Ireland vs United Kingdom.

Two countries' verified rules for an early retiree, side by side. There is no winner here: a lower cost, a wealth tax and an exit tax pull in different directions, and which ones matter is yours to weigh.

What pays for your life?

Compare the same source of money in both countries. Open the detail to see when residence starts and which values apply after a move. It also shows what the other country may tax and how the treaty handles double tax.

Income source	Ireland	United Kingdom
Selling investments	A directly held listed-share gain carries 33% capital gains tax, with a €1,270 annual exemption and loss relief. Many Irish and equivalent EU, EEA or OECD funds instead use the 38% exit-tax regime and an eight-year deemed disposal.	A share or fund gain is taxed at 18% or 24% after the £3,000 yearly exemption. Holding the investment for longer does not lower the rate. A qualifying new resident can use FIG to exempt foreign gains for four years, but gives up two other personal allowances.
Dividends	A listed-share dividend enters the 20% and 40% income-tax bands, plus universal social charge and social insurance. Irish withholding or qualifying foreign withholding can receive credit.	In 2026/27, dividends above the £500 allowance are taxed at 10.75%, 35.75% or 39.35%. The company's country may take tax first. A qualifying new resident can use FIG to exempt the foreign dividend for four years.
Crypto	A private crypto disposal carries 33% capital gains tax. A crypto-to-crypto exchange is also taxable, with no holding-period relief.	A private sale, swap or spend is taxed at 18% or 24%, after the shared £3,000 yearly exemption. The UK treats a resident's tokens as located in the UK, so FIG does not cover the gain. Staking, mining and some airdrops follow separate income rules.
Pension	A foreign occupational or private pension enters the income-tax bands plus universal social charge. Social insurance does not ordinarily apply, and treaty or remittance-basis rules can change the result.	A foreign occupational or private pension normally uses the 20%, 40% and 45% income-tax bands. A qualifying new resident can use FIG for four years. State and government pensions still need their own treaty check.
Own company	An Irish company pays 12.5% on trading profit and 25% on passive profit. A dividend to the owner then enters the personal income-tax calculation.	A UK company pays 19% on smaller profits and 25% above the main threshold, with a tapered rate between them. The owner then pays salary or dividend tax. A foreign company managed from the UK can also become taxable there.

Full income detail: Ireland

The full income picture

These are the usual rules for a resident unless a case says otherwise. A new-resident rule, tax wrapper or treaty may change one case without changing the others.

Securities and funds

33% capital gains tax

A directly held listed-share gain carries 33% capital gains tax, with a €1,270 annual exemption and loss relief. Many Irish and equivalent EU, EEA or OECD funds instead use the 38% exit-tax regime and an eight-year deemed disposal.

Listed shares 33% capital gains tax: A gain on directly held listed shares (Irish or foreign) is a chargeable gain taxed at 33%. The first €1,270 of net chargeable gains each year is exempt.
Fund and ETF units Special rule: Irish and equivalent EU/EEA/OECD fund units use the gross-roll-up regime. A disposal or eight-year deemed disposal carries 38% tax from 2026, without the capital-gains exemption or loss relief.
Holding period and allowances No separate rule: Ireland has no taper or holding-period relief on securities gains. The only general shelter is the €1,270 annual capital gains tax personal exemption.
Losses Different rules apply: For capital gains tax assets (directly held shares). An allowable loss is offset against chargeable gains of the same year, and any unused loss is carried forward indefinitely against future gains.
Foreign and US listings 33% capital gains tax: A resident/domiciled individual's gain on directly held foreign or US listed shares carries tax at the same 33% capital gains tax. Most treaties leave a securities gain to the residence state, so source tax on the gain is uncommon and, where charged, credited.
Accumulating funds and annual tax Annual deemed charge: Whether a fund distributes or accumulates, Ireland imposes a deemed disposal at the end of each eight-year period. The unrealised uplift carries 38% tax from 2026 even when nothing was sold.

Worth checking

Finance Act 2025 cut the exit-tax rate from 41% to 38% for chargeable events on or after 1 January 2026 but left the 8-year deemed disposal intact. A Department of Finance review of funds taxation is ongoing and the regime (and rate) may move again.

Dividends

Marginal 20% or 40% plus universal social charge plus social insurance

A listed-share dividend enters the 20% and 40% income-tax bands, plus universal social charge and social insurance. Irish withholding or qualifying foreign withholding can receive credit.

Irish company dividend Marginal 20% or 40% plus universal social charge plus social insurance (25% dividend withholding tax credited): An Irish dividend is foreign income. The company deducts 25% Dividend Withholding Tax.
Foreign listed-share dividend Marginal 20% or 40% plus universal social charge plus social insurance: The rate line above gives the resident result. The rule is tested when the income is received. The treaty can change source-country tax and relief.
Passive or substantial holding Marginal rate regardless of holding size: For an individual there is no participation-exemption threshold. A dividend carries tax at the marginal rate whether the holding is 0.001% or a controlling stake.
Fund or ETF distribution Special rule: A distribution from an Irish or equivalent offshore fund is not an ordinary dividend. An accumulating fund can also bring the eight-year deemed disposal.
New-resident treatment Taxed only on remittance (non-domiciled residents): A resident but non-domiciled individual is taxed on foreign dividends only to the extent they are remitted into Ireland. Foreign dividends left abroad remain outside Irish tax under the remittance basis.

