Ireland vs Romania
Corporate Tax Comparison
Time of Update: Ireland: 4/04/2026 / Romania: 4/04/2026
Compare Ireland and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ireland vs Romania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ireland
Romania
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
General CIT Rate:
16
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Return Due Date:
If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters. For the period from 2021 to 2025, the deadline for submitting the annual CIT declaration form is June 25 of the following year, or the 25th day of the sixth month after the revised fiscal year end.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year. During the period from 2021 to 2025, the final CIT should be due by June 25 of the following year or by the 25th of the sixth month after the revised fiscal year end.
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:
Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.
Withholding Tax (WHT)
Ireland
Romania
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
8/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
8/16/16
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ireland
Romania
General Capital Gain Tax Rate:
33%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Ireland
Romania
Composite Effective Average Tax Rate:
12.36
Composite Effective Average Tax Rate:
14.41%
Composite Effective Marginal Tax Rate:
13.21
Composite Effective Marginal Tax Rate:
6.41%
