Ireland Tax Guide
Figures on this page were last verified against the cited sources in June 2026. Always check official sources before making a relocation or incorporation decision.
Best for
- Corporate-friendly
12.5% corporate tax — competitive for founders and holding structures.
- Special regime available
Remittance Basis — Available to non-domiciled residents
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
OECD Pillar Two (15% global minimum tax)
15% IIR and QDMTT live from FYs starting on or after 31 Dec 2023 under EU Directive transposition. 12.5% trading rate still applies to companies out of Pillar Two scope.
See full implementation trackerTax Treaty Network
US-Ireland treaty is a cornerstone of US-parented IP-holding structures. Totalization in force.
See full treaty matrixData Sources
Last verified: June 2026. Always check official sources before making a decision.
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
US citizen moving to Ireland? Read this first.
Ireland's top personal rate of 40% means the Foreign Tax Credit (FTC) usually wins over FEIE for US citizens.
- •FTC (Form 1116) credits Ireland tax against US tax dollar-for-dollar. Because Ireland tax exceeds US tax on the same income, you typically owe zero US tax and accumulate carryforward credits (10-year carry).
- •Self-employment tax is normally exempted via the US-Ireland totalization agreement — pay into one social security system, exempt from the other.
- •For earned income near the FEIE cap (~$130k), FEIE is sometimes simpler administratively. Above the cap, FTC strategy almost always wins given Ireland's rates.
- •Ireland residency days threshold: 183. Treaty tie-breaker rules (where applicable) help with double-tax avoidance.
Need someone to actually plan Ireland for you?
TaxAtlas covers the rates and rules. For the personal side — exit planning, residency strategy, business structure, or filings — request a response and we'll point you to relevant research or a specialist who handles Ireland cases.
Want Ireland rate alerts?
Get the 2026 cheat sheet (all jurisdictions, one page) plus an email when Ireland changes its tax rates or residency rules.
No spam. One email when rates materially change. Unsubscribe in one click.
Related on TaxAtlas
- Is this the right country for you?4-question quiz scores 46 countries against your situation
- 2026 Global Tax Cheat SheetSide-by-side comparison of all 46 jurisdictions
- 2026 international tax changesRecent updates affecting jurisdictions like this one
- Get help with a Ireland moveRequest a response within 1–2 business days