There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.

Worth checking

Universal social charge and social insurance on dividend income mean the top marginal cost on an Irish dividend can exceed 50%. The 25% dividend withholding tax is only a payment on account.

Crypto

33% capital gains tax

A private crypto disposal carries 33% capital gains tax. A crypto-to-crypto exchange is also taxable, with no holding-period relief.

Sale for money 33% capital gains tax: For a private investor, disposing of crypto for fiat is a normal capital gains tax event. The gain (proceeds minus cost) carries tax at 33%.
Crypto-to-crypto exchange 33% capital gains tax on each swap: Ireland applies normal capital gains tax rules, so exchanging one crypto-asset for another is a disposal of the first asset. A taxable event at 33% measured in Euro at the time of the swap.
Spending crypto 33% capital gains tax: Paying for goods or services with crypto is an onerous disposal of the crypto and a capital gains tax event at 33% (gain = Euro value at spending minus cost). For this case, value-added tax is separately due in the normal way on the underlying supply, valued in Euro at the time of supply.
Holding relief and losses No separate rule: Crypto has no holding-period relief in Ireland. The general €1,270 annual capital-gains exemption is shared with the resident's other chargeable gains.
Staking and lending Marginal Income Tax (no special rule): Ireland has no crypto-specific rule for staking/lending. Under normal Income Tax principles rewards that are income are taxable at the marginal rate on receipt (with a later capital gains tax event when the received coins are sold).
Mining, validation and airdrops Marginal Income Tax (if a trade) or capital gains tax on later sale: The rate line above gives the resident result. The rule is tested when the income is received.
Private investor or business Capital gains tax 33% (investor) vs Income Tax plus social insurance (trader): A passive investor is within capital gains tax (33%). Habitual, organised dealing can be a financial trade taxed as income at the marginal rate plus social insurance/universal social charge.
New-resident treatment Remittance basis often unavailable for crypto: The rate line above gives the resident result. The rule is tested when the asset is sold or otherwise disposed of.

Worth checking

The 'cloud situs' position is a Revenue interpretation and heavily litigated internationally. Treat non-domiciled resident crypto sheltering as unsafe.

Pensions

Marginal Income Tax plus universal social charge (residence usually taxes)

A foreign occupational or private pension enters the income-tax bands plus universal social charge. Social insurance does not ordinarily apply, and treaty or remittance-basis rules can change the result.

Ireland pension Marginal 20% or 40% plus universal social charge: The rate line above gives the resident result. The rule is tested when the income is received.
Foreign state or social-security pension Income-tax bands: A foreign state or social-security pension is a taxable the foreign-income category source in Ireland at marginal Income Tax rates. Revenue confirms foreign State pensions are not liable to universal social charge. Check the treaty for source tax and Ireland's relief.
Foreign occupational or private pension Marginal Income Tax plus universal social charge (residence usually taxes): The rate line above gives the resident result. The rule is tested when the income is received. The treaty can change source-country tax and relief.
Foreign government or civil-service pension Usually source-state only: A government/civil-service pension has its own treaty article and is usually taxable only in the paying (source) state. This applies unless the recipient is an Irish national and resident, in which case it can move to Ireland.
Foreign pension lump sum No safe answer yet: No safe answer is shown for this exact case yet. Check the facts and treaty before relying on a result.
Special foreign-pension rule No special foreign-pension regime: Ireland has no special or reduced foreign-pension regime for movers (nothing analogous to a Portuguese special newcomer pension rate or a Greek/Italian flat pension option). Foreign pensions carry tax at ordinary marginal rates plus universal social charge.

Worth checking

US pensions/social security, UK pensions and lump sums each turn on the specific Ireland treaty article. The private-vs-government-vs-state distinction is decisive.

If you own a company

Marginal plus universal social charge plus social insurance

An Irish company pays 12.5% on trading profit and 25% on passive profit. A dividend to the owner then enters the personal income-tax calculation.

