How much you pay in Ireland depends on how you earn, so here are all three pictures: an employment contract, self-employment and running your own company. Real headline rates, verified July 2026.
As an employee
Income tax: 20% / 40%, plus USC up to 8% and PRSI ~4.2% (top combined ~52%). Social contributions: PRSI ~4.2%.
The 40% band arrives early (~€44k), which is what most newcomers feel first. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a freelancer or sole trader
Income tax: Same brackets, plus a 3% USC surcharge on self-employed income over €100k. Social contributions: PRSI 4.2% (minimum ~€500/yr).
Top all-in on high self-employed income reaches ~55%. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a company owner
CIT 12.5% trading (15% for large multinational groups). Dividends taxed at full marginal rates (up to ~51% all-in).
Great for retaining profits in the company, expensive to pay yourself dividends. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
Two rules that apply everywhere
Tax residence usually follows your life, not your paperwork: spend 183+ days in Ireland (or keep your centre of vital interests there) and you generally owe taxes there regardless of visa or company setup.
Special regimes and treaty rules can change these numbers dramatically in both directions. This page is educational information, not tax advice: before you commit to a structure, have a licensed Ireland tax advisor confirm the current rules for your specific case.