calculation process is outlined in detail on the Revenue website under the heading Corporation Tax Calculation at .
Corporation Tax For The Tax Year 2008 (Taxable Income Not Available)
Range Of Tax Liability | Net Trading Income - €m | Net Chargeable Gains - €m |
---|---|---|
No Net Liability | 7,058 | 123 |
€1 - €25,000 | 8,141 | 53 |
€25,001 - €50,000 | 1,636 | 24 |
€50,001 - €75,000 | 777 | 25 |
€75,001 - €100,000 | 672 | 14 |
€100,001 - €200,000 | 2,295 | 64 |
€200,001 - €300,000 | 933 | 34 |
€300,001 - €400,000 | 783 | 183 |
€400,001 - €500,000 | 446 | 15 |
€500,001 - €600,000 | 285 | 38 |
€600,001 - €700,000 | 234 | 29 |
€700,001 - €800,000 | 850 | 14 |
€800,001 - €900,000 | 128 | 5 |
€900,001 - €1,000,000 | 187 | 17 |
€1,000,001 - €5,000,000 | 3,114 | 143 |
€5,000,001 - €10,000,000 | 1,810 | 45 |
over €10,000,000 | 13,593 | 370 |
Total | 42,941 | 1,195 |
Corporation Tax Liability For The Tax Year 2009
Range Of Tax Liability | Net Trading Income - €m | Net Chargeable Gains - €m | Net Taxable Income - €m |
---|---|---|---|
No Net Liability | 4,285 | 59 | 1,729 |
€1 - €25,000 | 1,462 | 21 | 1,280 |
€25,001 - €50,000 | 798 | 16 | 962 |
€50,001 - €75,000 | 483 | 13 | 470 |
€75,001 - €100,000 | 330 | 4 | 333 |
€100,001 - €200,000 | 1,432 | 25 | 1,027 |
€200,001 - €300,000 | 980 | 11 | 641 |
€300,001 - €400,000 | 755 | 22 | 691 |
€400,001 - €500,000 | 382 | 4 | 396 |
€500,001 - €600,000 | 368 | 10 | 384 |
€600,001 - €700,000 | 361 | 5 | 400 |
€700,001 - €800,000 | 256 | 14 | 301 |
€800,001 - €900,000 | 737 | 9 | 256 |
€900,001 - €1,000,000 | 331 | 4 | 330 |
€1,000,001 - €5,000,000 | 7,577 | 97 | 5,715 |
€5,000,001 - €10,000,000 | 3,840 | 36 | 3,578 |
over €10,000,000 | 26,485 | 86 | 19,264 |
Total | 50,860 | 435 | 37,756 |
Corporation Tax Liability For The Tax Year 2010
Range Of Tax Liability | Net Trading Income - €m | Net Chargeable Gains - €m | Net Taxable Income - €m |
---|---|---|---|
No Net Liability | 3,731 | 87 | 3,354 |
€1 - €25,000 | 1,247 | 33 | 1,113 |
€25,001 - €50,000 | 766 | 9 | 616 |
€50,001 - €75,000 | 395 | 13 | 428 |
€75,001 - €100,000 | 359 | 5 | 304 |
€100,001 - €200,000 | 2,792 | 15 | 1,158 |
€200,001 - €300,000 | 617 | 4 | 586 |
€300,001 - €400,000 | 516 | 0 | 504 |
€400,001 - €500,000 | 892 | - | 365 |
€500,001 - €600,000 | 338 | 7 | 353 |
€600,001 - €700,000 | 414 | 10 | 436 |
€700,001 - €800,000 | 374 | 3 | 316 |
€800,001 - €900,000 | 247 | 11 | 277 |
€900,001 - €1,000,000 | 668 | 6 | 651 |
€1,000,001 - €5,000,000 | 8,156 | 111 | 6,425 |
€5,000,001 - €10,000,000 | 3,490 | - | 2,928 |
over €10,000,000 | 29,637 | 1 | 21,402 |
Total | 54,638 | 316 | 41,216 |
Corporation Tax Liability For The Tax Year 2011
Range Of Tax Liability | Net Trading Income - €m | Net Chargeable Gains - €m | Net Taxable Income - €m |
---|---|---|---|
No Net Liability | 2,887 | 121 | 2,341 |
€1 - €25,000 | 1,914 | 16 | 1,177 |
€25,001 - €50,000 | 749 | 9 | 640 |
€50,001 - €75,000 | 814 | 5 | 839 |
€75,001 - €100,000 | 292 | 4 | 280 |
€100,001 - €200,000 | 1,578 | 12 | 1,027 |
€200,001 - €300,000 | 543 | 13 | 601 |
€300,001 - €400,000 | 735 | 3 | 518 |
