Ireland is one of the few EU countries where a newcomer who isn't domiciled there can keep foreign income outside the tax net. Under the remittance basis, foreign income is taxed only when you bring it into Ireland. Pay for work done in Ireland is taxed in full, which is where SARP helps senior staff sent by their employer.
This guide covers Irish personal tax for the 2026 tax year, the calendar year. The key question is simple. Are you domiciled in Ireland, and where is your income earned?
What's changed: for 2026 the income tax bands and credits are unchanged, the 2% USC band is wider and the exit tax on funds fell from 41% to 38%. SARP was extended to 2030, with a higher €125,000 salary threshold for new arrivals. PRSI rose to 4.35% on 1 October 2026. Budget 2027, announced on 6 October 2026, cut capital gains tax to 31% and raised the gift and inheritance tax thresholds, both from 7 October 2026. Revenue already applies these, but the Finance Bill still has to confirm them. The wider 20% band, higher credits, wider 2% USC band and a cut in the exit tax on funds to 35% are Proposed, not law, until the Finance Bill passes.
📋 Ireland tax at a glance for 2026
Topic | Details |
|---|---|
Tax system | Worldwide income if you're resident and domiciled. Remittance basis for foreign income if you're resident but not domiciled |
Income tax rates | 20% on the first €44,000 for a single person, 40% above that, plus USC of 0.5% to 8% |
All-in on a US$100k salary | About 33% (about €87,000, single, including USC and PRSI) |
Foreign income | Non-doms: taxed only when brought into Ireland. Irish pay is taxed in full, wherever it's paid |
Dividends, interest, capital gains | Dividends at your income tax rate plus USC. 33% on deposit interest. Capital gains 33%, or 31% from 7 October 2026 |
Crypto gains | Capital gains tax, with €1,270 a year exempt |
Residence at a glance | Getting in: 183 days in a year, or 280 days over two years. Leaving: sticky, because ordinary residence lasts three more years |
Double tax treaties | 78 signed, 75 in effect |
The remittance basis and SARP
Your domicile decides how your foreign income is taxed. If you're a senior employee sent to Ireland, SARP can also take a slice off your Irish salary.
Image 1 — the remittance basis shields foreign income, SARP shields part of an Irish salary
The remittance basis for non-domiciled residents
Domicile broadly means the country you intend to make your permanent home. You keep your domicile of origin from birth unless you clearly settle somewhere else for good.
If you're Irish resident but not domiciled in Ireland, you pay Irish tax on:
Irish income, in full
foreign income, but only the amount you bring into Ireland, whether by bank transfer, post or online
Since 2006, pay for work you do in Ireland is taxed in full under PAYE, even if a foreign employer pays it abroad. Only pay for duties done outside Ireland keeps the remittance basis. UK income has been covered since 2008.
Reinvested income is still income. Money sent from an account that mixes income and capital comes from the income first, and repaying a loan from foreign income counts as a remittance. By long-standing practice, Revenue doesn't tax income you earned abroad before 1 January of the year you first became resident.
👉 Revenue: what is domicile, and the remittance basis
👉 Revenue Tax and Duty Manual 05-01-21A: the remittance basis of assessment
SARP: the Special Assignee Relief Programme
SARP is for employees sent to work in Ireland by their employer. You must:
arrive in any tax year up to 2030, at your employer's request
have worked for that employer abroad for six months immediately before
work in Ireland for at least 12 consecutive months
not have been Irish tax resident in the five tax years before you arrive, and be resident in each year you claim
earn a basic salary of at least €125,000, not counting bonuses or benefits
For arrivals from 2026, 30% of your employment income between €125,000 and €1 million is exempt from income tax. For arrivals from 2023 to 2025 the lower limit is €100,000. Relief lasts up to five consecutive years. Your employer must certify your claim to Revenue within 90 days of arrival. A certificate sent within 180 days still qualifies, but you lose relief for the first year.
USC is still charged on your full salary. On €200,000, €22,500 is exempt, saving about €9,000 of income tax a year. Certain travel costs and school fees can also be paid tax free.
👉 Revenue: SARP, the conditions to qualify
👉 Revenue: SARP, how much relief is due
When you become tax resident in Ireland
The tax year is the calendar year. You're Irish resident for a tax year if you spend:
183 days or more in Ireland in that year, or
280 days or more in total across that year and the year before
You're never resident in a year in which you spend 30 days or less in Ireland, whatever your two-year total. You count a day if you're in Ireland for any part of it. You can elect to be resident in your year of arrival if you'll be resident the next year.
👉 Revenue: how to know if you're resident for tax purposes
Ordinary residence, and why leaving is slow
After three consecutive tax years of residence, you become ordinarily resident from the start of the fourth. When you leave, you stay ordinarily resident for three more tax years. During those years you're taxed in Ireland on your worldwide income, except:
income from a trade, profession or job where all the work is done outside Ireland
other foreign income, such as investment income, of €3,810 or less in total. Above that, all of it is taxable
Check the treaty with your new country too, as it can change the answer.
