- Income tax brackets updated
- Special tax regimes updated
refreshed for tax year 2026 — PRSI, USC band, SARP €125k threshold, treaty count 75, data year and verification date Source
IE
Ireland
IE · IRL · #118 · 20 cities
Nomad score
57/100
Compare
Top income tax
40.0%
effective 52.2%
Corporate tax
12.5%
VAT
23.0%
standard rate
Tax residency
183 days
75 tax treaties
Ireland tax profile
Data year: 2026
- Tax system
- Worldwide Remittance basis available for non-domiciled residents on foreign income not remitted to Ireland
- Top PIT rate
- 40.0% (eff. 52.2%)
- 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)
- 4.2%
- Social security (employer)
- 11.3%
- Dividend withholding
- 25.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 33.0%
- Treaty count
- 75
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... | No rate or amount recorded | 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 provides a 30% income-tax exemption on qualifying employment income above EUR 125,000 for assignees arriving from 2026 (EUR 100,000 threshold for earlier arrivals).
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- October 31
- Extension deadline
- November 14 (ROS)
Sources
- Revenue Commissioners — tax rates and bands (accessed Oct 9, 2026) 2026 income tax bands (20%/40%), USC bands including 2% ceiling €28,700
- Revenue Budget 2026 summary (accessed Oct 9, 2026) No change to income tax rates or bands for 2026; USC 2% band increase
- PwC Ireland Tax Summary (accessed Oct 9, 2026) PIT, USC, PRSI 2026, CIT, VAT, CGT, withholding, SARP, residency
- Revenue — double taxation treaties (accessed Oct 9, 2026) 75 comprehensive DTAs in effect (78 signed)