Income tax
40% top rate
Tax at a glance
Ireland tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
10.75%
Corporate tax
12.5% headline
VAT (standard)
23%
Revenue source: https://www.revenue.ie/.
Taxes metrics for Ireland
| Metrik | Wert | Quelle | Aktualisiert |
|---|---|---|---|
| Employee Social Contribution Rate | 4 % | DEASP — PRSI rates | |
| Top Marginal Income Tax Rate | 40 % | Revenue — PAYE income tax bands | |
| corporate_tax_rate_percent | 12,5 % | Revenue — Corporation Tax rates | |
| employer_social_contribution_percent | 10,75 % | DEASP — PRSI rates | |
| tax_usc_top_rate_percent | 11 % | Revenue — PAYE income tax bands | |
| vat_standard_percent | 23 % | Revenue — VAT rates |
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 40% | |
| Zero-tax threshold | Ireland has a progressive PAYE income tax (20% standard, 40% higher), the Universal Social Charge (USC) with 5 bands (0.5% / 2% / 4.5% / 8% / 11%), and PRSI social insurance (4% employee, 8.6-10.75% employer). Corporation Tax is 12.5% (trading) / 15% (non-trading). Standard VAT is 23%. Local Property Tax (LPT) is set per Local Authority with ± 15% LA adjustment. Special Assignee Relief Programme (SARP) offers 30% of salary > €75k tax-free for 5 years. | |
| Data year | 2026 | 2026-01-01 |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| PRSI | 4 | 10.75 | Employer rate varies by earnings band; current public summary uses the upper published rate. | |
| USC | 11 | Top USC rate shown separately from PAYE. |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 12.5% | SME rate: —% |
| Trading income | 12.5% | Headline rate for trading income. |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 23% | Reduced: |
| Capital gains | Capital-gains rate is not yet structured in the current IE country layer; verify on Revenue before publication-sensitive use. |
| Name | Status | Rate | Notes |
|---|---|---|---|
| Special Assignee Relief Programme (SARP) | active | 30% | 30% of qualifying salary above EUR 75,000 can be relieved for up to 5 years. |
Official handoff
| Name | Source | English page |
|---|---|---|
| Revenue | https://www.revenue.ie/ | — |
Local tax examples (DE)
Bray
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Cork
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Drogheda
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Dublin
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Dundalk
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Galway
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Offizielle Quellen
FAQ
Is this legal, tax or medical advice?
No. This is a sourced data page. Confirm requirements with the official authority linked above.
Why can this page be noindex?
MigrationFit marks thin topic pages noindex until at least 8 publishable country-level metrics are available for this topic.
Where does the data come from?
Visible figures come from the same country-level metric registry and citation atoms used by the public country JSON export.