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Chartered Accountants Ireland

Expert Financial Guidance for Your Business Growth

Trusted accounting, tax compliance, and strategic financial advisory services for individuals, sole traders, SMEs, and companies across Ireland.

25+

Years of Experience

500+

Clients Served

98%

Client Retention Rate

Fully Regulated by Chartered Accountants Ireland
Revenue Online Service (ROS) Authorised Agent
Dublin-Based with National Coverage
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25+ Years Est.

Your Trusted Financial Partner in Dublin

O'Sullivan & Associates is a leading firm of Chartered Accountants based in the heart of Dublin. Founded in 1999, we have built our reputation on providing clear, practical, and technically sound financial advice tailored to the Irish regulatory environment.

We serve a diverse client base, from individual taxpayers and sole traders to growing SMEs and established companies. Our team stays current with all aspects of Irish tax law, the Companies Act 2014, Revenue Commissioners requirements, and financial reporting standards including FRS 102 and FRS 105.

Tax Compliance & Planning
Company Formations
Payroll (PAYE Modernisation)
Revenue Audit Support
CRO Annual Returns
Business Advisory

Comprehensive Accounting & Advisory

From day-to-day bookkeeping to strategic tax planning, we provide the full spectrum of professional services your business needs.

Tax Compliance & Returns

Complete management of your tax obligations including Income Tax (Form 11), Corporation Tax (CT1), and VAT returns. We ensure timely filing via ROS and maximise all available credits and reliefs.

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Tax Planning & Advisory

Strategic tax planning to optimise your position. We advise on Entrepreneur Relief, Retirement Relief, R&D Tax Credits, Start-Up Relief for companies, and the Employment Investment Incentive (EII) scheme.

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Accounts & Financial Reporting

Preparation of statutory financial statements under FRS 102, FRS 102 Section 1A (small entities), and FRS 105 (micro-entities). We also advise on audit exemption criteria for qualifying small companies.

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Payroll Services

Full payroll management under PAYE Modernisation with real-time reporting to Revenue. We handle PRSI, USC, BIK calculations, small benefit exemptions, and all employer obligations.

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Company Secretarial & CRO

Company formation advice, CRO annual return filings (B1), maintenance of statutory registers, and compliance with directors' obligations under the Companies Act 2014.

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Business Structure Advisory

Expert guidance on choosing the right structure: sole trader, partnership, or limited company. We analyse the tax efficiency, liability exposure, and compliance burden of each option for your situation.

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Current Rates & Thresholds

Stay informed about the rates that matter most to your business and personal finances.

12.5%
Corporation Tax
Trading income rate
25%
Corporation Tax
Passive/non-trading income
20%
Income Tax
Standard rate band
40%
Income Tax
Higher rate
33%
CGT
Capital Gains Tax rate
33%
CAT
Capital Acquisitions Tax
23%
VAT
Standard VAT rate
10%
Entrepreneur Relief
CGT on qualifying disposals (up to €1m lifetime)

Rates applicable for tax year 2025. Standard rate cut-off point for a single person: €42,000. Please contact us for personalised advice.

Key Filing Deadlines 2025

Never miss a deadline. We manage your compliance calendar so you can focus on your business.

Jan 23

Preliminary Tax (CT)

Small companies with a December year-end must pay preliminary Corporation Tax by the 23rd day of the month prior to year-end (or 21st for non-ROS).

Mar 21

Annual Return Date (CRO)

Annual Return Date (ARD) depends on your company’s incorporation date. Late filings incur penalties and risk loss of audit exemption.

Sep 23

CT1 Corporation Tax Return

Corporation Tax return (CT1) and balance of tax due for December year-end companies. ROS extended deadline applies.

Oct 31

Income Tax (Pay & File)

Paper filing deadline for Form 11. Preliminary tax for 2025 and balance due for 2024. ROS filers typically receive an extension to mid-November.

Nov 15

ROS Extended Deadline

Extended pay-and-file deadline for Income Tax filers using ROS (Revenue Online Service). Exact date confirmed annually by Revenue.

Dec 15

CGT Payment (Gains to 30 Nov)

Capital Gains Tax payment deadline for disposals made between 1 January and 30 November 2025.

What Sets Our Practice Apart

We combine deep technical expertise with a personal, accessible approach to every client relationship.

01

Deep Irish Tax Expertise

Our team has extensive knowledge of the Irish tax system, Revenue Commissioners procedures, and all available reliefs and incentives including R&D credits, EII, and Start-Up Relief.

02

Proactive Tax Planning

We don't just file returns. We actively identify opportunities to reduce your tax burden through legitimate planning, succession strategies, and structure optimisation.

03

Revenue Audit Support

If selected for a Revenue audit or compliance intervention, we manage the entire process, liaise with Revenue on your behalf, and protect your interests at every stage.

