Corporate Tax Comparison

Cyprus vs Ireland

Compare Cyprus and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Cyprus: 4/05/2026 · Ireland: 4/04/2026

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Compare Corporate Tax

Cyprus

Ireland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Cyprus: 4/05/2026 · Ireland: 4/04/2026

Corporate Income Tax (CIT)

Cyprus

Ireland

General CIT Rate:

12.5

General CIT Rate:

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

CIT Return Due Date:

Tax due on March 31 of the second year after the calendar year.

CIT Return Due Date:

Nine months after the end of the tax accounting period.

CIT Payment Due Date:

The relevant tax is due on August 1 of the year following the calendar year.

CIT Payment Due Date:

Nine months after the end of the tax accounting period.

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

CIT Estimated Payment Due Date:

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

Withholding Tax (WHT)

Cyprus

Ireland

Resident Withholding Tax (Dividend/Interest/Royalty):

0/17/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

Value-Added Tax (VAT)

Cyprus

Ireland

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Cyprus

Ireland

General Capital Gain Tax Rate:

33%

Effective Tax Rate (ETR)

Cyprus

Ireland

Composite Effective Average Tax Rate:

11.4%

Composite Effective Average Tax Rate:

12.36

Composite Effective Marginal Tax Rate:

5.92%

Composite Effective Marginal Tax Rate:

13.21

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