[{"data":1,"prerenderedAt":1739},["ShallowReactive",2],{"compare-pair-united-states-vs-ireland":3,"compare-united-states-ireland":106},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":39,"countryASlug":40,"countryB":41,"countryBSlug":42,"description":22,"excerpt":43,"extension":44,"extraRows":45,"faqs":54,"flagA":64,"flagB":65,"heroImage":66,"lastUpdated":67,"meta":68,"metaDescription":69,"metaTitle":70,"navigation":71,"path":72,"relatedCompares":73,"seo":80,"stem":81,"verdict":82,"winners":86,"__hash__":105},"compare\u002Fcompare\u002Funited-states-vs-ireland.md","United States vs Ireland taxes",[9,10,11],"High-salary employees comparing take-home pay","Investors facing 33% Irish CGT","People who will remain U.S. persons",[13,14,15],"Trading companies with Irish people, premises and management","Multinationals using Ireland's treaty and EU base","Founders who will actually live the Irish substance story",{"type":17,"value":18,"toc":35},"minimark",[19,23,26,29,32],[20,21,22],"p",{},"Ireland's brand is a 12.5% company. Ireland's household bill is income tax, USC and PRSI. Those are different products, and mixing them up is how U.S. founders overrate a Dublin move.",[20,24,25],{},"Personal tax uses two income-tax rates: 20% up to the standard-rate cut-off and 40% above it. For 2026 the common single-person standard-rate band is about EUR 44,000. USC is charged on gross income in bands from 0.5% to 8%, with an 11% band for certain self-assessed income over EUR 100,000. Employee PRSI is generally 4.2% for most of 2026 and 4.35% from 1 October 2026. That stack is why a 40% Irish higher rate is not comparable to 37% U.S. federal ordinary tax on a like-for-like basis. Add a U.S. state and the personal race becomes factual; it does not become an Irish win by default.",[20,27,28],{},"Capital gains tax and Capital Acquisitions Tax both sit at 33% in the common cases. U.S. long-term federal gains of 0% to 20% are usually gentler, though short-term U.S. gains are ordinary income and the federal estate tax can reach 40%. Ireland has no general net wealth tax. Standard VAT is 23%.",[20,30,31],{},"The company side is Ireland's real offer, and it is conditional. Trading profits of an Irish-resident company are generally taxed at 12.5%. Many passive items are 25%. Groups at the EUR 750 million Pillar Two threshold can face a 15% minimum. Transfer pricing, interest limitation and substance tests sit around that headline. If management, contracts and people remain in the United States, the 12.5% rate is not the planning answer, and U.S. CFC, GILTI-style and state-nexus rules can still attach to the profits.",[20,33,34],{},"A U.S. citizen who relocates to Ireland becomes an Irish resident taxed on worldwide income without leaving the U.S. worldwide system. Foreign tax credits and the U.S.–Ireland treaty can reduce double tax. They do not delete Form 1040, FBAR-style reporting or the need to prove that the Irish company is actually trading in Ireland. Use Ireland when the business will be Irish. Use the United States when the personal investment stack and U.S. market are the point.",{"title":36,"searchDepth":37,"depth":37,"links":38},"",2,[],"United States","united-states","Ireland","ireland",null,"md",[46,50],{"label":47,"valueA":48,"valueB":49},"Personal extras","State income tax and payroll tax vary","USC 0.5% to 8% (11% in some cases) plus PRSI",{"label":51,"valueA":52,"valueB":53},"Company rate condition","21% federal C corp plus possible state tax","12.5% on trading profits; 25% on most passive income",[55,58,61],{"question":56,"answer":57},"Is Ireland lower tax than the United States?","For trading companies with substance, Ireland's 12.5% rate can be lower than 21% U.S. federal corporate tax. For personal salary, CGT and VAT, the United States is usually lighter on federal headlines.",{"question":59,"answer":60},"Do U.S. citizens escape U.S. tax by moving to Ireland?","No. U.S. citizens remain taxable on worldwide income. Irish PAYE, USC and PRSI can apply as well, with credits and the treaty used to limit double