Corporate Tax Comparison

Ireland vs Philippines

Compare Ireland and Philippines corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Ireland: 4/04/2026 · Philippines: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Ireland

Philippines

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Ireland: 4/04/2026 · Philippines: 4/06/2026

Corporate Income Tax (CIT)

Ireland

Philippines

General CIT Rate:

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

General CIT Rate:

25%

CIT Return Due Date:

Nine months after the end of the tax accounting period.

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 Payment 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 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.

CIT Estimated Payment Due Date:

Quarterly instalments paid within 60 days after each quarter.

Withholding Tax (WHT)

Ireland

Philippines

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

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

25/20/20

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

25/20/25

Value-Added Tax (VAT)

Ireland

Philippines

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Ireland

Philippines

General Capital Gain Tax Rate:

33%

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%.

Effective Tax Rate (ETR)

Ireland

Philippines

Composite Effective Average Tax Rate:

12.36

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

13.21

Composite Effective Marginal Tax Rate:

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