Ireland
Northern Europe · IE · 75 treaties
What is the top personal income tax rate in Ireland?
The top personal income tax rate in Ireland is 40%.
Tax profile
| Corporate income tax | 12.5% |
| Withholding — dividends | 25% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 23% |
| Personal income (top rate) | 40% |
| Capital gains | 33% |
| Tax system | Remittance |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What is Ireland's corporate tax rate?
- Ireland's corporate tax rate is 12.5%.
- How is cryptocurrency taxed in Ireland?
- Cryptocurrency in Ireland is taxed as capital gains at a rate of 33%.
- What is the standard VAT rate in Ireland?
- The standard VAT rate in Ireland is 23%.
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Present in Ireland for 183 days or more in a tax year
- Present in Ireland for 280 days or more in the current and preceding tax years combined, counting only years with more than 30 days’ presence
- Ordinary residence: becomes ordinarily resident after being tax resident in Ireland for three consecutive tax years and remains ordinarily resident until non-resident for three consecutive tax years
Domicile / deemed-domicile
Ending basic tax residence is day-count based and relatively straightforward, but Ireland’s ordinary residence rules create a three‑year ‘tail’ after you leave and, if you are also Irish‑domiciled, you can remain taxable on most worldwide income during that period.
Source: Revenue Commissioners (Irish Tax and Customs)
Tax treaty network (77)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 7% | 7% |
| Armenia | 15% | 10% | 5% |
| Australia | 15% | 10% | 10% |
| Austria | 10% | 0% | 10% |
| Bahrain | 0% | 0% | 0% |
| Belarus | 10% | 5% | 5% |
| Belgium | 15% | 15% | 0% |
| Bosnia and Herzegovina | 0% | 0% | 0% |
| Botswana | 5% | 7.5% | 7.5% |
| Bulgaria | 10% | 5% | 10% |
| Canada | 15% | 10% | 10% |
| Chile | 15% | 15% | 10% |
| China | 10% | 10% | 10% |
| Croatia | 10% | 0% | 10% |
| Cyprus | 0% | 0% | 5% |
| Czechia | 15% | 0% | 10% |
| Denmark | 15% | 0% | 0% |
| Egypt | 10% | 10% | 10% |
| Estonia | 15% | 10% | 10% |
| Ethiopia | 5% | 5% | 5% |
| Finland | 15% | 0% | 0% |
| France | 15% | 0% | 0% |
| Georgia | 10% | 0% | 0% |
| Germany | 15% | 0% | 0% |
| Greece | 15% | 5% | 5% |
| Hong Kong S.A.R. | 0% | 10% | 3% |
| Hungary | 15% | 0% | 0% |
| Iceland | 15% | 0% | 10% |
| India | 10% | 10% | 10% |
| Israel | 10% | 10% | 10% |
| Italy | 15% | 10% | 0% |
| Japan | 15% | 10% | 10% |
| Kazakhstan | 15% | 10% | 10% |
| Kenya | — | — | — |
| South Korea | 15% | 0% | 0% |
| Kosovo | 15% | 5% | 0% |
| Kuwait | 0% | 0% | 5% |
| Latvia | 15% | 10% | 0% |
| Liechtenstein | — | — | — |
| Lithuania | 15% | 10% | 0% |
| Luxembourg | 15% | 0% | 0% |
| North Macedonia | 10% | 0% | 0% |
| Malaysia | 10% | 10% | 8% |
| Malta | 15% | 0% | 5% |
| Mexico | 10% | 10% | 10% |
| Moldova | 10% | 5% | 5% |
| Montenegro | 10% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 15% | 0% | 0% |
| New Zealand | 15% | 10% | 10% |
| Norway | 15% | 0% | 0% |
| Oman | 10% | 5% | 8% |
| Pakistan | 10% | 10% | 10% |
| Panama | 5% | 5% | 5% |
| Poland | 15% | 10% | 10% |
| Portugal | 15% | 15% | 10% |
| Qatar | 0% | 0% | 5% |
| Romania | 3% | 3% | 3% |
| Russia | 10% | 0% | 0% |
| Saudi Arabia | 5% | 0% | 8% |
| Republic of Serbia | 10% | 10% | 10% |
| Singapore | 0% | 5% | 5% |
| Slovakia | 10% | 0% | 10% |
| Slovenia | 15% | 5% | 5% |
| South Africa | 10% | 0% | 0% |
| Spain | 0% | 0% | 10% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 15% | 0% | 0% |
| Thailand | 10% | 15% | 15% |
| Turkey | 15% | 15% | 10% |
| Ukraine | 15% | 10% | 10% |
| United Arab Emirates | 0% | 0% | 0% |
| United Kingdom | 15% | 0% | 0% |
| United States of America | 15% | 0% | 0% |
| Uzbekistan | 10% | 5% | 5% |
| Vietnam | 10% | 10% | 15% |
| Zambia | 7.5% | 10% | 10% |