👉 Revenue: how to know if you're ordinarily resident
Income tax rates for 2026
Ireland has two income tax rates, 20% and 40%. The size of your 20% band depends on your circumstances, and tax credits come off the tax.
Ireland income tax rates for 2026
Your situation | Taxed at 20% | Taxed at 40% |
|---|---|---|
Single, no children | First €44,000 | The rest |
Single parent | First €48,000 | The rest |
Married, one income | First €53,000 | The rest |
Married, two incomes | First €53,000, plus up to €35,000 more | The rest |
Source: Revenue, tax rates, bands and reliefs for 2026.
The main tax credits for 2026 are €2,000 for a single person (€4,000 for a married couple), €2,000 for employees and €2,000 for the self-employed. People aged 65 or over get an age credit of €245, or €490 for a couple.
On top of income tax you pay the Universal Social Charge (USC) if your total income is over €13,000. In 2026 it's 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% on the rest.
👉 Revenue: tax rates, bands and reliefs
👉 Revenue: standard rates and thresholds of USC
Worked example
You're single and earn a salary of €87,000 (about US$100k) for work done in Ireland in 2026.
Your income tax is €8,800 on the first €44,000 and €17,200 on the rest, less €4,000 of credits. That's €22,000.
Your USC is €2,991 and your PRSI is €3,687, at 4.2% until September and 4.35% from October.
Your all-in bill is about €28,680, or 33% of your salary. Non-dom status makes no difference, because the work is done in Ireland, and the salary is too low for SARP.
Budget 2027 proposes a 20% band of €46,500 for a single person, credits of €2,125 and a 2% USC band up to €30,300 from 2027. That's Proposed, not law.
👉 Department of Finance: Budget 2027 tax policy changes (summary)
👉 Citizens Information: Budget 2027 changes
Freelancing in Ireland
Self-employed profit is taxed on the same scale, with the earned income credit of up to €2,000 instead of the employee credit. You pay USC and Class S PRSI on top.
Class S PRSI is 4.2% of your income until 30 September 2026 and 4.35% from 1 October, with a minimum of €650 a year. For 2026 income, self-assessed contributors pay a blended rate of 4.2375%. USC also has a 3% surcharge if your non-PAYE income is more than €100,000 a year.
On €87,000 (about US$100k) of profit, a single freelancer pays €22,000 of income tax, €2,991 of USC and €3,687 of PRSI: about 33% all-in.
👉 Citizens Information: Class S PRSI for the self-employed
👉 Revenue: other rates of USC, including the 3% surcharge
Crypto, investments and pensions
How is crypto taxed in Ireland? Selling, transferring or spending crypto-assets is normally a disposal for capital gains tax, unless you're trading. The first €1,270 of your gains each year is exempt.
Capital gains tax was 33% until 6 October 2026. Budget 2027 cut it to 31% for disposals on or after 7 October 2026 (gains on development land stay at 33%). Revenue already applies the new rate, but the Finance Bill still has to confirm it.
👉 Revenue Tax and Duty Manual 02-01-03: taxation of crypto-asset transactions
👉 Revenue: capital gains tax rates and the annual exemption
Investments are taxed in different ways:
Deposit interest: 33% DIRT on Irish and most EU interest. Interest from outside the EU, including the UK, is taxed at 33% or your marginal rate if higher. No USC.
Dividends: taxed at 20% or 40%, plus USC, and PRSI may apply.
Funds: Irish and equivalent EU, EEA and OECD funds pay 38% exit tax from 2026, down from 41%. Budget 2027 proposes cutting it to 35% (Proposed, not law). Every eight years you're taxed on the gain as if you'd sold, the deemed disposal.
A non-dom pays tax on foreign investment income only when it's brought into Ireland.
👉 Revenue: how foreign deposit interest is taxed
👉 Revenue Tax and Duty Manual 27-01A-02: exit tax and deemed disposal on funds
Foreign pensions, including UK and US pensions, are taxed as income, with USC but not PRSI. Foreign State pensions are free of USC.
A single retiree aged 66 with a foreign pension of €34,800 (about US$40k) and €17,400 of dividends pays €9,835 of income tax after the personal and age credits, plus about €1,100 of USC. That's about 21%, or 19% with a foreign State pension.
Ireland has no annual wealth tax. Capital acquisitions tax (CAT) of 33% applies to gifts and inheritances above lifetime thresholds. For gifts and inheritances taken on or after 7 October 2026, Budget 2027 raised these to €420,000 from a parent, €44,000 from a sibling or grandparent and €22,000 from anyone else (previously €400,000, €40,000 and €20,000). Revenue already applies the new thresholds, but the Finance Bill still has to confirm them.