04

Plain-Language Communication

We translate complex financial and tax matters into clear, understandable guidance so you can make informed decisions about your business and personal finances.

05

Technology-Driven Approach

We leverage modern cloud accounting platforms and ROS to deliver efficient, real-time financial reporting and ensure you always have visibility over your numbers.

06

Specialist Network

For complex matters such as transfer pricing, cross-border transactions, or EU regulatory requirements, we collaborate with specialist advisors to ensure comprehensive coverage.

Income Tax Estimator

Get a quick estimate of your Irish income tax, USC, and PRSI obligations. For precise calculations, please consult with our team.

Estimate Your Tax

Enter your gross annual income for a quick breakdown of your 2025 tax liabilities.

Income Tax (20% + 40%) €0
Less: Personal Tax Credit -€0
Less: PAYE Tax Credit -€0
Universal Social Charge (USC) €0
PRSI (Class A, 4%) €0
Estimated Total Tax €0
This calculator provides an indicative estimate only, based on standard rates and credits for tax year 2025. It does not account for additional reliefs, deductions, or individual circumstances. For accurate tax planning, please arrange a consultation with our team.

Trusted by Businesses Across Ireland

Hear from some of the clients who rely on our expertise to manage their financial obligations and grow their businesses.

O'Sullivan & Associates have been our accountants for over eight years. They guided us through a Revenue audit with minimal disruption and identified significant tax savings we had been missing. Highly recommended.
Declan Murphy
Managing Director, Murphy Engineering Ltd
When I was starting my business, I wasn't sure whether to operate as a sole trader or form a limited company. The team gave me a thorough comparison and helped me make the right decision for my circumstances. Their ongoing support has been invaluable.
Siobhán Kelly
Founder, Kelly Digital Marketing
Excellent service across payroll, VAT, and annual accounts. They handle our PAYE modernisation reporting flawlessly and always explain things in plain English. A really professional outfit that genuinely cares about their clients.
Conor Byrne
Operations Manager, Byrne Hospitality Group

Frequently Asked Questions

Answers to the questions we hear most often from clients and prospective clients.

This depends on your income level, risk profile, and business plans. A sole trader setup is simpler and less costly to maintain, but a limited company offers limited liability and can be more tax-efficient once profits exceed approximately €50,000–€60,000 (due to the 12.5% Corporation Tax rate vs. the 40% higher rate of income tax plus USC and PRSI). We recommend a detailed consultation to model both scenarios against your specific circumstances.
Under the Irish pay-and-file system, the paper filing deadline for your Form 11 is 31 October following the tax year. If you file and pay via ROS (Revenue Online Service), an extended deadline typically applies, usually around mid-November. For tax year 2024 returns, this means filing by approximately 14 November 2025 via ROS. We manage all filing dates for our clients to ensure you never miss a deadline.
The R&D Tax Credit provides a 30% credit on qualifying research and development expenditure. Activities must seek to achieve a scientific or technological advancement and involve the resolution of scientific or technological uncertainty. Many companies in software development, engineering, food science, and pharmaceutical sectors qualify. We can assess your activities and prepare a robust claim. Note that this area can attract Revenue scrutiny, so proper documentation is essential.
Employers can provide employees with up to two vouchers or non-cash benefits per year, with a combined maximum value of €1,000 (tax year 2025), without giving rise to a BIK (Benefit-in-Kind) tax charge. The benefits must be non-cash (e.g., gift vouchers, One4All cards). This is an excellent way to reward staff tax-free. We can advise on the most effective implementation for your payroll.
Revenue can select any taxpayer for audit. Typically you will receive a notification letter giving at least 21 days' notice. During an audit, a Revenue official will examine your books, records, and returns in detail. Having properly maintained records and accurate filings significantly reduces risk. We act as your representative throughout the entire process, liaising directly with Revenue and ensuring your rights are protected. If issues are identified, we negotiate the best possible outcome on your behalf.
Under the Companies Act 2014, small companies may qualify for audit exemption if they meet two of the following three criteria: turnover not exceeding €12 million, balance sheet total not exceeding €6 million, and average number of employees not exceeding 50. Additional conditions apply, including having up-to-date CRO annual returns. We assess your eligibility each year and advise accordingly.

Ready to Take Control of Your Finances?

Whether you need help with tax compliance, business structuring, or strategic financial planning, we're here to help.

Schedule Your Free Initial Consultation

Let's Discuss Your Needs

Reach out for an initial consultation. We'll take the time to understand your situation and explain how we can help, with no obligation.

Office Address 45 Fitzwilliam Square East
Dublin 2, D02 K278
Ireland
Office Hours Monday–Friday: 9:00am–5:30pm
Saturdays: By Appointment

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We have received your message and will be in touch within one business day. If your matter is urgent, please call us directly at +353 (1) 234 5678.