Tax Rate Sources
Dated source log for Irish Investor tax-rate inputs, Revenue Form 11 references, DIRT guidance, CGT, Exit Tax, and person/year Income Tax and USC inputs. Source log updated 2 October 2026; individual access dates are recorded in the hydrated source table.
Primary Sources
- Revenue Form 11 2025 PDF — filing-reference labels for deposits, investment undertakings, foreign dividends, and capital gains
- Revenue — declaring deposit interest — DIRT / Irish Other Income guidance for Form 11
- Revenue TDM Part 08-04-12 — deposit interest income, DIRT rates, and reporting obligations
- Revenue — foreign deposit income — separate Form 11 routing and the payer, financial-institution, deposit-location, and withholding facts required for classification (accessed 26 July 2026)
- Revenue — Capital Gains Tax — disposal reporting and CGT overview
- Revenue TDM Part 02-01-03 — fact-dependent CGT or trading-income treatment of crypto-asset transactions; it does not classify every staking, Earn, airdrop, or derivative receipt (accessed 26 July 2026)
- Revenue TDM Part 27-01A-03 — ETF Exit Tax and deemed disposal treatment
- Revenue tax-rate charts — income tax bands used by person/year liability estimates
- Department of Social Protection PRSI contribution rates and user guide — PRSI contribution-rate context for Tax Profile estimates
- Department of Social Protection PRSI Class S rates — annual self-assessed blend, October headline and minimum contribution; Class S remains review-required in the estimates (accessed 2 October 2026)
Form 11 Mapping
Visible filing references map classified Irish deposit interest to Panel G - Irish Other Income, classified foreign deposit interest and foreign dividends to Panel F - Foreign Income, and capital gains to Panel L - Capital Gains. Fund fields are year-specific and come from the calculation response only after the legal regime and filing route are confirmed. API keys such as panel_d and panel_e are compatibility names, not filing labels.
Review Cadence
Rate sources should be reviewed after the Budget / Finance Act cycle, when Revenue publishes the next Form 11, and before paid tax-reporting workflows are promoted. Always verify material figures against Revenue before filing.
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