Ireland Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
33% capital gains tax (highest in EU)
Wealth & Inheritance
Special Regimes
Practical Notes
High capital gains tax. Remittance basis available for non-doms. Strong social welfare system.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- 12.5% trading rate
- Knowledge Development Box
- R&D tax credits
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Ireland?
Ireland has a top personal income tax rate of 40%. The tax structure is: Progressive 20% and 40%. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Ireland?
Ireland uses a worldwide system for foreign income. Irish residents taxed on worldwide income; foreign tax credits available
What are the residency requirements for Ireland?
Tax residency in Ireland generally requires 183 days of physical presence. 183 days in tax year, or 280 days across 2 years. Always verify current rules with official sources.
Is there a wealth tax in Ireland?
No, Ireland does not have a wealth tax. No wealth tax
What is the corporate tax rate in Ireland?
The corporate tax rate in Ireland is 12.5%. 12.5% on trading income; 25% on passive income; 15% QDMTT for large MNEs