Philippines vs Ireland
Corporate Tax Comparison
Time of Update: Philippines: 4/06/2026 / Ireland: 4/04/2026
Compare Philippines and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Philippines vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Philippines
Ireland
General CIT Rate:
25%
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
On the 15th day of the fourth month following the close of the taxable year.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
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)
Philippines
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Philippines
Ireland
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
Philippines
Ireland
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
13.21
