Corporate events are tax-deductible, but the rules depend on the situation:
Staff events (WKR): fall under the work-related costs scheme. Within the discretionary scope (2.00% over the first €400,000 of the wage bill + 1.18% above that) they are untaxed. Above that you pay an 80% final levy as an employer. Client events (customers, business partners): 73.5% deductible from corporation tax (mixed costs). Get advice from a tax adviser. Specific situations require a bespoke approach.
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