Which has lower income tax, the UK or Ireland?

On the headline rate, The UK (45%) is lower than Ireland (48%). Local and regional taxes, social security and any special regime can change what you actually pay, so compare your own income before you decide.

Which has lower company tax, the UK or Ireland?

On the headline rate, Ireland (12.5%) is lower than The UK (25%). Exemptions, small-profit rates and where the company is managed from change the real figure.

Where do these figures come from?

From each country's official tax guidance, linked on this page and checked on 14 November 2026 and 8 November 2026. Heed rechecks its rates on a rolling schedule, and sooner when an official page changes.

No. Heed is information, not advice. The headline rate is where a comparison starts; a qualified adviser in each country should confirm your position.

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The UK vs Ireland: tax compared

The UK's headline personal income tax rate is 45% and Ireland's is 48%. Company tax is 25% in the UK and 12.5% in Ireland. Both figures come from each country's official tax guidance, checked on 14 November 2026 and 8 November 2026.

Face to face.

The UK

Ireland

Personal income tax

45%Lower

England, Wales and Northern Ireland · 48% (Scotland)

Personal income tax

48%

40% income tax plus 8% USC at the top · about 4% PRSI social insurance on top

Company tax

25%

Main rate, profits over £250,000 · 19% (small profits rate, profits £50,000 or less)

Company tax

12.5%Lower

Special tax regime: Yes

Official guidancechecked 14 November 2026

Special tax regime: No

Official guidancechecked 8 November 2026

What the headline misses.

Regional and local taxes, social security, treaty relief and each country's residency test decide what you actually pay. The headline rate is where the comparison starts, not where it ends.

Tax guideThe UK: rates, residency and recent changes Tax guideIreland: rates, residency and recent changes

Questions

What people ask.

Straight answers, from the figures above.

: On the headline rate, The UK (45%) is lower than Ireland (48%). Local and regional taxes, social security and any special regime can change what you actually pay, so compare your own income before you decide.
: On the headline rate, Ireland (12.5%) is lower than The UK (25%). Exemptions, small-profit rates and where the company is managed from change the real figure.
: From each country's official tax guidance, linked on this page and checked on 14 November 2026 and 8 November 2026. Heed rechecks its rates on a rolling schedule, and sooner when an official page changes.
: No. Heed is information, not advice. The headline rate is where a comparison starts; a qualified adviser in each country should confirm your position.

Rules move. Heed watches both.

Heed follows the UK and Ireland from their official sources and tells you when a rule that affects you changes, and the Scenario Planner runs your own income through both.

Map your move More comparisons

The UK vs Ireland: tax compared

Face to face.

What the headline misses.

What people ask.

Rules move. Heed watches both.

Other countries compared.