tax.",{"question":62,"answer":63},"Does every Irish company get 12.5%?","No. The 12.5% rate is for trading profits. Many passive items are 25%, and the rate is not a substitute for Irish substance, transfer pricing or CFC analysis.","🇺🇸","🇮🇪","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"US vs Ireland tax comparison for 2026. Compare federal income tax, USC and PRSI, 12.5% trading corporation tax, 33% CGT, VAT and U.S. citizenship tax.","United States vs Ireland taxes (2026): USC, PRSI and 12.5% trading tax",true,"\u002Fcompare\u002Funited-states-vs-ireland",[74,77],{"title":75,"path":76},"United States vs United Kingdom","\u002Fcompare\u002Funited-states-vs-united-kingdom",{"title":78,"path":79},"Ireland vs Portugal","\u002Fcompare\u002Fireland-vs-portugal",{"title":7,"description":22},"compare\u002Funited-states-vs-ireland",[83,84,85],"Ireland is not a low personal-tax country. Income tax is 20% and 40%, USC runs from 0.5% to 8% (and 11% on some self-assessed income over EUR 100,000), and employee PRSI is 4.2% for most of 2026 and 4.35% from 1 October 2026. The U.S. federal ordinary top rate is 37% before state tax, so high earners often prefer the United States on salary.","The 12.5% Irish corporation-tax rate applies to trading profits of a company with real Irish activity. Passive and many non-trading items are 25%, and large in-scope groups face a 15% Pillar Two minimum. A brass-plate Irish company does not deliver 12.5% for a U.S. founder who still lives, manages and banks in the United States.","Choose Ireland for an EU trading company, treaty network and genuine Dublin substance. Choose the United States for personal investment rates and U.S. market access. U.S. citizenship-based worldwide tax continues after Irish residence.",[87,91,95,98,102],{"taxType":88,"winner":89,"note":90},"Personal income tax","A","The U.S. federal top ordinary rate is 37% before state tax; Ireland's 20% \u002F 40% income tax plus USC and PRSI is usually heavier for high earners.",{"taxType":92,"winner":93,"note":94},"Corporate tax","B","Ireland's 12.5% trading rate (25% passive) is below the 21% U.S. federal C-corporation rate, but only with real trading profits and substance.",{"taxType":96,"winner":89,"note":97},"Capital gains tax","U.S. long-term federal rates are 0% to 20%; Ireland's standard CGT rate is 33%.",{"taxType":99,"winner":100,"note":101},"Inheritance \u002F CAT","tie","Ireland's Capital Acquisitions Tax is 33% after class thresholds; the U.S. federal estate tax can reach 40% after a large exemption.",{"taxType":103,"winner":89,"note":104},"VAT \u002F sales tax","The U.S. has no federal VAT; Ireland's standard VAT is 23%.","kc2FUJOPCftpt20RDcPArFnx9PVkT4gAVNy9u8Zh1Mc",{"a":107,"b":1164},{"index":108,"details":319},{"id":109,"title":110,"bestFor":111,"body":117,"country":39,"countryFacts":224,"countrySlug":40,"description":121,"excerpt":43,"extension":44,"faqs":230,"flag":64,"heroImage":43,"howItWorks":240,"lastUpdated":244,"meta":245,"metaDescription":246,"metaTitle":247,"navigation":71,"otherTaxes":248,"pageType":276,"path":277,"relatedFormations":278,"relatedGuides":279,"seo":280,"stem":281,"summaryCards":282,"taxBracketSections":301,"taxBrackets":302,"taxRates":303,"taxSlug":43,"taxType":43,"visas":312,"watchOut":313,"__hash__":318},"taxes\u002Fcountry\u002Funited-states\u002Findex.md","Taxes in the United States",[112,113,114,115,116],"Employees","Founders","Investors","Expats","Large businesses",{"type":17,"value":118,"toc":221},[119,122,125,130,218],[20,120,121],{},"The United States is a layered tax system, not a flat one. At the federal level, it taxes income, payroll, business profits, capital gains, estates and gifts; then states and cities can stack their own taxes on top.",[20,123,124],{},"That is why the useful question is rarely just \"what is the U.S. tax rate?\" It is usually \"which layer applies to this person, this business and this state?