Switzerland vs Ireland
Corporate Tax Comparison
Time of Update: Switzerland: 4/01/2026 / Ireland: 4/04/2026
Compare Switzerland and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Switzerland vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Switzerland
Ireland
General CIT Rate:
Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
The due date varies from canton to canton (usually between six and nine months after the close of the business year).
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
The due date varies from canton to canton.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Estimated Payment Due Date:
Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.
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)
Switzerland
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Switzerland
Ireland
General Capital Gain Tax Rate:
The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
Switzerland
Ireland
Composite Effective Average Tax Rate:
17.1%
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
10.4%
Composite Effective Marginal Tax Rate:
13.21
