United Kingdom vs Ireland
Corporate Tax Comparison
Time of Update: United Kingdom: 4/02/2026 / Ireland: 4/04/2026
Compare United Kingdom and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
United Kingdom vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
United Kingdom
Ireland
General CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
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)
United Kingdom
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
United Kingdom
Ireland
General Capital Gain Tax Rate:
Capital gains are subject to the regular corporate tax rate.
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
United Kingdom
Ireland
Composite Effective Average Tax Rate:
22.55
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
11.51
Composite Effective Marginal Tax Rate:
13.21