👉 Revenue: taxation of foreign pensions
👉 Revenue: CAT group thresholds
Social security
Ireland's social insurance is Pay Related Social Insurance (PRSI). Most employees pay Class A at 4.2% until 30 September 2026 and 4.35% from 1 October 2026, with nothing to pay on earnings of €352 a week or less. Employers pay up to 11.25%, rising to 11.4% from 1 October 2026. The self-employed pay Class S on their total income.
👉 Citizens Information: paying social insurance (PRSI)
👉 Department of Social Protection: advance notice of PRSI changes for 2026
Double tax treaties
Does Ireland have double tax treaties? Yes. Revenue says Ireland has signed comprehensive double taxation agreements with 78 countries, of which 75 are in effect. They include the UK, the United States, Canada, Australia, New Zealand, France, Germany, Spain, Portugal, the Netherlands, Switzerland, the UAE, India and Singapore. The treaties with Ghana, Kenya and Liechtenstein aren't in effect yet.
👉 Revenue: double taxation treaties
Moving to Ireland without a nomad visa
Ireland has no digital nomad visa. If you need permission to live in Ireland, these are the two routes people usually ask about:
Stamp 0, independent means: needs an income of at least €50,000 a year each, private health insurance and a lump sum for emergencies. Holders must not work or run any business, so it doesn't suit remote workers.
Critical Skills Employment Permit: needs a job offer of at least two years paying at least €40,904 for a critical skills occupation with a relevant degree, or more than €68,911 for most others.
👉 Irish Immigration Service: immigration permission stamps
👉 Irish Immigration Service: retiring to Ireland (Stamp 0)
👉 Department of Enterprise, Tourism and Employment: Critical Skills Employment Permit
Who is Ireland good for?
How does Ireland compare? Ratings are relative to the 150+ countries TaxPilot covers, on 2026 rules and the all-in cost including USC and PRSI.
☑️ Who is Ireland good for? Tax ratings for expats in 2026
Expat profile | Ireland rating | Why |
|---|---|---|
Employees | Poor | About 33% all-in on a US$100k salary, with USC and PRSI. SARP only helps assigned staff on a basic salary of €125,000 or more. |
Freelancers (self-employed) | Poor | About 33% all-in on US$100k of profit, including USC and Class S PRSI. There's no special regime for freelancers. |
Retirees | Moderate | About 21% on a US$40k foreign pension plus US$20k of investment income for a single person aged 66, or about 19% if the pension is a foreign State pension. Gifts and inheritances above the thresholds are taxed at 33%. |
Crypto gains | Poor | Capital gains tax at 33%, or 31% from 7 October 2026. On a US$100k gain that's about 31% to 33%. |
Investment income | Moderate | About 26% on dividends and share gains, including USC and PRSI. Funds pay 38% exit tax. Non-doms pay nothing on foreign income they keep abroad. |
Digital nomad visa | Poor | No digital nomad visa. Stamp 0 needs €50,000 a year and bars all work, so non-EU remote workers need an employment permit. |
Filing and deadlines
Employees pay through PAYE. If you're self-employed or have foreign income or gains, you file a self-assessment return (Form 11). By 31 October each year you file the previous year's return, pay its balance and pay preliminary tax for the current year, so your 2026 return is due by 31 October 2027. Filing and paying through the Revenue Online Service (ROS) gives extra time: for 2025 returns the deadline was 18 November 2026.
👉 Revenue: how the pay and file system works
👉 Revenue eBrief 034/26: ROS pay and file extension date for 2026
Frequently asked questions
How does the remittance basis work in Ireland?
If you're resident but not domiciled in Ireland, foreign income is taxed only to the extent you bring it into Ireland. Pay for work done in Ireland is taxed in full, even if it's paid abroad.
What is SARP and who qualifies?
SARP exempts 30% of employment income above €125,000 from income tax for up to five years. Your employer must send you to Ireland after at least six months with it abroad, you must arrive by 2030 and not have been resident in the previous five years. USC still applies.
How many days make you tax resident in Ireland?
183 days or more in a tax year, or 280 days or more across that year and the one before. You're never resident in a year with 30 days or less, and any part of a day counts.
What are the income tax rates in Ireland in 2026?
A single person pays 20% on the first €44,000 and 40% on the rest, less tax credits. USC of 0.5% to 8% and PRSI of 4.2%, rising to 4.35% from 1 October 2026, apply on top.
How is crypto taxed in Ireland?
Crypto disposals are normally subject to capital gains tax: 33% until 6 October 2026 and 31% from 7 October 2026, with €1,270 of gains exempt each year. Trading profits are income.
Does Ireland have a digital nomad visa?
No. Stamp 0 for people of independent means needs €50,000 a year and doesn't allow any work, so remote workers usually need an employment permit.
Where to go next
👉 Countries that don't tax foreign income
👉 Hardest countries to stop being tax resident
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