\"",[126,127,129],"h2",{"id":128},"federal-vs-state","Federal vs state",[131,132,133,149],"table",{},[134,135,136],"thead",{},[137,138,139,143,146],"tr",{},[140,141,142],"th",{},"Tax",[140,144,145],{},"Federal rule",[140,147,148],{},"State\u002Flocal reality",[150,151,152,164,174,185,196,207],"tbody",{},[137,153,154,158,161],{},[155,156,157],"td",{},"Income tax",[155,159,160],{},"Progressive rates apply to individuals",[155,162,163],{},"State income tax rules vary widely",[137,165,166,168,171],{},[155,167,92],{},[155,169,170],{},"21% federal C-corp rate",[155,172,173],{},"Additional state corporate or franchise taxes often apply",[137,175,176,179,182],{},[155,177,178],{},"Capital gains and dividends",[155,180,181],{},"Preferential federal treatment for many long-term gains and qualified dividends",[155,183,184],{},"Many states tax them as ordinary income",[137,186,187,190,193],{},[155,188,189],{},"Wealth tax",[155,191,192],{},"No federal net wealth tax",[155,194,195],{},"Local property tax still matters",[137,197,198,201,204],{},[155,199,200],{},"Estate \u002F inheritance",[155,202,203],{},"Federal estate-and-gift tax system",[155,205,206],{},"Some states add estate or inheritance taxes",[137,208,209,212,215],{},[155,210,211],{},"Sales tax",[155,213,214],{},"No federal VAT",[155,216,217],{},"State and local sales taxes are common",[20,219,220],{},"If you are planning around the U.S., start with the federal rule, then check the state where you live, work, own property or run the business.",{"title":36,"searchDepth":37,"depth":37,"links":222},[223],{"id":128,"depth":37,"text":129},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},"North America","USD","60+","No","Compliant",[231,234,237],{"question":232,"answer":233},"Is the U.S. a high-tax country?","It is not low-tax overall because federal, state and payroll taxes stack. The result depends heavily on where you live and how your income is earned.",{"question":235,"answer":236},"Does the U.S. have a wealth tax or inheritance tax?","No federal wealth tax and no federal inheritance tax. The federal system uses estate and gift taxes instead, and some states add their own transfer taxes.",{"question":238,"answer":239},"Do state taxes matter?","Yes, often a lot. Residence, source rules and local taxes can change the answer completely.",[241,242,243],"The U.S. is not a single-rate tax country. Federal taxes apply nationwide, but states and localities can add their own income, corporate, sales, property and transfer taxes.","U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed on U.S.-source income and income effectively connected with a U.S. trade or business.","There is no federal net wealth tax and no federal inheritance tax. Instead, the U.S. uses a federal estate-and-gift tax system, and some states add their own estate or inheritance taxes.","May 2026",{},"United States tax overview for residents, expats, founders and investors. Compare federal income tax, corporate tax, capital gains tax, estate tax, wealth tax and state-level variation.","Taxes in the United States: income, corporate, capital gains and estate tax (2026)",[249,252,255,259,262,265,269,272],{"title":157,"slug":250,"icon":251},"income-tax","💼",{"title":189,"slug":253,"icon":254},"wealth-tax","💰",{"title":256,"slug":257,"icon":258},"Inheritance tax","inheritance-tax","🏛️",{"title":96,"slug":260,"icon":261},"capital-gains-tax","📈",{"title":92,"slug":263,"icon":264},"corporate-tax","🏢",{"title":266,"slug":267,"icon":268},"Dividend tax","dividend-tax","💸",{"title":103,"slug":270,"icon":271},"vat-sales-tax","🧾",{"title":273,"slug":274,"icon":275},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-states",[],[],{"title":110,"description":121},"country\u002Funited-states\u002Findex",[283,286,289,292,296,298],{"label":157,"value":284,"note":285},"10% - 37%","Federal ordinary rates",{"label":92,"value":287,"note":288},"21%","C corps, plus CAMT for large groups",{"label":96,"value":290,"note":291},"0% - 20%","Plus 3.8% NIIT",{"label":293,"value":294,"note":295},"Estate tax","Up to 40%","Federal transfer tax",{"label":189,"value":297,"note":192},"0%",{"label":211,"value":299,"note":300},"Varies","State and local