Ireland Personal Income Tax
Detailed personal income tax rates and rules for Ireland in 2026.
Ireland has a two-rate income tax system: 20% on the first €42,000 (single person; €51,000 for married one-earner couples) and 40% on the remainder. Additionally, the Universal Social Charge (USC) of 0.5-8% applies to gross income, and Pay Related Social Insurance (PRSI) of 4% applies to employment income. The combined top marginal rate is approximately 52% (40% + 8% USC + 4% PRSI). Personal tax credits (€1,875 single, €3,750 married) reduce the tax payable.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €42K | 20% |
| €42K+ | 40% |
Filing Deadline
October 31 (paper) or mid-November (electronic via ROS) of the following year
Residency Rule
An individual is Irish tax resident if they spend 183 days in Ireland in a tax year, or 280 days over two consecutive years (with at least 30 days in each year). Irish domiciled residents are taxed on worldwide income. Non-domiciled residents may claim the remittance basis for foreign income not brought into Ireland.
Additional Notes
The Special Assignee Relief Programme (SARP) provides income tax relief of 30% on employment income between €75,000 and €1 million for qualifying foreign employees assigned to work in Ireland. Ireland's remittance basis of taxation allows non-Irish-domiciled residents to be taxed on foreign income only when remitted to Ireland. Ireland plans to abolish the non-dom regime by 2025-2026.
How Ireland Income Tax compares
Ireland’s top personal income tax rate of 52% is the 7th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
