Europe
Ireland: tax at a glance
A residence-based system best known for its 12.5% trading corporate rate. Personal taxes are steep once USC and PRSI are added, pushing the combined marginal rate to around 52%.
Ways to relocate to Ireland
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 40%
- Corporate income
- 12.5% on trading income, rising to 15% for groups with turnover over EUR 750m under Pillar Two, and 25% on passive income.
- Capital gains
- A flat 33%.
- VAT
- 23%
- Dividends (WHT)
- 25%
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- 4.2% under PRSI, rising to 4.35% from Oct 2026.
- Social security (employer)
- 11.25%, rising to 11.40% from Oct 2026.
- Wealth tax
- None
- Inheritance / estate
- 33% under Capital Acquisitions Tax, above group thresholds, with the Group A threshold at EUR 400k.
- Property tax
- The Local Property Tax (LPT) runs at roughly 0.09% or more of market value.
- Other
- The Universal Social Charge (USC) applies at up to 8% on income.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
- Special regime
- Non-domiciled remittance basis, plus SARP, the impatriate relief regime.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Ireland?
The top marginal personal income tax rate in Ireland is 40%. There are only two bands, 20% and 40%, with the higher rate starting at about EUR 44k for singles. Add the Universal Social Charge (USC), up to 8%, and PRSI, and the combined top marginal rate reaches around 52%.
What is the corporate tax rate in Ireland?
The headline corporate income tax rate is 12.5% on trading income, rising to 15% for groups with turnover over EUR 750m under Pillar Two, and 25% on passive income..
Does Ireland tax capital gains?
Capital gains for individuals: A flat 33%..