Canada vs Ireland
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Ireland: 4/04/2026
Compare Canada and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Ireland
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
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)
Canada
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Ireland
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
Canada
Ireland
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
13.21