Company profit 12.5% trading or 25% passive company tax: The Irish-resident company pays 12.5% Corporation Tax on trading profits and 25% on passive (investment/rental) income, on worldwide profits. The foreign company managed from Ireland can itself become Irish-resident (see effective-management-pe).
Distribution from an Irish company Marginal plus universal social charge plus social insurance (25% dividend withholding tax credited): The rate line above gives the resident result. The rule is tested when the income is received.
Distribution from a foreign company Marginal plus universal social charge plus social insurance: A distribution from the owner's foreign company is foreign income taxed at the marginal rate plus universal social charge and social insurance. Treaty credit for tax taken in the source country.
Foreign entity type Special rule: The rate line above gives the resident result. The rule is tested when the relevant tax event occurs.
Ownership threshold Special rule: In an individual there is no dividend participation exemption at any threshold. A close company faces surcharges on undistributed investment and professional income, pushing extraction.
Sale of your company stake 33% capital gains tax (10% under Revised Entrepreneur Relief up to €1m lifetime): A sale of the owner's shares is a chargeable gain at 33% capital gains tax. Revised Entrepreneur Relief can reduce the rate to 10% on qualifying business disposals up to a €1,000,000 lifetime limit.
Salary or director fee Marginal plus universal social charge plus social insurance: Salary or director's fee taken from the company is employment income taxed at the marginal rate plus universal social charge and social insurance through payroll withholding. For this case, director fees are a separate treaty category for cross-border cases.
Social contributions and remuneration risk Special rule: A working owner-director typically pays social insurance Class S on salary/fees. Close-company and professional-service surcharges can bring retained income into tax before an ordinary dividend.
Running the company from Ireland Special rule: A company is Irish-tax-resident if it is incorporated in Ireland or centrally managed and controlled in Ireland. An owner who moves to Ireland and runs a foreign company from there can make that company Irish-resident (worldwide company tax at 12.5%/25%) or create an Irish permanent establishment/branch.
Controlled foreign company rules Special rule: Ireland's controlled foreign companies rules (EU anti-avoidance, accounting periods beginning on or after 1 January 2019) attribute undistributed income of a controlled non-resident company to the Irish controlling company. This applies where the income relates to functions performed in Ireland.
New-resident treatment Foreign distributions or gains taxed only on remittance: A resident non-domiciled owner is taxed on foreign-company distributions and foreign-share gains only on remittance (/ tax law). This also requires that the income/asset is genuinely foreign-situs and, for the company.

Worth checking

The dividend rate is the least of the owner's problems. Company residence (central management and control), close-company surcharges and taxable business presence risk dominate.

Review the company and your personal position together before the move.

Interest and cash

33% deposit-interest tax (final for most individuals)

Irish deposit interest normally carries final 33% tax at source. Foreign interest instead uses the marginal income-tax rate plus universal social charge and social insurance, with treaty credit where available.

Ireland bank or bond interest 33% deposit-interest tax (final for most individuals): Interest on most Irish deposit accounts is paid net of Deposit Interest Retention Tax at 33%. This rule is generally the individual's final Income Tax liability on that interest (no further Income Tax or universal social charge for most).
Foreign bank or bond interest Marginal 20% or 40% plus universal social charge plus social insurance: Foreign interest received by a resident/domiciled individual is foreign income taxed at the marginal rate plus universal social charge and social insurance. Treaty credit for tax taken in the source country.
Allowances and extra charges No general savings allowance: Ireland has no general exempt savings/interest allowance for individuals. Deposit-interest tax (33%) is collected at source on Irish deposits and is a final liability for most.
New-resident treatment Taxed only on remittance (non-domiciled residents): Foreign interest of a resident non-domiciled individual is within the remittance basis. Taxed only to the extent remitted to Ireland.

Rent

Marginal plus universal social charge plus social insurance

Rental profit (Irish or foreign) carries tax at the individual's marginal Income Tax rate plus universal social charge and social insurance. Foreign rent is the foreign-income category with treaty credit.

Property in Ireland Marginal plus universal social charge plus social insurance: Net rental profit from an Irish property (rents less allowable expenses and capital allowances) is rental income taxed at the marginal rate plus universal social charge and social insurance. Rent-a-room relief exempts up to €14,000 of gross income from letting a room in the person's own principal residence.
Property abroad Taxable under the ordinary rule: Foreign rental income of a resident/domiciled individual is foreign income taxed at the marginal rate plus universal social charge and social insurance. The source country almost always taxes immovable-property income first. Check the treaty for source tax and Ireland's relief.
Rental deductions Reduced rule: Rental profit is net of allowable expenses, capital allowances on fixtures/fittings. (for residential lettings) 100% of mortgage interest where the property is registered with the rental authority.

There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.

Worth checking

Social insurance and universal social charge on rental profit push the top marginal cost above 50%. The non-resident landlord's Irish rent suffers 20% withholding (by tenant or collection agent).

Property gains

Exempt (main-home relief)

Capital gains tax 33% on property gains, €1,270 annual exemption. Source country taxes first, Ireland includes the gain with treaty credit.

Ireland main home Exempt (main-home relief): The gain on selling your only or main residence in Ireland is exempt from capital gains tax under Principal Private Residence relief. This applies where it was your main residence for the whole period of ownership.
Ireland investment or second property 33% capital gains tax: The rate line above gives the resident result. The rule is tested when the asset is sold or otherwise disposed of.
Foreign property Taxable under the ordinary rule: A resident/domiciled individual's gain on foreign property is chargeable at 33% capital gains tax. The source country almost always taxes the gain on the immovable property first. Check the treaty for source tax and Ireland's relief.
Main-home conditions Full main-home relief exemption if conditions met: Main-home relief is full where the property was the only/main residence throughout ownership. The last 12 months always count.
Starting value after a move Historic cost (no arrival step-up): The rate line above gives the resident result. The rule is tested when the relevant tax event occurs.
New-resident treatment Foreign-property gain taxed only on remittance: A resident non-domiciled individual's gain on foreign property can fall within the remittance basis. Ireland taxes it only to the extent the proceeds or gain are remitted.

There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.

Worth checking

Foreign property gains stay in the Irish 33% net for a domiciled resident with no arrival step-up. The treaty credit is the only relief.

Royalties

Marginal plus universal social charge plus social insurance

Foreign royalties enter the foreign-income category with treaty credit where available. Passive versus active or self-employed status changes the social-insurance result.

