Relocation tax guideMoving to Ireland: Taxes for Expats 2026
Ireland taxes residents on income up to 40% (plus USC and PRSI), with capital gains and inheritance (CAT) both at 33% and VAT at 23%. But non-domiciled residents use the remittance basis - foreign income and gains are taxed only when brought into Ireland - and inbound employees can claim SARP relief on part of their salary. Residency is largely a day-count test.
Unlike the UK, which abolished its non-dom regime in 2025, Ireland still offers the remittance basis to non-domiciled residents - a major draw for internationally mobile people. It also runs a targeted relief, SARP, for employees assigned to Ireland. This guide explains both, how residency works, and the headline rates.
Ireland: key tax rates
| Tax | Rate | Source |
|---|---|---|
| Corporate income tax | 12.5%Trading-income rate; 25% applies to non-trading (passive) income | PwC Worldwide Tax Summariesas of 2026-03-06 |
| Top personal income tax | 40%Top income tax rate (USC and PRSI apply in addition) | PwC Worldwide Tax Summariesas of 2026-03-06 |
| VAT / GST (standard) | 23%Standard VAT rate | PwC Worldwide Tax Summariesas of 2026-03-06 |
| Capital gains | 33%Standard capital gains tax rate | PwC Worldwide Tax Summariesas of 2026-03-06 |
| Inheritance / wealth tax | 33%Capital Acquisitions Tax (CAT) on gifts and inheritances above tax-free thresholds | PwC Worldwide Tax Summariesas of 2026-03-06 |
The Non-domicile remittance basis + SARP regime
The remittance basis for non-domiciled residents remains in place; SARP is the Special Assignee Relief Programme for inbound employees.
Two reliefs sit side by side. An Irish resident who is non-domiciled is taxed on Irish income and on foreign income and gains only to the extent they are remitted to Ireland - foreign income kept offshore is untaxed. Separately, SARP lets a qualifying employee assigned to Ireland exempt 30% of employment income above a threshold from income tax, for up to five years.
- Non-domiciled residents are taxed on foreign income and gains only when remitted to Ireland.
- Foreign income and gains kept outside Ireland are not taxed while you are non-domiciled.
- SARP exempts 30% of employment income above a threshold (EUR 125,000 for first-time claimants arriving from 2026; EUR 100,000 for existing claimants) for qualifying inbound employees.
- SARP relief runs for up to 5 years and has been extended to the end of 2030; the remittance basis continues while you remain non-domiciled.
Source: PwC Worldwide Tax Summaries - Ireland (as of 2026-06-24).
| Item | Non-domiciled / SARP | Domiciled resident |
|---|---|---|
| Foreign income and gains | Taxed only when remitted to Ireland | Taxed on worldwide income and gains |
| Employment income (SARP) | 30% above a threshold exempt, up to 5 years | Fully taxable |
| Irish-source income | Taxed normally | Taxed normally |
Source: PwC Worldwide Tax Summaries - Ireland (as of 2026-06-24).
When you become a tax resident
Ireland uses a day-count residence test: you are resident if you spend 183 days or more in Ireland in a tax year, or 280 days or more across the current and previous year combined (with a 30-day floor in each). Residents who are also domiciled are taxed on worldwide income; non-domiciled residents use the remittance basis for foreign income and gains.
Source: PwC Worldwide Tax Summaries - Ireland (Residence) (as of 2026-06-24).
The non-dom remittance basis (still here)
Ireland retains what the UK gave up: a non-domiciled resident is taxed on Irish-source income in full, but on foreign income and gains only to the extent the money is brought into - remitted to - Ireland. Foreign income and gains left offshore are not taxed. Domicile turns on long-term ties and origin, not simply where you live now, so many foreign arrivals qualify as non-domiciled.
This makes Ireland one of the more attractive remaining onshore bases in the EU for people with substantial foreign income, provided remittances are managed carefully - bringing the money in is what triggers the tax.
SARP for inbound employees
The Special Assignee Relief Programme is aimed at employees assigned to or recruited by an Irish employer. It exempts 30% of employment income above a threshold - EUR 125,000 for first-time claimants arriving from 2026 (EUR 100,000 for those already in the regime) - from income tax for up to five years, and the programme has been extended to the end of 2030. Conditions apply (including prior employment with the group and certification within a deadline), and USC and PRSI still apply, so SARP reduces income tax rather than the whole burden.
Before you move: what to weigh
- The remittance basis turns on what you bring into Ireland - timing and segregating funds matters.
- SARP has strict conditions and a certification deadline; it cuts income tax but not USC or PRSI.
- Capital gains tax and inheritance/gift tax (CAT) are both 33% - relevant for domiciled residents and Irish assets.
- US citizens remain taxable by the US on worldwide income; the Ireland-US treaty and foreign-tax credits then apply.
Get this right for your situation
Cross-border tax turns on your specific facts. Find a tax professional who works with people moving to Ireland.
Does Ireland still have the non-dom remittance basis?
Yes. Unlike the UK, which abolished it in 2025, Ireland still taxes non-domiciled residents on foreign income and gains only when those funds are remitted to Ireland. Irish-source income is taxed in full. Domicile depends on long-term ties and origin, so many foreign arrivals qualify as non-domiciled.
What is SARP in Ireland?
The Special Assignee Relief Programme exempts 30% of employment income above a threshold (EUR 125,000 for first-time claimants from 2026, EUR 100,000 for existing claimants) from income tax for qualifying employees assigned to Ireland, for up to five years; it now runs to the end of 2030. Conditions and a certification deadline apply, and USC and PRSI still apply.
When are you an Irish tax resident?
When you spend 183 days or more in Ireland in a tax year, or 280 days or more across the current and prior year combined. Domiciled residents are taxed on worldwide income; non-domiciled residents use the remittance basis for foreign income and gains. Confirm your domicile, as it drives the outcome.
Informational only, not tax advice. Cross-border tax depends on your personal circumstances and changes often; figures are dated to their sources. Confirm your position with a qualified professional before moving or filing.
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Ireland as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.