Corporate Tax Comparison

Canada vs Ireland

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.

Time of Update — Canada: 4/04/2026 · Ireland: 4/04/2026

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Compare Corporate Tax

Canada

Ireland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Canada: 4/04/2026 · Ireland: 4/04/2026

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):

25/20/20

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

25/25/25

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

25/20/20

Value-Added Tax (VAT)

Canada

Ireland

General VAT Rate:

5% - 15%

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

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

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