Ireland royalties Marginal plus universal social charge plus social insurance: The rate line above gives the resident result. The rule is tested when the income is received.
Foreign royalties Taxable under the ordinary rule: Foreign royalties of a resident/domiciled individual are foreign income taxed at the marginal rate plus universal social charge and social insurance. Treaty credit for tax taken in the source country (treaty royalty articles commonly reduce or eliminate tax taken in the source country tax).
Which rights qualify Marginal rate: This scope covers copyright royalties, patent royalties and licensing income, all taxed as income. The Artists' Exemption applies only to original creative works determined by Revenue/the Arts Council to have cultural/artistic merit.
Passive or active Passive foreign income or active trading income: The rate line above gives the resident result. The rule is tested when the income is received.
Social contributions and value-added tax Special rule: Social insurance (Class S, about 4.2% rising to 4.35% from October 2026) and value-added tax can apply. This applies where royalties arise from a trade/profession above the value-added tax registration threshold.

Worth checking

Universal social charge/social insurance still apply above the exemption.

If you still work

Marginal 20% or 40% plus universal social charge plus social insurance

Employment/self-employment income carries tax at marginal Income Tax (20%/40%) plus universal social charge and social insurance, via payroll withholding for employees. A foreign employer creating an Irish workforce risks an Irish payroll/taxable business presence obligation.

Employment in Ireland Marginal 20% or 40% plus universal social charge plus social insurance: Employment income for work physically performed in Ireland carries tax at the marginal rate plus universal social charge and social insurance through payroll withholding. The single standard rate band is €44,000 for 2026 (20% below, 40% above).
Remote work for a foreign employer Marginal plus universal social charge plus social insurance: A resident working remotely in Ireland for a foreign employer is taxable in Ireland on that employment income at the marginal rate plus universal social charge and social insurance. Duties in Ireland are always taxable. Check the treaty for source tax and Ireland's relief.
Self-employment and consulting Marginal plus universal social charge plus Class S social insurance (about 4.2%, 4.35% from Oct 2026): Self-employment/consulting profit carries tax at the marginal Income Tax rate plus universal social charge and Class S social insurance (currently about 4.2%, rising to 4.35% from 1 October 2026). For this case, registration for value-added tax applies above the turnover thresholds.
Director fees Marginal plus universal social charge plus social insurance: Director fees carry tax at the marginal rate plus universal social charge and social insurance. For cross-border cases, directors' fees are a separate treaty category typically taxable in the company's state of residence.
New-resident worker rule Partial exemption on high employment income (conditions): The rate line above gives the resident result. The rule is tested when the income is received.

Worth checking

Earned income can exceed a 50% combined marginal charge after income tax, universal social charge and social insurance. A foreign employer can also acquire Irish payroll duties.

Two terms that matter in Ireland

Exit tax

Ireland's name for the investor tax on many fund returns. It can arise on a sale, redemption, payment or an eight-year deemed disposal.

Deemed disposal

A taxable event Ireland can create after eight years even when you still own the fund and receive no sale proceeds.

Your first tax year and starting values

Two dates matter: when your new country starts taxing you, and which value it uses to work out a later gain. Check both before you move.

When residence starts: Residence begins at 183 days in the calendar year, or 280 days across the current and previous year. A year with 30 days or fewer is ignored for the two-year test.
The arrival year: Split-year residence relief exists but is narrow: it applies to employment income only, treating pre-arrival (or post-departure) employment earnings as non-resident income in the year of arrival/departure. It does not extend to investment income, dividends, rental income, capital gains or directorship income.
Dual residence: Ordinary residence and domicile can extend exposure beyond the day-count test. If the former country also claims residence, the treaty tie-breaker decides the arrival-year position.
Shares, funds, crypto, an owner-company stake and property: Original purchase cost
The original purchase cost continues after the move. A later taxable gain can therefore include growth from before residence began.

Plain-language key

Withholding tax: Tax taken before the money reaches you, usually in the country where the payment comes from.
Tax credit: Tax already paid abroad can reduce the bill where you live. The reduction is usually capped at the local tax on that same income.
Original purchase cost: What you paid for the asset. A market-value reset replaces that figure with the asset's value when you move.
Income-tax bands: The income is added to your other taxable income. Higher total income can push part of it into a higher band.
Permanent establishment: A taxable business presence. Running a foreign company from your new home can create one even if the company remains registered abroad.

This gives you the starting rule, not your final bill. The country paying the money, your treaty, account, holding period, residence dates and activity can change the result.

Full income detail: United Kingdom

The full income picture

These are the usual rules for a resident unless a case says otherwise. A new-resident rule, tax wrapper or treaty may change one case without changing the others.

Securities and funds

18% or 24% after £3,000

A share or fund gain is taxed at 18% or 24% after the £3,000 yearly exemption. Holding the investment for longer does not lower the rate. A qualifying new resident can use FIG to exempt foreign gains for four years, but gives up two other personal allowances.

