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Ireland tax guide 2026
Ireland runs a two-rate income tax — 20% then 40% — softened by generous tax credits, with a separate Universal Social Charge and social insurance stacked on top. For internationals, the headline draws are the remittance basis for non-domiciled residents and a 30% salary exemption for assigned executives.
- Rate range
- 20% / 40% income tax, + Universal Social Charge up to 8% and 4.2% social insurance
- Key allowance
- €4,000 in credits for a typical employee (€2,000 personal + €2,000 employee credit)
- Tax year
- Calendar year
- Filing deadline
- 31 October for self-assessed returns
Taxes covered
- Income tax40%
40% above €44,000 (single), plus Universal Social Charge up to 8% and 4.2% social insurance — a top marginal stack around 52%.
- Dividend taxup to 40%
Dividends are taxed at your income tax rates; Irish companies withhold 25% up front as a credit against the final bill.
- Capital gains tax33%
Flat 33% on most gains; entrepreneurs get 10% on a €1.5m lifetime limit; the annual exemption is a modest €1,270.
- Crypto tax33%
Crypto gains are ordinary capital gains: flat 33% with the €1,270 annual exemption; frequent trading can be taxed as income instead.
- Social security4.2%
Employees pay Pay Related Social Insurance at 4.2% of all earnings, uncapped — rising to 4.35% from October 2026.
- Inheritance tax33%
Capital Acquisitions Tax at a flat 33% above lifetime thresholds: €400,000 from a parent, €40,000 wider family, €20,000 anyone else.
- Withholding tax20% / 25%
Non-residents: 25% on dividends (EU/treaty residents usually exempt), 20% on interest, royalties and rents; payroll withholding on Irish workdays.
Special regimes
- Remittance basis for the non-domiciled
Live in Ireland without being domiciled there and foreign income and gains are only taxed if you bring the money into Ireland.
- SARP — the Special Assignee Relief Programme
Assigned to Ireland by your employer? 30% of salary between €125,000 and €1 million escapes income tax, for up to 5 years (scheme runs to 2030).
- Foreign Earnings Deduction
Up to €50,000 of salary exempt for employees spending 30+ days a year developing listed emerging markets, through 2030.
- Age exemption
Over 65 with income under €18,000 (€36,000 for couples)? No income tax at all.
Recent changes
- 2026-01Budget 2026 left tax bands and the main credits unchanged; the 2% Universal Social Charge band ceiling rose to €28,700.
- 2026-01The exit tax on Irish and equivalent offshore funds fell from 41% to 38%.
- 2025-10Employee social insurance rose to 4.2%; a further step to 4.35% comes on 1 October 2026.