Moving to Ireland tax guide

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Moving to Ireland

The tax guide

This tax guide aims to introduce individuals contemplating moving to Ireland to the Irish tax system.

Along with providing a summary of the Irish income tax, social security, capital gains tax and capital acquisitions tax rules that individuals moving to Ireland should be aware of, our guide also provides information on the significant tax savings that can be achieved for individuals moving to Ireland.

Some of these savings are as follows:

  • Individuals who are not “domiciled” in Ireland qualify for the remittance basis of taxation in Ireland. 
  • The charge to tax can be limited to Irish source income and gains, as income and gains from outside Ireland can accrue entirely free of Irish tax if not remitted to Ireland. 
  • The remittance basis of taxation claim is simply made by ticking a box on filing the annual tax return. 
  • Income and gains from the period before an individual moves to Ireland can be brought in to Ireland entirely tax free. This can help fund any expenditure tax efficiently while based in Ireland. 
  • It is very straight forward for an individual to avoid any potential exposure to Irish Gift and Inheritance tax known as “Capital Acquisitions Tax”. 
  • There is no wealth tax in Ireland. 
  • Relief on compensation of employees arriving in Ireland between 2012 and 2020 is available

For more information on the savings outlined above download a copy of the Moving to Ireland tax guide.

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