Ireland vs Puerto Rico

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

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

Nine months after the end of the tax accounting period.

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

Nine months after the end of the tax accounting period.

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

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.

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

25/20/20

25/20/20

10/29/29

23

11.5

33%

20

12.36

13.21