Ireland.

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.

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.

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.

All 34 crypto rules, side by side →

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.

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.

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

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.

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.

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.

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.