Ireland
EU member with a remittance-basis non-dom regime — and a 33% capital gains rate that few HNWIs forget twice.
The position in figures.
Headline treatment for an individual tax resident. Source, asset and treaty rules can change the payable result.
Where the jurisdiction fits.
Best for
- Non-domiciled new arrivals with significant foreign-source unremitted income
- Tech operators benefiting from EU and US treaty access via Ireland
- EU citizens prioritising English-speaking environment with EU rights
Consider carefully
- Anyone with substantial Irish-source income (high effective wedge)
- Heirs to Irish-domiciled estates (33% CAT bites hard)
- Crypto-active traders — 33% CGT applies
Programmes that matter.
Non-Dom Remittance Basis
Non-domiciled Irish residents only pay Irish tax on Irish-source income and on foreign income/gains remitted to Ireland. No upfront fee and no time limit (unlike the UK FIG 4-year cap).
Stamp 0 (Independent Means)
Permission for non-EEA nationals with €50k+ annual income (for couples; €100k singles per recent practice) and means to support themselves without Irish employment. Renewable; not a path to citizenship without further status.
Pitfalls to resolve early.
- 01
CAT (capital acquisitions tax) of 33% above €335k lifetime threshold per beneficiary catches many family-wealth transfers.
- 02
The remittance basis is a real advantage but requires careful banking architecture — mixed funds rules apply.
- 03
Domicile is sticky and not the same as residence — you can be Irish resident for 20 years while remaining non-domiciled.
- 04
Irish Investor Immigration Programme closed in February 2023 to new applicants.
Direct answers.
How does Irish non-dom work?
Non-domiciled Irish residents pay tax on Irish-source income and on foreign income/gains only when remitted to Ireland — no time limit, no upfront fee.
Is there a path to Irish citizenship for investors?
The Investor Immigration Programme closed in 2023. Remaining route is naturalisation after 5 years of reckonable residence.
How is Irish capital gains tax?
33% standard rate — high by international standards. Annual personal exemption is €1,270.
Does Ireland tax foreign trusts?
Complex. Settlor-interested trusts and offshore structures are heavily anti-avoidance regulated; specialist advice essential.
Continue the comparison.
Put Ireland against your current position.
See a first-order comparison, then bring the open questions to your advisor.