Personal Tax in Ireland

Overview by
Tax Base For Residents and Non-Residents
Advance payments of income tax are based on the "self assessment" method.
An individual whose income is only from a wage pays his income tax to the tax authorities on a monthly basis.
A foreign resident who is employed in Ireland pays tax only on income earned in Ireland. One of two tests must be passed to be considered an Irish resident: residency of more than 183 days a year in Ireland or residency of more than 280 days over a period of two years.
For further information visit the website Worldwide-tax.

Tax Rate

Tax in EUR. Individual income tax rates 2009
EUR 0-36,400 20%
EUR 36,401 and above 41%
Allowable Deductions and Tax Credit
Relief is given mainly in the form of a credit on tax payable. Most relief refers exclusively to Irish residents. You can consult the list of deductions
Special Expatriate Tax Regime
Unless your income is relieved from Irish tax under the provisions of a double taxation agreement, it will be taxable in Ireland from the date of your arrival regardless of your Irish residence status for tax purposes.
Capital Tax Rate
Tax is payable on gifts and inheritances; when either the donor of the gift/the testator or the recipient of the gift/the heir is an Irish resident, the tax is also applicable to overseas assets.
Tax is payable at 20%, over and above an exemption which varies depending on the relationship between the parties.
Transfers from a married person to his or her spouse are exempt from the tax.

Any Comments About This Content? Report It to Us.

Read more See less

No content has been posted to this folder yet.
Be the first to feature your expertise related to Personal Tax in Ireland!

  • Post any content you may have that features your expertise, such as a text article with business tips, presentation, market report, etc
  • By sharing your knowledge you gain more visibility for your profile not only on but across the web

Post your content now by simply clicking on the button below.

Check these folders already populated with content posted by other users:

Click here to find out more about key benefits and instructions for contributing to the site.


Post any content you may have that features your expertise and offers valuable information to the international trade community.

The more informative content you post the more visible your will be, as your valuable content will link directly to your profile.

Check these sample pages for illustration: