The top ten Corporation Tax payers accounted for €12.3 billion in tax take last year, according to figures in a paper from the Tax Strategy Group.
That represented 52% of the country's total Corporation Tax take in 2023.
That is down slightly on the 2022 figure, when the top ten Corporation Tax payers contributed 57% of the total take.
However the TSG said this still represented a significant concentration of Corporation Tax receipts.
It also compares poorly to the figure from recent years.
In 2019, the top ten corporation tax payers contributed 45% of the total tax take, while in 2014 they made up just 37% of all corporation tax receipts.
Meanwhile, the Tax Strategy Group also said in a paper today that a tax credit for unscripted productions could more than triple the value of investment in the industry here.
The paper said that a relief for productions like game shows, documentaries and reality programming could support employment and boost demand for studio space in the country.
The Department of Finance estimates current spend on unscripted productions stands at around €90m, however stakeholders in the industry suggest this could rise to €300m if incentives were put in place.
Potential incentives for unscripted productions were first announced in Budget 2023, with Minister for Finance Michael McGrath last year confirming plans to develop a new tax credit for the sector.
This is planned to be included in Budget 2025 and would sit alongside the existing Section 481 credit for film productions.
The TSG said the only other European jurisdictions to offer a similar incentive are Cyprus and Malta.
However it said a number of policy decisions needed to be made before its introduction, including a potential minimum expenditure requirement before the credit could be claimed.
The Government also need to consider a cap on eligible expenditure. The Section 481 relief now has a cap of €125m.
Approval from the European Commission would also be required for such a scheme, as it would be classed as State aid.
