Corporate Tax Comparison

Australia vs Ireland

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

Published — Australia: 2/14/2024 · Ireland: 2/14/2024 · Time of Update — Australia: 9/27/2026 · Ireland: 4/04/2026

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Compare Corporate Tax

Australia

Ireland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Australia: 2/14/2024 · Ireland: 2/14/2024 · Time of Update — Australia: 9/27/2026 · Ireland: 4/04/2026

Corporate Income Tax (CIT)

Australia

Ireland

General CIT Rate:

30%, with a reduced rate of 25% for small to medium businesses

General CIT Rate:

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

CIT Return Due Date:

15th day of the seventh month following the end of the income year

CIT Return Due Date:

Nine months after the end of the tax accounting period.

CIT Payment Due Date:

First day of the sixth month following the end of the income year.

CIT Payment Due Date:

Nine months after the end of the tax accounting period.

CIT Estimated Payment Due Date:

Monthly or quarterly.

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)

Australia

Ireland

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

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

30/10/30

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

25/20/20

Value-Added Tax (VAT)

Australia

Ireland

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Australia

Ireland

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (30%)

General Capital Gain Tax Rate:

33%

Effective Tax Rate (ETR)

Australia

Ireland

Composite Effective Average Tax Rate:

28.50%

Composite Effective Average Tax Rate:

12.36

Composite Effective Marginal Tax Rate:

28.56%

Composite Effective Marginal Tax Rate:

13.21

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