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As of Q4 2025, Irish Resident Private-Sector Enterprises had over €188 billion in deposits1. With interest rates offered by Irish banks still relatively low, companies might seek better returns with the help of a trusted adviser. Aviva's Corporate Investment Bond or Corporate Savings Plan can offer your clients the potential for higher returns and better tax efficiency.
From €100 p.m. & €10,000 single premium
Savings Plan A1, B1, C1 & D1 and Investment Bond Option C1, D1, D2, D3 & E1 have no early exit charges.
Access to 30+ funds with choice across managers, asset classes, risk ratings, and style.
It’s important that you monitor and adjust your clients' financial plans to ensure the product and their investment choices continue to meet their needs, time horizon, and attitude to risk.
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Visit our Fund Centre for factsheets for different fund series.
Requirements for common amendments on existing policies.
Many Irish companies have surplus cash, often in deposit accounts generating low returns. With current interest rates lagging behind inflation, this impacts the company’s ability to generate non trading income and protect the value of its balance sheet. Investing provides the opportunity for higher returns and the potential to outperform inflation.
To learn more about the benefits of long-term investing see our hub
To see how our funds are performing, download our Monthly Fund Performance Scorecard.
Companies should evaluate three key factors:
| Short Term (Less than 3 years) | Key need is liquidity |
| Required to meet short-term funding needs of the business | |
| Deposit may be suitable | |
| Low rates not as much of an issue as part of a portfolio | |
| Medium Term (3-5 years) | Traditionally invested in medium-term deposits |
| Low rates more of an issue | |
| Protecting balance sheet important | |
| Seeing companies use lower risk funds | |
| Long Term (5 years +) | Traditionally invested in long-term deposits |
| Inflation is a key risk to the real value of balance sheet | |
| Access is less of an issue | |
| Companies transitioning to mid risk portfolios |
Deposits2 and investments should not be viewed as mutually exclusive options. Instead, show your corporate clients how these products can work together to help them achieve their financial goals. Deposits are suitable for short-term financial needs, such as funding for general company needs or paying off high-interest debt. Investments are better suited for medium to long-term goals, where companies need their money to beat inflation to protect the real value of its balance sheet.
Yes, it's essential to consider taxation. With a life assured product, investment growth is only taxed at the point of withdrawal, assignment, maturity, surrender (with a 25% exit tax for companies) or on a deemed disposal every 8 years, this structure can be beneficial. Taxes don't reduce investment growth annually, allowing for compounding benefits. While a close company surcharge may be payable on a direct deposit, investment while in a life assurance policy is exempt from the close company surcharge4.
A 'close' company is defined as one controlled by five or fewer participators.
Close companies may be subject to a surcharge tax each year on any investment or deposit income that remains undistributed after 18 months. This means that a close company could face significant tax liabilities on the interest generated from their deposit accounts, including corporation tax at 25% and a potential close company surcharge of 20%. It's important to note that the taxation of insured savings policies, such as the Aviva Savings Plan, differs from this. Currently, the only taxes applied to these policies are the life assurance levy, which is 1% of each contribution made, and an exit tax of 25% on the investment growth for company investments.4
Aviva provides flexible investment solutions tailored to corporate needs. The Aviva Investment Bond and Savings Plan allow:
Yes, the following options have no early exit charges.
Corporate Savings Plan minimum premiums start from €100 per month. The minimum lump sum investment in Investment Bond is €10,000.
No, the product cannot be keyed on BrokerSecure.
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| Savings Plan/Investment Bond | Direct deposit |
| Tax | When your client withdraws profits from Savings Plan or Investment Bond, those gains are subject to an exit tax of 25%. Tax is also applied to the fund’s growth at the time of surrender, assignment, maturity, or on a deemed disposal every 8 years while the policy remains active. As a result, this means taxes may not become payable until the 8th anniversary of the contract, enabling the fund to grow without being diminished by taxes during this period . The life assurance levy of 1% also currently applies. | Interest earned subject to corporation tax of 25%3. Potential 20% close company Surcharge. |
| Close Company Surcharge | Investment whilst in the life assurance policy is exempt from the close company surcharge4. | If the company is a close company, income may be liable to the close company surcharge of an additional 20% if it remains undistributed within 18 months after the end of the accounting period in which it arose. |
| Inflation protection | Range of investment options with the potential to outperform inflation over the medium to long-term.
Download our latest fund performance scorecard to see how our funds performed. | Limited – interest rates in Ireland have historically not kept pace with inflation. |
| Administration | Aviva will calculate and administer any exit tax due | Company must manage this themselves |
Important: Investment costs / charges must also be considered. In the case of life assurance bonds and savings: stamp duty, entry or exit charges and annual management fees need to be taken into account.