€400,001 - €500,000 | 381 | 8 | 490 |
€500,001 - €600,000 | 346 | 4 | 374 |
€600,001 - €700,000 | 393 | 6 | 336 |
€700,001 - €800,000 | 432 | 7 | 280 |
€800,001 - €900,000 | 218 | 2 | 230 |
€900,001 - €1,000,000 | 427 | 0 | 374 |
€1,000,001 - €5,000,000 | 7,931 | 122 | 5,937 |
€5,000,001 - €10,000,000 | 4,265 | 27 | 2,765 |
over €10,000,000 | 31,942 | 7 | 21,855 |
Total | 55,846 | 366 | 40,063 |
Corporation Tax Liability For The Tax Year 2012
Range Of Tax Liability | Net Trading Income - €m | Net Chargeable Gains - €m | Net Taxable Income - €m |
---|---|---|---|
No Net Liability | 6,334 | 59 | 3,356 |
€1 - €25,000 | 1,989 | 23 | 1,573 |
€25,001 - €50,000 | 730 | 7 | 685 |
€50,001 - €75,000 | 364 | 3 | 380 |
€75,001 - €100,000 | 290 | 5 | 305 |
€100,001 - €200,000 | 1,930 | 47 | 1,022 |
€200,001 - €300,000 | 650 | 5 | 610 |
€300,001 - €400,000 | 529 | 5 | 498 |
€400,001 - €500,000 | 413 | 3 | 426 |
€500,001 - €600,000 | 401 | 11 | 399 |
€600,001 - €700,000 | 506 | 6 | 392 |
€700,001 - €800,000 | 378 | 3 | 327 |
€800,001 - €900,000 | 681 | - | 264 |
€900,001 - €1,000,000 | 290 | 1 | 246 |
€1,000,001 - €5,000,000 | 7,769 | 61 | 6,196 |
€5,000,001 - €10,000,000 | 3,467 | 21 | 2,866 |
over €10,000,000 | 31,138 | 0 | 23,698 |
Total | 57,858 | 260 | 43,243 |
Corporation Tax Liability For The Tax Year 2013
Range Of Tax Liability | Net Trading Income - €m | Net Chargeable Gains - €m | Net Taxable Income - €m |
---|---|---|---|
No Net Liability | 2,124 | 344 | 2,391 |
€1 - €25,000 | 4,556 | 16 | 3,059 |
€25,001 - €50,000 | 718 | 6 | 648 |
€50,001 - €75,000 | 503 | 5 | 447 |
€75,001 - €100,000 | 333 | 4 | 493 |
€100,001 - €200,000 | 1,979 | 10 | 1,129 |
€200,001 - €300,000 | 814 | 9 | 681 |
€300,001 - €400,000 | 1,237 | 7 | 650 |
€400,001 - €500,000 | 490 | 3 | 429 |
€500,001 - €600,000 | 803 | 0 | 508 |
€600,001 - €700,000 | 376 | 1 | 326 |
€700,001 - €800,000 | 345 | 4 | 278 |
€800,001 - €900,000 | 297 | - | 237 |
€900,001 - €1,000,000 | 286 | 3 | 213 |
€1,000,001 - €5,000,000 | 7,094 | 33 | 5,197 |
€5,000,001 - €10,000,000 | 4,796 | 42 | 3,570 |
over €10,000,000 | 30,407 | 158 | 20,208 |
Total | 57,160 | 646 | 40,462 |
Corporation Tax Liability For The Tax Year 2014
Range Of Tax Liability | Net Trading Income - €m | Net Chargeable Gains - €m | Net Taxable Income - €m |
---|---|---|---|
No Net Liability | 2,010 | 28 | 3,645 |
€1 - €25,000 | 2,260 | 25 | 2,200 |
€25,001 - €50,000 | 956 | 7 | 818 |
€50,001 - €75,000 | 3,592 | 5 | 878 |
€75,001 - €100,000 | 430 | 6 | 476 |
€100,001 - €200,000 | 1,879 | 27 | 1,222 |
€200,001 - €300,000 | 1,566 | 8 | 1,024 |
€300,001 - €400,000 | 589 | 10 | 725 |
€400,001 - €500,000 | 585 | 5 | 551 |
€500,001 - €600,000 | 642 | 6 | 404 |
€600,001 - €700,000 | 518 | 12 | 458 |
€700,001 - €800,000 | 327 | 2 | 320 |
€800,001 - €900,000 | 554 | 6 | 372 |
€900,001 - €1,000,000 | 247 | 5 | 271 |
€1,000,001 - €5,000,000 | 11,041 | 106 | 7,613 |
€5,000,001 - €10,000,000 | 6,261 | 40 | 4,138 |
over €10,000,000 | 31,658 | 306 | 25,590 |
Total | 65,117 | 604 | 50,703 |
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