Ireland vs Turkey

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

25 (financial companies up to 30%)

Nine months after the end of the tax accounting period.

The 30th day of the fourth month after the end of the fiscal year.

Nine months after the end of the tax accounting period.

Corporate income tax is paid by the end of the month in which the return is filed (30 April for a calendar-year company).

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.

Quarterly provisional tax is paid by the 17th of the second month after each quarter (17 May, 17 August, 17 November and 17 February).

25/20/20

0/0/0

25/20/20

15/10/20

23

20

33%

Capital gains are constrained by the normal corporate income tax rate.

12.36

22.33%

13.21

9.56%