Tax in Ireland

For those considering moving to Ireland

There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Ireland.

40

Marginal tax rate

183

Tax immigration rule

0

Wealth tax
Overview of personal taxation in Ireland – updated per 2025

What is required to establish tax residency in Ireland?

Individuals who stay in Ireland for 183 days or more during a tax year, or for 280 days or more over two consecutive tax years, are considered to have moved there and to be tax residents.

What tax rates apply in Ireland?

Ireland has a progressive tax system, with rates ranging from 20 to 40%.

Does Ireland grant tax credit for foreign taxes?

Ireland grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Ireland on the same income.

Is there wealth tax in Ireland?

Ireland does not levy wealth tax.

What is the tax year in Ireland?

The tax year in Ireland corresponds with the calendar year.

When must the tax return be filed in Ireland?

The individual tax return in Ireland must be filed by 31 October of the year following the tax year.

What is the name of the tax authority in Ireland?

The name of the tax authority in Ireland is Office of the Revenue Commissioners.

How many countries does Ireland have tax treaties with?

Ireland has tax treaties with approximately 75 countries, including Norway.

Is there property tax in Ireland?

Ireland has property tax at the local authority level, with rates ranging from 0.1029 to 0.25%. In addition, a property tax is imposed on vacant residential properties, at rates of up to seven times the standard rate. A property is considered vacant if it is occupied for fewer than 30 days during a twelve-month period.

Certain types of land are also subject to an annual property tax of 3%, assessed on the basis of the land's market value.

Contact
Atle Melø

Atle Melø

Partner

amelo@melo.no
+47 951 80 979