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Three Multinationals Paid 46% of Ireland’s 2024 Corporation Tax, Watchdog Says

The fiscal watchdog warns that this reliance heightens budget volatility despite a 15% minimum tax due from 2026.

Overview

  • The Irish Fiscal Advisory Council estimates the top three companies contributed about €13 billion, or 46% of corporation tax in 2024.
  • Two technology firms alone paid nearly €11 billion, accounting for almost 40% of total receipts last year.
  • Corporation tax revenues almost doubled between 2021 and 2024 even after excluding the Apple back-tax judgment.
  • The council did not name the firms, but reporting indicates they are likely Apple, Microsoft and Eli Lilly, with Pfizer thought to have dropped out.
  • The council flags risks from tech regulation, product performance and uncertain AI returns, as well as U.S. drug pricing pressures, while the 15% global minimum tax is expected to lift receipts from 2026 by roughly €5 billion.