Ireland
Northern Europe · IE · 75 treaties
Tax profile
| Corporate income tax | 12.5% |
| Withholding — dividends | 25% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 23% |
| Personal income (top rate) | 40% |
| Capital gains | 33% |
| Tax system | Remittance |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Present in Ireland for 183 days or more in a tax year
- Present in Ireland for 280 days or more in the current and preceding tax years combined, counting only years with more than 30 days’ presence
- Ordinary residence: becomes ordinarily resident after being tax resident in Ireland for three consecutive tax years and remains ordinarily resident until non-resident for three consecutive tax years
Domicile / deemed-domicile
Ending basic tax residence is day-count based and relatively straightforward, but Ireland’s ordinary residence rules create a three‑year ‘tail’ after you leave and, if you are also Irish‑domiciled, you can remain taxable on most worldwide income during that period.
Source: Revenue Commissioners (Irish Tax and Customs)
Tax treaty network (77)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.