Corporate Tax Comparison

Ireland vs Slovakia

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

Published — Ireland: 2/14/2024 · Slovakia: 2/14/2024 · Time of Update — Ireland: 4/04/2026 · Slovakia: 10/03/2026

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Compare Corporate Tax

Ireland

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Ireland: 2/14/2024 · Slovakia: 2/14/2024 · Time of Update — Ireland: 4/04/2026 · Slovakia: 10/03/2026

Corporate Income Tax (CIT)

Ireland

Slovakia

General CIT Rate:

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

General CIT Rate:

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

CIT Return Due Date:

Nine months after the end of the tax accounting period.

CIT Return Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Payment Due Date:

Nine months after the end of the tax accounting period.

CIT Payment Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

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:

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

Withholding Tax (WHT)

Ireland

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 7/0 or 19/0

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

25/20/20

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

7-35/19-35/19-35

Value-Added Tax (VAT)

Ireland

Slovakia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Ireland

Slovakia

General Capital Gain Tax Rate:

33%

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Ireland

Slovakia

Composite Effective Average Tax Rate:

12.36

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

13.21

Composite Effective Marginal Tax Rate:

12.52%

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