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In this work, a comprehensive theoretical and numerical study on the cyclic elastic-plastic notch stress and strain distributions is carried out. In more detail, the incremental cyclic plasticity theory, already proposed by other authors to determine the actual stress and strain state arising in two-dimensional or axisymmetric notched components, is extended to the study of three-dimensional effects at the tip of rounded notches in plates of finite thickness. The analytical frame is initially validated considering a number of plane problems and later modified to consider three-dimensional effects. Different notch geometries are investigated, such as plane specimens with finite thickness weakened by circular holes, U-notches and rounded V-notches subjected to cyclic mode-I loading. Theoretical results based on the incremental cyclic plasticity theory are compared with time-consuming elastic-plastic finite element analyses carried out with a commercial finite element code showing a very satisfactory agreement. Finally, a link between the averaged strain energy density criterion and the area subtended by the hysteresis loops tied to the different stress and strain components acting at the notch tip has been investigated

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