Ireland Tax Guide
In 2026, the headline personal income tax rate in Ireland is 48% and the corporate tax rate is 12.5%. Checked against official guidance on 8 November 2026.
- Personal income
- 48%40% income tax plus 8% USC at the top · about 4% PRSI social insurance on top
- Corporate
- 12.5%
At a glance
| Personal income tax (headline rate) | 48%40% income tax plus 8% USC at the top · about 4% PRSI social insurance on top |
|---|---|
| Corporate tax | 12.5% |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 8 Nov 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Ireland residency rule
Ireland residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Ireland
Regulatory stabilityVolatile42 rule changes in 24 months, frequently revised; plan with caution. See how Ireland ranks.
- Exemption · 7 Oct 2026
Ireland raises Capital Acquisitions Tax group thresholds
Ireland has increased the Capital Acquisitions Tax group thresholds for gifts and inheritances taken on or after 7 October 2026: Group A to €420,000, Group B to €44,000 and Group C to €22,000, with the standard 33% rate unchanged above these limits. Budget 2027 Financial Resolution 2 has statutory effect under the Provisional Collection of Taxes Act 1927 until the Finance Act confirms it.
- Rate change · 7 Oct 2026
Ireland cuts the standard capital gains tax rate from 33% to 31% for disposals from 7 October 2026
Budget 2027 Financial Resolution No. 3 amends section 28(3) of the Taxes Consolidation Act 1997 to cut the standard CGT rate from 33% to 31% for disposals made on or after 7 October 2026, with statutory effect under the Provisional Collection of Taxes Act 1927 until the Finance Act confirms it. Gains on development land remain taxed at 33%.
- Housing · 14 Sept 2026
RTB fixed-payment notice powers for six specified rental-law breaches
From 14 September 2026 the RTB can issue fixed payment notices for six rental-law breaches, with fines of up to €200 for a rent breach and €100 for the others. Its first campaigns target rent-setting notices and tenancy registration.
Move, incorporate, and bank in Ireland
Ireland on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in Ireland
Legislative changes
Confirmed changes to Ireland tax law, each checked against its official source.
Residency thresholds
Day counts against Ireland residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Ireland residents, where an official source publishes them.
Ireland tax, common questions
Is Ireland a tax haven?
Ireland is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks the rules of Ireland across multiple jurisdictions so you can compare in context.
What is the income tax rate in Ireland?
The headline personal income tax rate in Ireland is 48% (40% income tax plus 8% USC at the top) · about 4% PRSI social insurance on top. Effective rates vary by income level, residency status, and applicable regime. Heed keeps the rate alongside the legislative changes that move it.
Does Ireland tax cryptocurrency?
Crypto taxation in Ireland varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.
How long do I need to stay in Ireland to become tax resident?
Tax residency in Ireland is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.
Does Ireland have a digital nomad visa or special regime?
Visa and regime options in Ireland change. Heed records confirmed changes, each with its official source, and matches them to your profile.
How does Ireland compare with other Europe jurisdictions?
Heed's Tax Rankings compare Ireland with other Europe jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare Ireland with...
Where Ireland stands: the lowest tax countries and the highest.
How Heed tracks Ireland
Ireland surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Ireland's full tax profile.
Track Ireland on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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