Ireland vs British Virgin Islands
Corporate Tax Comparison
Time of Update: Ireland: 4/04/2026 / British Virgin Islands: 4/04/2026
Compare Ireland and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ireland vs British Virgin Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ireland
British Virgin Islands
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Return Due Date:
N/A
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
N/A
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:
N/A
Withholding Tax (WHT)
Ireland
British Virgin Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ireland
British Virgin Islands
General Capital Gain Tax Rate:
33%
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Ireland
British Virgin Islands
Composite Effective Average Tax Rate:
12.36
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
13.21
Composite Effective Marginal Tax Rate:
