There is no rate in our jurisdiction which triggers the application of the CFC charge. 
The focus of the CFC rules is not on a particular trigger rate but rather on what activity is being carried out on the CFC's behalf in the controlling company.  A CFC charge can only arise if the CFC has undistributed income and relevant Irish activities in relation to the CFC are carried on by a chargeable company (i.e. SPF's or KERT's are performed in Ireland by the Irish controlling company on behalf of the CFC where the SPF's or KERT's relate to the ownership and risks of the CFC and/or assets of the CFC).
While there is no trigger rate for the application of the CFC rules, there is an Effective Tax Rate ("ETR") test which operates to disapply the CFC rules in certain circumstances.  
Section 835T, Effective Tax Rate, provides an exemption from the CFC charge where the tax paid by the CFC in its own jurisdiction is not less than half the corresponding corporation tax in the State i.e. the tax that would have been paid on the profits in the State had the CFC been resident here.
The rate of tax to be applied to the CFC charge is the rate that would have applied had the undistributed income referable to the Irish SPFs been earned by the chargeable company.
If the Irish SPFs are in the nature of a trade, then the standard rate of tax applicable to trading income, of 12.5%, should apply. 
If the CFC undistributed income is attributable to relevant Irish activities that would be considered in the nature of passive income than the passive income tax rate of 25% applies.