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%.
Worldwide (residence-based)
Last verified
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%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%.
- 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
A special regime for new arrivals
Non-domiciled remittance basis. Foreign income and gains are taxed only when remitted to Ireland, with no time limit and no annual charge.
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.