Europe · British Isles
Ireland
The last major English-speaking EU jurisdiction still running an unlimited, uncharged non-dom remittance basis — the regime the UK just abolished — but with no investor route left to get you there.
Tax position
- Income tax (top)
- 40% income tax, plus USC to 8% and PRSI at roughly 4%, giving a top marginal rate of about 52% on employment income (higher for self-employed income above EUR 100,000, which carries a 3% USC surcharge)
- Capital gains
- 33% flat, unchanged since 2012; annual exemption EUR 1,270
- Wealth tax
- none; the EUR 200,000 domicile levy applies only to Irish-domiciled individuals meeting all three of its conditions
- Inheritance tax
- Capital Acquisitions Tax at 33% above group thresholds (roughly EUR 400,000 parent-to-child as of Budget 2025). Charged on the beneficiary, and based on the residence of the disponer or beneficiary — not on domicile alone
- Special regime
- Non-domiciled remittance basis: foreign income and gains taxed only when remitted to Ireland, with no time limit and no annual charge
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
Closed — listed so you do not chase them
Is Ireland actually right for your family?
We will tell you if it is not. That is the whole service.