Turkey vs Ireland
Corporate Tax Comparison
Time of Update: Turkey: 4/04/2026 / Ireland: 4/04/2026
Compare Turkey and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Turkey vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Turkey
Ireland
General CIT Rate:
25 (financial companies up to 30%)
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
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)
Turkey
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Turkey
Ireland
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
Turkey
Ireland
Composite Effective Average Tax Rate:
22.33%
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
9.56%
Composite Effective Marginal Tax Rate:
13.21
