Ireland

{"ftc_utility":"high","fbar_trigger_notes":"US citizens resident in Ireland are required to hold Irish bank accounts for payroll and daily expenses. Irish bank accounts count toward the USD 10,000 aggregate FBAR threshold. Most US expats in Ireland will exceed this threshold and must file FinCEN 114 annually. FATCA reporting obligations also apply, and Irish financial institutions report US person account data to Revenue under the Irish-US IGA.","ftc_utility_reason":"Ireland taxes earned income at up to 40% income tax plus 8% USC plus 4% PRSI, creating an effective marginal rate of up to 52% on employment income. This substantially exceeds the US top rate, generating significant excess foreign tax credits. Most US expats in Ireland will find the FTC more beneficial than FEIE for employment income, as Irish taxes fully offset US liability with credits to spare. FEIE may still benefit those with lower Irish tax burdens or specific income structures.","presence_day_count_notes":"Ireland does not impose strict visa-related day-count caps for US citizens. The 183-day rule for Irish tax residency (or 280 days over two years) runs independently of FEIE qualification. US citizens can qualify for FEIE via the 330-day physical presence test provided they spend fewer than 35 days in the US in a 12-month period, or via bona fide residence once established as Irish tax residents. Ireland generally grants visa-free entry to US citizens for stays up to 90 days under the Common Travel Area arrangement, but US citizens intending long-term residence must register with the Irish Naturalisation and Immigration Service.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":38000,"local_tax_rate_on_earned_income":0.52,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Irish pension income is fully subject to income tax at marginal rates (20% or 40%) plus USC. Foreign pension income received by Irish residents is taxable in Ireland, subject to treaty relief where applicable. PRSI does not apply to pension income for individuals aged 66 and over. The 25% tax-free lump sum on retirement from Irish pension schemes is a one-time exemption applicable to Irish schemes.","tax_rate":0.4,"locally_taxed":true},"social_security":{"notes":"Under the US-Ireland tax treaty, US Social Security benefits paid to Irish residents are taxable only in the United States. Ireland does not levy income tax on US Social Security income received by Irish residents. The treaty Article 17 (Pensions) and related provisions govern this treatment. This is a consistent Revenue position for treaty residents.","locally_taxed":false,"treaty_protection":true},"roth_distributions":{"notes":"Ireland does not recognize the tax-exempt status of Roth IRAs. Distributions from a Roth IRA may be treated as pension income subject to Irish income tax at marginal rates. The treaty does not specifically exempt Roth distributions, and Revenue has not published definitive guidance treating them as exempt. In practice, the underlying contributions were after-tax in the US but Ireland may tax the gains element. Practitioners generally advise caution and treaty claim analysis on a case-by-case basis.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"The US-Ireland Double Taxation Convention (1997, as amended) treats 401(k) and IRA distributions as pension income, generally taxable only in the country of residence. Irish residents receiving 401(k) or IRA distributions will pay Irish income tax at their marginal rate (20% or 40%) plus USC. The treaty prevents double taxation but does not exempt the income in Ireland. USC rates of up to 8% also apply. Revenue guidance confirms US pension plans can qualify as pension schemes for treaty purposes.","tax_rate":0.4,"locally_taxed":true,"treaty_protection":true}}

{"rate":0.33,"notes":"Ireland levies CGT at a flat 33% on net gains for individuals. An annual exemption of EUR 1,270 applies per individual.","details":{"tax_type":"Capital Gains Tax","country_name":"Ireland","country_iso_code":"IRL","source_references":["PwC Worldwide Tax Summaries - Ireland","Revenue.ie"],"last_verified_date":"2026-06-03","general_description":"CGT in Ireland is charged at 33% on chargeable gains arising on disposal of assets. The first EUR 1,270 of net gains per year is exempt. Certain disposals such as transfers between spouses and the principal private residence are exempt. Gains on certain entrepreneur reliefs qualify for a reduced 10% rate up to a lifetime limit of EUR 1 million.","corporate_capital_gains":{"rate":0.33,"tax_treatment":"Gains on development land taxed at 33%. Standard corporate capital gains also taxed at 33%, though gains on certain asset disposals within the participation exemption may be relieved. The standard corporate tax rate of 12.5% does not apply to capital gains."},"individual_capital_gains":{"rate":0.33,"tax_treatment":"Flat 33% rate on net chargeable gains after deducting the annual personal exemption of EUR 1,270. Entrepreneur relief reduces the rate to 10% on qualifying business asset disposals up to a lifetime limit of EUR 1 million. Principal private residence is fully exempt."}}}

{"notes":"Dividends received by Irish resident individuals are subject to income tax at their marginal rate (20% or 40%), plus USC (up to 8%) and PRSI (4%). Dividend Withholding Tax (DWT) of 25% is withheld at source by Irish companies but is credited against the individual's final liability. Non-resident recipients from treaty countries may reduce or eliminate the 25% DWT.","rates":[{"rate":0.25,"type":"withholding","notes":"DWT withheld at source by Irish-resident paying companies; creditable against income tax for Irish residents"},{"rate":0.2,"type":"progressive","notes":"Standard rate for income tax on dividends for lower-rate taxpayers"},{"rate":0.4,"type":"progressive","notes":"Higher rate for income tax on dividends for higher-rate taxpayers; USC and PRSI also apply on top"}]}