Listed shares 18% or 24% after £3,000: Gains on listed shares use the 18% basic-rate CGT band and the 24% higher rate. The £3,000 annual exempt amount is shared across taxable gains for the year.
Fund and ETF units 18% / 24%, or income rates for non-reporting funds: A UK reporting fund normally keeps capital-gains treatment on disposal. A non-reporting offshore fund can turn the whole sale gain into income taxed at 20%, 40% or 45%. Check the fund's UK reporting status, not just its ticker or account wrapper.
Holding period and owner stakes No general long-holding relief: Holding an investment for longer does not reduce the ordinary CGT rate. A reduced owner- business rate is a separate relief with company, stake and working conditions.
Losses Offset gains; carry forward after a valid claim: Capital losses first offset gains and can be carried forward indefinitely once claimed within the time limit. Relief against income is narrower and can apply to some qualifying unquoted shares rather than ordinary listed-share losses.
Foreign listings and US ETFs Same rates; fund status can change the category: A foreign listing does not change the 18% and 24% CGT rates. A US ETF can be a non-reporting fund, which changes the gain into income. FIG applies only if the gain counts as foreign under UK rules and the person qualifies.
Accumulating funds and annual tax Report excess reportable income annually: A reporting fund can allocate excess reportable income even when no cash is paid. That amount is taxed annually. A non-reporting fund does not use that annual mechanism, but can turn the eventual gain into income.

Worth checking

CGT and dividend rates changed recently. Confirm the tax year and the fund's UK reporting status before modelling a sale.

Dividends

UK dividend rates plus tax taken abroad

In 2026/27, dividends above the £500 allowance are taxed at 10.75%, 35.75% or 39.35%. The company's country may take tax first. A qualifying new resident can use FIG to exempt the foreign dividend for four years.

UK-company dividend 10.75% / 35.75% / 39.35% above £500: A UK-company dividend above the annual dividend allowance uses the three dividend bands. The UK does not normally withhold tax from the payment.
Foreign listed-share dividend UK dividend rates plus tax taken abroad: The UK applies its dividend rates to a foreign listed-share dividend. The company's country may take tax first. The UK gives relief only up to its own bill. FIG can exempt a qualifying foreign dividend during its four years.
Holding size No lower personal rate for a larger holding: The personal dividend rate does not fall because the shareholder owns more of the company. Owner-company participation matters for separate disposal and close-company rules.
Fund distribution Dividend rates for equity income; income rates for interest: An equity fund distribution can use dividend rates. A bond fund's interest distribution uses the 20%, 40% and 45% income bands, so the fund's classification matters.
FIG for a new resident Four tax years if the 10-year test is met: A person who was non-UK resident for the previous 10 tax years can claim FIG. It exempts qualifying foreign dividends during the first four UK-resident tax years. A claimant gives up the personal allowance and CGT annual exempt amount. UK dividends remain taxable.

There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.

Worth checking

ISA contributions stop after moving abroad, although the UK wrapper can remain UK-tax relieved. A new residence country may still tax its income and gains.

Crypto

18% or 24% after £3,000

A private sale, swap or spend is taxed at 18% or 24%, after the shared £3,000 yearly exemption. The UK treats a resident's tokens as located in the UK, so FIG does not cover the gain. Staking, mining and some airdrops follow separate income rules.

Sale for fiat 18% or 24% after £3,000: The gain on a private sale for fiat uses the CGT rates and the shared annual exempt amount. Special matching rules decide which purchase cost belongs to the tokens sold.
Crypto-to-crypto exchange Taxable disposal at 18% or 24%: Exchanging one token for another is a disposal at market value. The new holding starts with that value as its acquisition cost.
Spending and gifts Taxable disposal at market value: Spending tokens or giving them away is normally a disposal. Transfers between spouses and civil partners have a separate rule.
Holding relief and losses No crypto holding exemption: Holding crypto for longer does not reduce the rate. The general annual exempt amount and capital-loss rules apply, and unused losses can carry forward once claimed.
Staking and lending rewards 20% / 40% / 45% income, then CGT later: A staking or lending reward can be taxable income when received. Its taxed value becomes cost for the later capital disposal.
Mining and airdrops Income when earned through activity; CGT on a later sale: Mining receipts are income, with business treatment where the activity is commercial. An airdrop linked to a service or trade is also income. An airdrop received for nothing in return is not income when received, but can create a gain when later sold.
Investor or trader Capital treatment for most private holders: Most individuals remain investors. Only exceptional facts make the token activity a trade, which moves profit into income tax and National Insurance.
Wealth and departure tax No annual wealth tax or general exit tax: The UK has no annual net-wealth tax and does not normally pretend that assets were sold when you leave. Some gains made during a short period abroad can still be taxed if you return within the temporary non-residence period.
FIG for a new resident Not available for crypto treated as UK-located: The UK treats tokens owned by a UK resident as located in the UK. Their gains therefore remain outside FIG.

Worth checking

Where the UK treats the tokens as located is the key FIG rule. Reporting exchanges under DAC8 do not change the tax category, but make records more important.

Pensions

20% / 40% / 45%

A foreign occupational or private pension normally uses the 20%, 40% and 45% income-tax bands. A qualifying new resident can use FIG for four years. State and government pensions still need their own treaty check.

