What is the income tax rate in Ireland for expats?

Ireland uses a progressive tax system with rates from 20% to 40%. On a €60,000 salary (single filer), the effective rate is 28.8% with a net take-home of €42,750. Tax year: 2026.

How much tax will I pay on €100,000 in Ireland?

A single filer earning €100,000 in Ireland pays approximately €30,850 in income tax plus €4,000 in social contributions, for a total effective rate of 34.9%. Net take-home: €65,150.

Are there special tax regimes for expats in Ireland?

SARP (Special Assignee Relief Programme) — 30% income exemption for assignees.

What child tax benefits are available in Ireland?

Ireland offers a child allowance of €1,680 per child per year, which reduces your taxable income.

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Ireland — Income Tax 2026

Progressive brackets, social contributions, deductions, and expat-specific regimes. Source: Revenue.ie

Effective Rate

28.8%

Net Take-Home

€42,750

Marginal Rate

40%

Rank (of 19)

#10

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
€0 – €42,000	20.0%	€8,400
€42,000 – +	40.0%	€6,450
Total Income Tax		€14,850
+ Social Contributions	4.0%	€2,400

Deductions Applied

Standard deduction: €1,875

Special Tax Regimes for Expats

SARP (Special Assignee Relief Programme) — 30% income exemption for assignees

Country-Specific Notes

PRSI (social insurance): 4% employee contribution.
USC (Universal Social Charge): 0.5% up to €12,012, 2% to €25,760, 4% to €70,044, 8% above.
Married one-earner couple: standard rate band increases to €51,000.
Married two-earner: band can increase up to €84,000 combined.

How Ireland compares

Effective tax rate at €60,000 gross, all 19 countries. Ireland highlighted.

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Source: Revenue.ie · Last updated: 2026-01 · Tax year: 2026. Estimates only — consult a tax professional for your specific situation.