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Ireland Tax & Investment Guides

16 guides covering Irish taxation, personal income tax (PAYE, USC, PRSI), VAT, corporate tax 12.5%, capital gains tax (CGT), property tax (LPT), capital acquisitions tax (CAT), and cross-border rules.

Jump to: Personal Tax & Residency (4)Wealth & Property Tax (3)Investment & Savings (3)Business & Corporate Tax (2)VAT & Indirect Tax (1)Employment & Social Charges (2)Rental Income (1) Tools

Personal Tax & Residency

PAYE, USC, PRSI, filing, residency rules, and cross-border

Ireland Cross-Border Tax Guide — 183-Day Rule, DTA Network, Domicile, Split Year

Ireland cross-border tax — 183-day rule for tax residence, 280-day for ordinarily resident, split year treatment for moving to/from Ireland, DTA network (73+ countries), and domicile concept.

Ireland Personal Income Tax Guide (IIT 2026 — 20% & 40% Rates, Credits & Reliefs)

Irish Income Tax (IIT) — 20% standard rate on first €42,000 (single), 40% higher rate, personal tax credits €1,875, PAYE credit, earned income credit, and marginal relief for 2026. All amounts in EUR.

Ireland Tax Filing Guide — Form 12, Form 11, myAccount, ROS, Deadlines

tax filing in Ireland — PAYE employees file Form 12 by Oct 31, self-assessed file Form 11 by Oct 31 (paper) or Nov 14 (online), myAccount and ROS systems.

Ireland Tax Residency Guide — 183-Day Test, 280-Day Test, Split-Year, Domicile Levy

Ireland tax residency — 183-day presence test, 280-day ordinarily resident test (3-year carryover), split-year residence, and domicile levy for high-wealth individuals.

Wealth & Property Tax

Property tax, LPT, CAT, and wealth taxes

Ireland Inheritance & Gift Tax Guide (CAT) 2026 — 33% Rate, Group Thresholds A €335k, B €32.5k, C €16.25k

Irish Capital Acquisitions Tax (CAT) — 33% rate, group thresholds Group A €335,000 (parent-child), Group B €32,500 (sibling), Group C €16,250 (other); agricultural relief and business relief up to 90%. All amounts in EUR.

Ireland Property Tax Guide 2026 — LPT 0.1–0.3%, Stamp Duty 1–7.5%, CAT on Inherited Property

Irish property taxes — Local Property Tax (LPT) 0.1–0.3% of market value, stamp duty on property transactions at 1–7.5%, and Capital Acquisitions Tax (CAT) on inherited property at 33%. All amounts in EUR.

Ireland Wealth Tax Guide 2026 — No Net Wealth Tax, LPT as Closest Equivalent, CAT as Wealth Transfer Tax

Guide to wealth taxation in Ireland — no net wealth tax exists; the Local Property Tax (LPT) is the closest equivalent; Capital Acquisitions Tax (CAT) functions as a wealth transfer tax. All amounts in EUR.

Investment & Savings

Capital gains, dividends, crypto, and investment income

Ireland Capital Gains Tax Guide 2026 — 33% Flat Rate, €1,270 Exemption, Reliefs & Entrepreneur Relief

Irish Capital Gains Tax (CGT) — 33% flat rate, annual exemption €1,270, principal private residence relief, entrepreneur relief at 10% (€1m lifetime), and retirement relief for 2026. All amounts in EUR.

Ireland Crypto Tax Guide — CGT 33% on Disposals, Mining, Airdrops, Revenue Guidance

crypto tax in Ireland — CGT 33% on crypto disposals (Revenue guidance 2022), mining treated as trading income, airdrops as miscellaneous income, and no specific crypto legislation.

Ireland Investment Income Guide 2026 — DIRT 33%, Dividend WHT 25%, Exit Tax 41%, ETF Deemed Disposal

Irish taxation of investment income — DIRT at 33%, dividend withholding tax at 25%, life assurance exit tax at 41%, and the 8-year deemed disposal rule for ETFs. All amounts in EUR.

Business & Corporate Tax

Corporate tax 12.5%, company forms, and starting a business

Ireland Business Registration Guide — CRO, Company Limited by Shares, VAT, RBO

business registration in Ireland — CRO registration, company limited by shares, sole trader/partnership, VAT registration, and RBO (beneficial ownership) register.

Ireland Corporate Tax Guide 2026 — 12.5% Trading Rate, 25% Passive, R&D Credit & KDB

Irish Corporation Tax — 12.5% on trading income, 25% on passive/non-trading income, 25% R&D tax credit, Knowledge Development Box 6.25%, and transfer pricing rules for 2026. All amounts in EUR.

VAT & Indirect Tax

VAT 23%/13.5%/9%/0%, e-commerce, intra-EU

Ireland VAT Guide 2026 — 23% Standard, 13.5%, 9%, 0% Rates & Registration Thresholds

Irish Value-Added Tax (VAT) — 23% standard rate, 13.5% reduced rate for construction/food/hotel, 9% for newspapers/sport, 0% for most food and children's clothes; registration thresholds €37,500 (services) and €75,000 (goods). All amounts in EUR.

Employment & Social Charges

Payroll tax, PRSI, social contributions, and pension

Ireland Pension & Retirement Guide — State Pension, Auto-Enrolment, PRSA, Tax Relief

Ireland pensions — State Pension (Contributory) max €277.30/week, auto-enrolment (2024+), occupational pensions, Personal Retirement Savings Account (PRSA), and tax relief at marginal rate.

Ireland Social Contributions Guide — PRSI, USC & Employer Obligations 2026

Ireland social contributions — PRSI 4% employee (all income), employer PRSI 8.8–11.05%, USC 0.5% to 8%, and compliance for employers and employees.

Rental Income

Rental income tax, deductions, and rules

Ireland Rental Income Guide — Tax at Marginal Rates, Wear & Tear 12.5%, Interest Restriction, RTB

rental income tax in Ireland — rental profit taxed at marginal IIT rates, wear and tear allowance 12.5% per year, interest deduction restricted to 80%, and RTB registration requirements.

Tools & Calculators

Ireland Salary Calculator

PAYE, USC & PRSI breakdown 2026

Ireland VAT Calculator

23%/13.5%/9%/0% net/gross

Ireland Corporate Tax Calculator

12.5% trading, 25% non-trading

Ireland Capital Gains Calculator

33% CGT on most gains

Ireland Property Tax Calculator

LPT on residential property

Ireland CAT Calculator

Capital Acquisitions Tax 33%

Compound Interest Calculator

Project investment growth over time

Mortgage Calculator

Estimate monthly mortgage payments

Budget Calculator

50/30/20 budgeting tool
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