Relocation intelligence

🇮🇪 Moving to Ireland: tax, residency and cost of living

Ireland has a progressive system with two income tax rates: 20 percent up to €44,000 and 40 percent above for a single person. On top sit the Universal Social Charge (USC) of 0.5 to 8 percent and PRSI social contributions of 4.2 percent. Tax credits of €2,000 (personal) plus €2,000 (employee/PAYE) reduce the tax due. There is no wealth tax, but inheritance and gift tax (CAT) and capital gains tax both run at 33 percent.

Thinking of moving to Ireland? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
40%
Corporate tax
12.5%
Capital gains
33%
Wealth tax
No
Inheritance tax
Yes
Cost of living index
68
Safety
7/10
Internet quality
8/10
Visa-free destinations
186
Foreigners can own property
Yes
Residency in
0 months
Citizenship in
0 years

Taxes

Top income tax rate is 40 percent from €44,000, plus USC (max 8 percent) and PRSI (4.2 percent), pushing the marginal rate to about 52 percent. Combined tax credits of €4,000 for a single employee reduce the bill.

Residency and visas

EU citizens such as the Dutch may live and work freely; naturalisation is possible after five years of reckonable residence. Non-EU nationals rely on work, family or study permits, and the investor visa has been closed since 2023.

Property ownership

Foreigners may acquire full ownership of residential property with no nationality restrictions; non-residents face stricter mortgage terms (30 to 40 percent deposit).

Cost of living and quality of life

Ireland is safe and green with a strong labour market, but has a high cost of living, a tight housing market and a wet, cloudy climate.

Passport and mobility

The Irish passport gives visa-free or visa-on-arrival access to 186 destinations in the 2026 Henley Passport Index, a joint sixth place worldwide.

Why people move to Ireland

  • English-speaking EU member with a strong economy

    Ireland is the only remaining fully English-speaking EU country, with many international employers, a low 12.5 percent corporate tax rate and full freedom of establishment for Dutch citizens as EU nationals.

  • No wealth tax and a favourable non-domicile regime

    Ireland levies no wealth tax and offers non-domiciled residents a remittance basis, under which foreign income and gains are only taxed when remitted into Ireland.

Honest trade-offs

  • Het toptarief van 40 procent inkomstenbelasting begint al bij 44.000 euro. Samen met USC en PRSI loopt het marginale tarief boven die grens op tot ongeveer 48 tot 52 procent, dus middeninkomens betalen relatief snel veel.
  • De woningmarkt is extreem krap en de koop- en huurprijzen, vooral in Dublin, behoren tot de hoogste van Europa, wat emigreren duur en lastig maakt.
  • Het klimaat is nat, bewolkt en winderig met weinig zonuren, iets wat veel nieuwkomers als zwaar en somber ervaren.
  • Het investeerdersvisum (Immigrant Investor Programme) is sinds februari 2023 gesloten, dus er bestaat geen kant en klare investeringsroute meer naar verblijf voor niet-EU burgers.

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Sources

Other destinations

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