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| Investment in a life policy | Direct deposit |
|---|---|---|
| Investment | €100,000 | €100,000 |
| Assumed return | 3% | 1% |
| Investment value after 6 years | €119,405 | €106,152 |
| Gross return | €19,405 | €6,152 |
| Gross return % | 19% | 6% |
| Exit tax @25% | €4,851 | - |
| Total corporation tax @25% | - | €1,538 |
| Total six years close company surcharge | - | €1,230 |
| Net return | €14,554 | €3,384 |
| Net Return % | 15% | 3% |
The example above assumes the company has invested in a single premium investment product. In the above example, €100,000 is the premium invested after the deduction of the 1% Life Assurance Levy and inclusive of other charges and deductions outset. The return assumed is 4% with a 1% annual management charge deduction. It assumes exit tax of 25% paid on full withdrawal at the end of the six year term. These figures are examples only and do not represent the experience of any investor. How much return you make will depend on how your investments perform and may be higher or lower than shown here. Deposit example: 1% is illustrative six year fixed rate return only. The example assumes that interest is added monthly and corporation tax and close company surcharge are applied annually. Both examples assume that interest rates, exit tax and corporate tax ranges and closed company surcharge rules and rates remain unchanged for the period.
| Warning: These figures are estimates only. They are not a reliable guide to the future performance of your investment. |
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Aviva 1 Minute Pitch -Corporate Savings and Investments
Stephen Rice, one minute pitch, corporate savings, and investments- Your time starts now…
Deposit accounts or investment products?
Stephen Rice: Deposits to meet your companies short-term cash flow needs, investments to try and generate potential higher returns over the longer-term.
Why choose an investment product?
Stephen Rice: 3 main reasons, outperform inflation, beat deposits, and generate non trading income.
Why invest with Aviva?
Stephen Rice: Our cost-effective fund range our ESG focus and finally our easy access options.
How are companies investing with Aviva?
Stephen Rice: We regularly see companies using our savings plan along with a lump sum investment together.
Do you need a lot of money to invest?
Stephen Rice: No, you can start saving from €250 per month (this has been reduced to €100 per month) and lump sums start from €10,000.
How do you invest?
Stephen Rice: Talk to your Financial Broker about how our Corporate Savings and Investments Plans are suitable for your company’s needs.
What are your top tips for investing?
Stephen Rice: 3 key tips understand the time horizon that your company has, the level of risk your willing to take and whether a Savings Plan or Investments Bond or a combination of these are best suited to your company’s needs.
Stephen your time is up.
For more information contact your financial broker.
Source: Central Bank Table-16 deposits-from-Irish-resident private enterprises. Based on deposits outstanding in December 2025. For metadata and explanatory notes see https://www.centralbank.ie/docs/default-source/statistics/data-and-analysis/credit-and-banking-statistics/business-credit-and-deposits/business-credit-and-deposits-data/business-credit-and-deposits-explanatory-notes_sept15.pdf?sfvrsn=10
For commentary on most recent developments see: https://www.centralbank.ie/statistics/data-and-analysis/credit-and-banking-statistics/business-credit-and-deposits
2. Qualifying terms and conditions apply to fixed term deposit bank accounts. When you invest in this type of bank account, the value of your savings will not fall. The interest earned in a fixed term deposit account is guaranteed. When you invest in a deposit account you may qualify for compensation under the Deposit Guarantee Scheme if the bank is unable to meet their obligations to you.
3. Dividend Withholding Tax is not deducted on dividends paid by Irish resident companies to other Irish tax resident companies.
4. Companies should consult with their own professional tax advisers to confirm that this view applies to them.
Remember that tax laws can change over time, so it is important to check revenue.ie for the latest information.
The information provided is accurate when Aviva Life & Pensions Ireland DAC created this web page in June 2026. Your client should not base their decision to invest in this product solely on the information in this web page. They should seek professional tax and legal advice to satisfy themselves of their tax position. The information given is a guideline only. It is important that your clients read Aviva’s Savings Plan Customer Guide or Aviva's Investment Bond Customer Guide when taking out this product.
The funds referred to on this page may be linked to an insurance-based investment product and the Key Information Document (KID) for this product is available at www.aviva.ie/kids.
| Warning: If you invest in this fund, you may lose some or all of the money you invest. Warning: Past performance is not a reliable guide to future performance. Warning: The value of your investment may go down as well as up. Warning: These funds may be affected by changes in currency exchange rates. Warning: The income you earn from this investment may go down as well as up. |
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Aviva Life & Pensions Ireland Designated Activity Company, is a private company limited by shares, registered in Ireland No. 165970. Registered office at Building 12, Cherrywood Business Park, Loughlinstown, Co. Dublin, D18 W2P5. Tel (01) 898 7950, www.aviva.ie
Aviva Life & Pensions Ireland Designated Activity Company, trading as Aviva Life & Pensions Ireland and Friends First, is regulated by the Central Bank of Ireland.