UK pension 20% / 40% / 45%; part of a lump sum can be tax-free: UK pension withdrawals enter the ordinary income bands. A person can normally take about 25% tax-free within the applicable lump-sum limits, while the balance is taxable income.
Foreign state pension Usually UK income; treaty can reallocate: A foreign state pension is generally taxed as UK income, but its treaty article can give the source country rights. It also stacks with the person's other taxable income.
Foreign occupational or private pension 20% / 40% / 45%: The full foreign pension payment normally enters the income-tax bands. The former 10% deduction is no longer the ordinary rule. FIG can apply only when the person and payment qualify.
Government or civil-service pension Treaty article controls: A government-service pension often remains taxable only in the paying state, subject to the treaty's nationality exception. Read that article rather than grouping it with a private pension.
Lump sum Scheme and treaty dependent: A UK pension can normally provide a tax-free portion within its statutory limit. A foreign lump sum needs the scheme type, treaty and temporary non-residence history checked before a rate is shown.
FIG for a new resident Four tax years for qualifying foreign pension income: A qualifying new arrival can claim FIG on foreign pension income during the first four UK- resident tax years after 10 years of non-residence. The claim gives up the personal allowance and CGT annual exemption, and does not exempt a UK pension.

Worth checking

Pension treaty classification and FIG eligibility need to be read together. Transfers and temporary non-residence can add separate charges.

If you own a company

UK dividend rates plus tax taken abroad

A UK company pays 19% on smaller profits and 25% above the main threshold, with a tapered rate between them. The owner then pays salary or dividend tax. A foreign company managed from the UK can also become taxable there.

Company profit 19% / marginal relief / 25%: The small-profits rate applies below £50,000 and the main rate above £250,000, with marginal relief between the thresholds. A foreign company can also become UK-resident or create a UK taxable business presence.
UK-company distribution 10.75% / 35.75% / 39.35% after company tax: A dividend comes from profit after corporation tax and then uses the owner's dividend band above the £500 allowance. That is a second tax layer, not a substitute for company tax.
Foreign-company distribution UK dividend rates plus tax taken abroad: A foreign dividend uses the UK dividend bands and can have tax taken abroad. FIG can exempt qualifying foreign income during its window. Separately, managing the company from the UK can make it UK-resident or create a taxable UK business presence.
Foreign entity classification Classification before rate: The UK can treat a foreign vehicle as opaque or transparent by comparing its legal features. That decides whether the person receives a dividend, a profit share or direct underlying income.
Owner threshold No personal dividend threshold; separate close-company rules: Owning more does not lower the personal dividend rate. A company controlled by five or fewer owners can fall under the close-company rules. Loans to those owners can create a company tax charge, and a stake of at least 5% can matter when the shares are sold.
Sale of the company stake 18% / 24%, with a reduced rate if relief qualifies: An ordinary stake sale uses the CGT rates. Business Asset Disposal Relief has its own working-role, two-year and 5% tests, plus a £1 million lifetime limit. The reduced rate itself depends on the year of sale.
Salary or director pay 20% / 40% / 45% plus National Insurance: Salary and director remuneration are employment income. Employee and employer National Insurance can sit beside income tax, with payroll duties for the company.
Contractor risk Employment treatment if the rules apply: The off-payroll and IR35 rules can reclassify pay through a personal service company as employment income. Control, substitution and the working relationship matter more than the invoice label.
Running the company from the UK UK company tax can arise: Making the main company decisions from the UK can make a foreign company UK-resident. A fixed workplace or an agent acting for the company can instead create a taxable UK business presence.
Anti-deferral rules Corporate and individual rules differ: The controlled-foreign-company rules mainly address a UK corporate parent. For an individual, the transfer-of-assets-abroad rules can instead tax income from an offshore structure before it is paid out. The owner and transaction decide which rule matters.
FIG for a new resident Foreign distributions only, subject to qualification: FIG can exempt a qualifying foreign-company distribution during the four-year window. It does not stop the UK taxing the company itself or applying the transfer-of-assets-abroad rules to the owner.

Worth checking

Model company residence, corporation tax, salary, dividends, stake disposal and anti-avoidance together. One headline rate does not describe the owner-company system.

Interest and cash

20% / 40% / 45% after available savings bands

Interest uses the 20%, 40% and 45% income bands. The savings allowance is £1,000 in the basic band, £500 in the higher band and nil in the additional band. A separate 0% starting band can help when other income is low.

UK bank interest 20% / 40% / 45% after available savings bands: UK bank interest enters the ordinary income bands after any personal savings allowance and starting-rate band. The £5,000 starting band is reduced by other income and disappears once that other income reaches £17,570.
Foreign bank interest Same UK bands plus tax taken abroad: Foreign interest uses the same UK bands. Tax taken abroad and the UK credit are checked separately. A qualifying FIG claim can exempt the foreign interest during the four-year window.
Allowances and wrappers £1,000 / £500 / £0 savings allowance: The personal savings allowance depends on the taxpayer's band. Interest does not carry a general social contribution, while an ISA or pension wrapper follows its own conditions.
FIG for a new resident Four tax years for qualifying foreign interest: Qualifying new arrivals can claim FIG for foreign interest during the first four resident tax years after 10 years of non-residence. UK interest remains outside the exemption.

Worth checking

The cash allowances are fixed amounts and can be eroded in real terms. Confirm the tax year before relying on them.

