🇮🇪 Ireland
IE / IRL #118
Nomad Score
59.0
Cities
20
Region
European Union,
Anglosphere,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Islands,
Europe,
Europe,
Northern Europe
Currency
EUR
🇮🇪 IRELAND TAX PROFILE
Data year: 2025
Tax System
Worldwide
Remittance basis available for non-domiciled residents on foreign income not remitted to Ireland
Remittance basis available for non-domiciled residents on foreign income not remitted to Ireland
Top PIT Rate
40.0%
(eff. 52.0%)
Corporate Tax Rate
12.5%
VAT
23.0%
Capital Gains Tax
33.0%
33% on most gains. Entrepreneur relief at 10% on first EUR 1m of qualifying gains.
33% on most gains. Entrepreneur relief at 10% on first EUR 1m of qualifying gains.
Social Security (Employee)
4.0%
Social Security (Employer)
11.1%
Dividend Withholding
25.0%
Interest Withholding
20.0%
Royalty Withholding
20.0%
Inheritance Tax
33.0%
Treaty Count
76
Participation Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 44,000 | 20.0% | -- |
| EUR 44,000 | and above | 40.0% | -- |
⭐ SPECIAL REGIMES (1)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
SARP (Special Assignee Relief Programme)
30% income exemption for qualifying inbound employees assigned to work in Irelan... |
Percentage exemption | -- | 5yr | Active |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in tax year, or 280+ days over current and preceding year combined
Exit Tax
Yes
Exit tax at 33% on unrealised gains on shares/assets when ceasing Irish tax residence
Exit tax at 33% on unrealised gains on shares/assets when ceasing Irish tax residence
CFC Rules
Yes
CFC rules apply to Irish-resident companies with >50% control of CFCs with low-taxed undistributed income
CFC rules apply to Irish-resident companies with >50% control of CFCs with low-taxed undistributed income
Non-Dom Regime: Remittance basis: non-domiciled residents only taxed on foreign income if remitted to Ireland. SARP (Special Assignee Relief Programme) provides 30% income exemption for inbound assignees.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
October 31
Extension Deadline
November 14 (ROS)
📚 SOURCES
-
PwC Ireland Tax Summary
(accessed Mar 23, 2026)
PIT rates, CIT, VAT, CGT, PRSI, USC, withholding -
Revenue Commissioners
(accessed Mar 23, 2026)
Official tax bands and credits for 2025
🔗 RELATED
🧭 CONTINUE EXPLORING IRELAND