Europe · EUR
Ireland
Reviewed 2026-06-21
Top income tax
40%
Self-employed SS
Yes
VAT
23%
Capital gains
33%
Exit tax
No
Nomad visa
No
52
/ 100
Tax efficiency33
Ease to enter63
Ease to exit65
Cost of living66
Internet33
English100
Ireland taxes residents on worldwide income with a simple two band system of 20% and 40%, plus the Universal Social Charge and PRSI social insurance, which applies to the self employed from about EUR 5,000 of income. Capital gains and inheritances are both taxed at a flat 33%, while the corporate trading rate stays at a low 12.5%. There is no individual exit tax on emigration and no wealth tax, and a special inbound regime called SARP can shelter part of high earner employment income.
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate20%
Top rate threshold$47,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate4.2%
Employer SS rate11.25%
Indirect & other taxes
VAT standard rate23%
Capital gains rate33%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate33%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate12.5%
WHT on dividends25%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameSpecial Assignee Relief Programme (SARP)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index64
Internet speed150 Mbps
English proficiencyHigh
Civil liberties97
Sources
- PwC Worldwide Tax Summaries — Ireland Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Ireland Individual Other taxes (PRSI, USC, CAT, VAT, wealth tax)
- PwC Worldwide Tax Summaries — Ireland Corporate Taxes on corporate income (12.5% / CGT 33%)
- PwC Worldwide Tax Summaries — Ireland Individual Other tax credits and incentives (SARP)
- PwC Worldwide Tax Summaries — Ireland Corporate Withholding taxes and Group taxation (dividend WHT, CFC)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.