Rent

20% / 40% / 45% on net income

UK and foreign residential rent enters the 20%, 40% and 45% income bands on net profit. Mortgage interest on UK residential property normally gives a 20% reduction in the tax bill, not a full deduction from rent. Foreign property can also bring tax abroad and FIG into the answer.

UK property rent 20% / 40% / 45% on net income: UK rent enters the ordinary income bands after allowable property expenses. Residential finance costs generally produce a 20% tax reducer. A non-resident landlord can face 20% deduction at source unless approved to receive rent gross.
Foreign property rent UK income tax plus tax in the property's country: A UK resident reports foreign rental profit, with a credit for eligible source tax. FIG can exempt qualifying foreign rent during its four-year window.
Deductions and special property businesses Net income after allowed costs: Repairs, management and other revenue costs can reduce rent. Residential finance costs are restricted, and the former furnished-holiday-lettings regime ended from April 2025.

There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.

Worth checking

The non-resident-landlord scheme matters on departure as well as arrival. The abolition of furnished-holiday-lettings relief changes older comparisons.

Property gains

Private Residence Relief if the conditions are met

A residential-property gain uses the 18% and 24% CGT rates after the £3,000 yearly exemption. A main home can qualify for Private Residence Relief. Foreign property can also bring tax in the property's country and FIG into the calculation.

Main home Private Residence Relief if the conditions are met: A person's only or main home can be fully or partly exempt for qualifying occupation. Let periods, multiple homes and absences can leave part of the gain taxable.
UK investment property 18% or 24% after £3,000: A UK residential investment-property gain uses the property CGT rates and the shared annual exempt amount. A UK-resident individual normally reports and pays the tax within 60 days of completion.
Foreign property 18% or 24% plus tax in the property's country: A foreign property gain enters UK CGT, with relief for eligible source tax. A qualifying FIG claim can exempt the foreign gain during its window.
Home exemption conditions Occupation periods plus the final nine months: Private Residence Relief covers qualifying occupation and generally the final nine months. Nominations, permitted absences and business or letting use can change the exempt fraction.
Starting value after a move Original purchase cost: The UK has no general arrival step-up. The 5 April 2015 and 5 April 2019 rebasing rules belong to non-residents selling UK property, not new UK residents selling property after arrival.
FIG for a new resident Foreign property only: FIG can exempt a qualifying foreign-property gain during the four-year window. It does not cover a gain on UK land or buildings.

There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.

Worth checking

UK property disposals have short reporting deadlines, while non-resident and arrival-basis rules answer different questions.

Royalties

20% / 40% / 45%, or trading income if active

A passive royalty uses the 20%, 40% and 45% income bands. Active licensing can also bring National Insurance and VAT. A foreign royalty may have tax taken abroad and can qualify for FIG during the four-year window.

UK royalties 20% / 40% / 45%, or trading income if active: A passive UK royalty is taxable income. Repeated creation, licensing or exploitation as a trade can move the receipt into business income and add National Insurance.
Foreign royalties UK income tax plus tax taken abroad: A foreign royalty enters UK income tax and can have tax taken abroad, with treaty or credit relief. A qualifying FIG claim can exempt the foreign receipt during the four-year window.
Which rights qualify Classify the right and payment first: Copyright, patent, trademark and licensing payments can follow different source and treaty rules. The corporate Patent Box does not create a personal royalty rate.
Passive or active Investment income or trade: A passive licence can remain investment income. Regular creative or licensing work can be a trade, with deductions and loss rules tied to that classification.
Social contributions and VAT Active work can add both: A trade can add National Insurance, and taxable licensing turnover can create VAT duties. Check the current registration threshold rather than carrying an old figure forward.

Worth checking

A UK-source royalty paid to a non-resident can carry 20% withholding, subject to treaty relief. That departure-side rule is separate from a UK resident's foreign royalty.

If you still work

20% / 40% / 45% plus National Insurance

Employment and self-employment use the 20%, 40% and 45% income bands, with National Insurance alongside. Work performed from the UK can also create foreign-employer payroll and taxable-business-presence questions.

Employment in the UK 20% / 40% / 45% plus National Insurance: Salary for work in the UK enters the income bands and employee National Insurance. The employer has separate payroll and contribution duties.
Remote work for a foreign employer UK tax; employer payroll and business-presence risk: Work performed from a UK home is normally within UK employment tax. The foreign employer can acquire UK payroll duties or a taxable business presence. Overseas Workday Relief can change the qualifying foreign-workday portion for an eligible new arrival.
Self-employment and consulting 20% / 40% / 45% plus contributions: Consulting profit uses the ordinary income bands. Class 2 and Class 4 National Insurance can apply under their current thresholds and rates.
Director fees Separate treaty article: Director remuneration is employment income domestically and has its own treaty article. The company country can therefore retain taxing rights even when the director lives in the UK.
Overseas Workday Relief Four years, capped at the lower of £300,000 or 30%: A qualifying new arrival can claim relief for eligible foreign workdays during the FIG window. The yearly cap is the lower of £300,000 or 30% of qualifying employment income. Employment and travel records must support the split.

Worth checking

Remote work can place income tax, payroll, a taxable business presence and social security in different countries. Test each one rather than treating a work permit as the answer.

Three terms that matter in the UK

CGT

Capital Gains Tax, charged when you sell or otherwise dispose of an asset for more than its tax cost. The same £3,000 yearly exemption is shared across your taxable gains.

