Corporate Tax Comparison

Austria vs Ireland

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

Time of Update — Austria: 3/24/2026 · Ireland: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Austria

Ireland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Austria: 3/24/2026 · Ireland: 4/04/2026

Corporate Income Tax (CIT)

Austria

Ireland

General CIT Rate:

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

General CIT Rate:

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

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Return Due Date:

Nine months after the end of the tax accounting period.

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Payment Due Date:

Nine months after the end of the tax accounting period.

CIT Estimated Payment Due Date:

Installment payments by 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)

Austria

Ireland

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

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

23/0/20

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

25/20/20

Value-Added Tax (VAT)

Austria

Ireland

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Austria

Ireland

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

33%

Effective Tax Rate (ETR)

Austria

Ireland

Composite Effective Average Tax Rate:

22.91%

Composite Effective Average Tax Rate:

12.36

Composite Effective Marginal Tax Rate:

21.96%

Composite Effective Marginal Tax Rate:

13.21

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >