Ireland tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Ireland tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 29 April 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Ireland | 52.24% | 31% | 52.1%† | 33% | 55.24%† | 31% |
† This figure rests on a PwC, EY tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Ireland?
The top rate on a salary is 52.24%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 40% above EUR 44,000.
How are capital gains taxed in Ireland?
The top rate on a long-term capital gain is 31%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Ireland?
The top rate is 52.1% on dividends and 33% on interest. Rental income is taxed at up to 55.24%.
How is crypto taxed in Ireland?
Ireland taxes a gain on crypto assets as a capital gain, at up to 31%.
Does Ireland tax foreign income?
Yes. Ireland taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Ireland have a wealth tax?
No. Ireland has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Ireland have an exit tax for individuals?
No. In our model Ireland does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Ireland have?
Our profiles list 3 regimes: Non-Domiciled Remittance Basis (S.71 TCA 1997) — information only; not numerically modelled; Special Assignee Relief Programme (SARP) - S.825C TCA 1997 (up to 5 years); Foreign Earnings Deduction (FED) - S.823A TCA 1997 — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Ireland?
The Ireland day test (183-day and 280-day tests): 183 days in the calendar year, or 280 over two years. You can elect to be resident in some cases. After three resident years in a row you become ordinarily resident, which lasts until three non-resident years in a row.
Residence decides whether Ireland taxes you on these rates. See the Ireland day-count test and count your own days.
Sources
The Ireland profile cites 8 sources for these rules, 8 of them from a government or a statute.
- Revenue.ie - Tax rates, bands and reliefs 2025 · official, retrieved 2026-04-29
- Gov.ie - Budget 2025 (Tax Policy Changes) · official, retrieved 2026-04-29
- Revenue.ie / DSP - PRSI Class A 2025 · official, retrieved 2026-04-29
- Revenue.ie - Capital Gains Tax (CGT) - rates, payment dates, PPR & reliefs · official, retrieved 2026-04-29
- eBrief142/26 – CGT rate of charge · official, retrieved 2026-11-03
- Irish Statute Book - Finance Act 2024 (No. 43 of 2024) · official, retrieved 2026-04-29
- Revenue.ie - Universal Social Charge: standard rates and thresholds (2026) · official, retrieved 2026-10-25
- Revenue.ie - Universal Social Charge 2025 rates · official, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Ireland with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Ireland side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Isle of Man, Iceland, Italy, Jersey, Liechtenstein, Luxembourg.