FIG

The foreign income and gains regime. A qualifying new resident can claim it for the first four UK tax years after 10 tax years of non-residence. The claim can exempt qualifying foreign income and gains, but costs the personal allowance and CGT yearly exemption.

UK-located crypto

The UK treats tokens owned by a UK resident as located in the UK for this rule. That keeps their gains outside FIG, even if the exchange or project is abroad.

Your first tax year and starting values

Two dates matter: when your new country starts taxing you, and which value it uses to work out a later gain. Check both before you move.

When residence starts: The UK tax year runs from 6 April to 5 April. The Statutory Residence Test looks at days, work, homes and ties to the UK. Immigration status does not decide tax residence.
The arrival year: Split-year treatment can apply through the rule-based cases for people arriving or leaving. It is not a free election, and the conditions must fit the facts for that tax year.
Dual residence: A treaty tie-breaker can settle residence when both countries claim the same period. A return within five years can also bring certain gains and income from a temporary non-resident period back into UK tax.
Listed shares and funds: Original purchase cost
The UK does not reset a share or fund to market value on arrival. The FIG exemption may remove a qualifying foreign gain from tax during its four years, but it does not change what you originally paid.
Crypto: Original pooled cost; treated as UK-located
Crypto keeps its original pooled cost. The UK treats a resident's tokens as located in the UK. A holding bought before the move therefore does not become a foreign FIG gain.
Owner-company stake: Original purchase cost
An owner-company stake keeps its original purchase cost. FIG can exempt a qualifying foreign sale during its four years. Business Asset Disposal Relief may change the rate, but not the starting value.
Property: Original purchase cost on arrival
Moving into the UK does not reset property cost. The separate rebasing dates for non-residents disposing of UK property apply in the opposite direction and do not create a general arrival step-up.

Plain-language key

Withholding tax: Tax taken before the money reaches you, usually in the country where the payment comes from.
Tax credit: Tax already paid abroad can reduce the bill where you live. The reduction is usually capped at the local tax on that same income.
Original purchase cost: What you paid for the asset. A market-value reset replaces that figure with the asset's value when you move.
Income-tax bands: The income is added to your other taxable income. Higher total income can push part of it into a higher band.
Permanent establishment: A taxable business presence. Running a foreign company from your new home can create one even if the company remains registered abroad.

This gives you the starting rule, not your final bill. The country paying the money, your treaty, account, holding period, residence dates and activity can change the result.

At a glance.

Price it in your money

Tell me where you live now and what you spend a month, and every cost here becomes your number: the same life, priced country by country, in your own currency.

Where you live now

You spend, per month

Shown in

A guide, not a quote. I move your monthly spend by each country’s official price level (Eurostat and the World Bank, whole-economy, EU-27 = 100). No exchange rates, so it stays in your own currency. But averages hide rent and the city you pick, and changing country is rarely a straight swap. Read these as the right ballpark, then price the real thing.

Measure	Ireland	United Kingdom
Cost of living	136	123
A €2,500-a-month life	€3,410/mo	€3,080/mo
The ×30 number it implies	€1,228,000	€1,109,000
Housing to buy	—	€5,203/m²
Housing to rent	€31.7/m² · Dublin	€23.8/m² · London (outer)
Housing vs the EU	+87%	—
Entry rules
The route in	Stamp 0	No passive-income route
Golden visa	Closed	Closed
Years to a passport	5 yrs	6 yrs
The patterns each carries
Lower tax if you hold	no	no
Yearly tax on holdings	no	no
Taxes unsold gains	yes	no
Exit tax	no	no
Deals for new residents	no	no
No wealth tax	yes	yes
Private crypto gains can be exempt	no	no
Resident dividend tax at 10% or less	no	no
Foreign pension rule or regime	no	no

A “yes” is not a point scored: “no wealth tax” and “exit tax on leaving” pull opposite ways. Read the column against your own plan, not as a score.

Price the same life in each: Ireland · United Kingdom

The tax rules, in full.

Ireland

Your fund is taxed even if you never sell.

Wealth tax

None.

Worth watching

The rate was just cut (from 41% to 38%) and a retail-investment reform is on the table: watch Budget 2027 in October 2026.

The full Ireland page

United Kingdom

£20,000 a year sheltered from UK tax: the ISA.

The ISA

£20,000 a year into an ISA, and gains and withdrawals inside are free of UK tax. The SIPP pension sits behind it for the long game. It's a UK-tax deal, though: move abroad and you generally can't add new money, the UK relief on what's inside stays, and your new country can tax the ISA's income and gains under its own rules.

After Brexit

Freedom of movement no longer applies: a continental move is now a visa question, in both directions.

Wealth tax

None. Wealth isn't taxed annually in the UK.

Worth watching

A cap on the cash side of the ISA arrives in April 2027; the overall £20,000 (and the shares side) stands.

The full United Kingdom page

None of this is tax or investment advice: it's education, kept deliberately at the level that survives fact-checking. Rules shift with every budget round; the specifics of your situation belong with a licensed adviser in your country. I'm happily not one.

Ireland verified 8 July 2026 · United Kingdom verified 20 July 2026. What's changed on the map

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