DoubleTaxationTaxes on salary: Ireland preliminary data
How much income tax and social contributions are paid on a salary in Ireland, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €12,533 |
| Employee contributions | €2,460 |
| Take-home pay | €45,008 |
| Employer contributions and payroll taxes | €6,705 |
| Employer's labour cost | €66,706 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Sole proprietor | €2,867 10.6 % | €12,167 22.5 % | €39,499 36.6 % |
| Company | €15,424 57.1 % | €30,848 57.1 % | €61,696 57.1 % |
Special tax regimes
Special Assignee Relief Programme (SARP)
For employees
Who: Employees assigned to Ireland by their employer (worked abroad for it at least 6 months), base salary at least EUR 125,000, not resident in the previous 5 years, arriving 2012-2030.
30% of employment income above EUR 125,000 (arrivals from 2026; EUR 100,000 for 2023-2025 arrivals), up to EUR 1 million, disregarded for income tax for up to 5 years; USC still due on full pay.
Legal basis: Taxes Consolidation Act 1997 s. 825C
Remittance basis of assessment (non-domiciled individuals)
Other
Who: Irish-resident individuals who satisfy Revenue that they are not domiciled in Ireland.
Income from foreign securities and possessions (e.g. foreign investment income) is taxed only to the extent it is remitted to Ireland, instead of as it arises; employment income for duties performed in Ireland is always taxable in full.
Legal basis: Taxes Consolidation Act 1997 s. 71(2)-(3); Revenue Tax and Duty Manual Part 05-01-21A
Tax residence
The tax residence check does not cover Ireland yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate, 2026-01-02) ↗
Sources
- Revenue — Tax rates, bands and reliefs 2022-2026
- Revenue — Standard rates and thresholds of USC
- Revenue — SARP: conditions and how relief is calculated
- OECD Tax Database — Social security contributions (employee, employer, self-employed), 2025
- OECD Tax Database — Corporate income tax and combined dividend tax rates, 2026
- Revenue — Tax and Duty Manual Part 05-01-21A: The remittance basis of assessment
- Revenue — What is domicile and the domicile levy?
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.