Top income tax
40.0%
effective 52.0%
Corporate tax
12.5%
VAT
23.0%
standard rate
Tax residency
183 days
76 tax treaties
Ireland tax profile
Data year: 2025
- Tax system
- Worldwide 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.
- 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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 44,000 | 20.0% |
| EUR 44,000 | and above | 40.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| SARP (Special Assignee Relief Programme) 30% income exemption for qualifying inbound employees assigned to work in Irelan... | -- | 5yr | Active |
Tax flags
Participation Exemption
Non-Dom Regime
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
- CFC rules
- Yes 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