only",[],[],[304,306,307,308,309,310],{"label":157,"value":284,"badge":305},"Federal",{"label":92,"value":287},{"label":96,"value":290},{"label":293,"value":294},{"label":189,"value":297},{"label":211,"value":311},"Varies by state",[],[314,315,316,317],"Federal and state rules can point in different directions. A good federal answer is not always a good state answer.","State and local taxes can change the outcome materially, especially for people who move, own property or run businesses across multiple states.","U.S. citizens and resident aliens are usually taxed on worldwide income even if they live abroad.","Entity choice matters: LLCs, partnerships, S corporations and C corporations are taxed very differently.","JKNDA_OcB0pjtZe29c2-wwnrEY8nqLOKxJRTxaGjbpw",{"income-tax":320,"corporate-tax":467,"capital-gains-tax":607,"dividend-tax":760,"wealth-tax":891,"inheritance-tax":1026},{"id":321,"title":322,"bestFor":323,"body":327,"country":39,"countryFacts":340,"countrySlug":40,"description":331,"excerpt":43,"extension":44,"faqs":341,"flag":64,"heroImage":351,"howItWorks":352,"lastUpdated":244,"meta":359,"metaDescription":360,"metaTitle":361,"navigation":71,"otherTaxes":362,"pageType":370,"path":371,"relatedFormations":372,"relatedGuides":373,"seo":374,"stem":375,"summaryCards":376,"taxBracketSections":390,"taxBrackets":449,"taxRates":450,"taxSlug":250,"taxType":157,"visas":460,"watchOut":461,"__hash__":466},"taxes\u002Fcountry\u002Funited-states\u002Fincome-tax.md","Income tax in the United States",[112,115,324,325,326],"Contractors","High earners","Remote workers",{"type":17,"value":328,"toc":338},[329,332,335],[20,330,331],{},"U.S. income tax starts with the federal progressive schedule, but the real bill is often bigger once payroll tax, state tax and local tax are in the picture.",[20,333,334],{},"The first question is residence. U.S. citizens and resident aliens are generally taxed on worldwide income; nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",[20,336,337],{},"If you earn W-2 wages, the payroll layer is usually as important as the bracket rate. If you are self-employed, the equivalent self-employment tax can be just as important as income tax itself.",{"title":36,"searchDepth":37,"depth":37,"links":339},[],{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[342,345,348],{"question":343,"answer":344},"What is the U.S. income tax rate?","The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.",{"question":346,"answer":347},"Do expats pay U.S. income tax?","U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",{"question":349,"answer":350},"What payroll taxes apply?","Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.","\u002Fimages\u002Fdelaware.webp",[353,354,355,357,358],"U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.","For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.",{"The bracket table below shows all 2026 federal filing statuses":356},"single \u002F married filing separately, married filing jointly \u002F surviving spouse, and head of household.","Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.","State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.",{},"United States income tax guide for 2026. See the 10% to 37% federal brackets, standard deduction, FICA payroll taxes, nonresident rules and state tax notes.","U.S. income tax: rates, brackets, payroll tax and expat rules (2026)",[363,364,365,366,367,368,369],{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"tax","\u002Fcountry\u002Funited-states\u002Fincome-tax",[],[],{"title":322,"description":331},"country\u002Funited-states\u002Fincome-tax",[377,378,382,386],{"label":88,"value":284,"note":285},{"label":379,"value":380,"note":381},"Standard deduction","$16,100 \u002F $32,200","Single \u002F joint in 2026",{"label":383,"value":384,"note":385},"Social Security","6.2%","Each side, up to cap",{"label":387,"value":388,"note":389},"Medicare","1.45%","Each side, no cap",[391,415,432],{"title":392,"rows":393},"Single and married filing separately",[394,397,400,403,406,409,412],{"band":395,"rate":396},"Up to $12,400","10%",{"band":398,"rate":399},"$12,401 - $50,400","12%",{"band":401,"rate":402},"$50,401 - $105,700","22%",{"band":404,"rate":405},"$105,701 - $201,775","24%",{"band":407,"rate":408},"$201,776 - $256,225","32%",{"band":410,"rate":411},"$256,226 - $384,350","35%",{"band":413,"rate":414},"Over $384,350","37%",{"title":416,"rows":417},"Married filing jointly and surviving spouse",[418,420,422,424,426,428,430],{"band":419,"rate":396},"Up to $24,800",{"band":421,"rate":399},"$24,801 - $100,800",{"band":423,"rate":402},"$100,801 - $211,400",{"band":425,"rate":405},"$211,401 - $403,550",{"band":427,"rate":408},"$403,551 - $512,450",{"band":429,"rate":411},"$512,451 - $768,700",{"band":431,"rate":414},"Over $768,700",{"title":433,"rows":434},"Head of household",[435,437,439,441,443,445,447],{"band":436,"rate":396},"Up to $17,700",{"band":438,"rate":399},"$17,701 - $67,450",{"band":440,"rate":402},"$67,451 - $105,700",{"band":442,"rate":405},"$105,701 - $201,750",{"band":444,"rate":408},"$201,751 - $256,200",{"band":446,"rate":411},"$256,201 - $640,600",{"band":448,"rate":414},"Over $640,600",[],[451,453,454,455,458],{"label":88,"value":284,"badge":452},"Progressive",{"label":383,"value":384},{"label":387,"value":388},{"label":456,"value":457},"Additional Medicare","0.9%",{"label":459,"value":299},"State income tax",[],[462,463,464,465],"Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.","Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.","State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.","Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.","DJ3P5yLzKAXDBobfkgb3nuWvtn759VBcBNv-PKU8xiU",{"id":468,"title":469,"bestFor":470,"body":474,"country":39,"countryFacts":550,"countrySlug":40,"description":478,"excerpt":43,"extension":44,"faqs":551,"flag":64,"heroImage":351,"howItWorks":561,"lastUpdated":244,"meta":566,"metaDescription":567,"metaTitle":568,"navigation":71,"otherTaxes":569,"pageType":370,"path":577,"relatedFormations":578,"relatedGuides":579,"seo":580,"stem":581,"summaryCards":582,"taxBracketSections":592,"taxBrackets":593,"taxRates":594,"taxSlug":263,"taxType":92,"visas":600,"watchOut":601,"__hash__":606},"taxes\u002Fcountry\u002Funited-states\u002Fcorporate-tax.md","Corporate tax in the United States",[113,471,472,473,114],"C corporations","Holding companies","MNE groups",{"type":17,"value":475,"toc":547},[476,479,482,486,544],[20,477,478],{},"The federal U.S. corporate tax rate is 21%, but that number only tells part of the story. The effective burden can be higher once state taxes, apportionment rules and minimum-tax exposure are included.",[20,480,481],{},"Just as important, many businesses are not C corporations at all. Partnerships, most LLCs and S corporations are usually taxed at owner level, so entity choice changes the whole analysis.",[126,483,485],{"id":484},"federal-layers","Federal layers",[131,487,488,500],{},[134,489,490],{},[137,491,492,495,497],{},[140,493,494],{},"Layer",[140,496,145],{},[140,498,499],{},"Practical note",[150,501,502,512,523,534],{},[137,503,504,507,509],{},[155,505,506],{},"C corporation income tax",[155,508,287],{},[155,510,511],{},"Standard federal corporate rate",[137,513,514,517,520],{},[155,515,516],{},"CAMT",[155,518,519],{},"15%",[155,521,522],{},"Large corporations with average annual financial statement income above $1 billion",[137,524,525,528,531],{},[155,526,527],{},"Pass-through entities",[155,529,530],{},"Different regime",[155,532,533],{},"Usually taxed at owner level rather than entity level",[137,535,536,539,541],{},[155,537,538],{},"State tax",[155,540,299],{},[155,542,543],{},"May be income tax, franchise tax or another business levy",[20,545,546],{},"For a U.S. business, the right question is usually not \"what is the corporate tax rate?\" It is \"what is the combined federal, state and entity-level burden after all the rules are applied?\"",{"title":36,"searchDepth":37,"depth":37,"links":548},[549],{"id":484,"depth":37,"text":485},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[552,555,558],{"question":553,"answer":554},"What is the corporate tax rate in the U.S.?","The federal C-corporation rate is 21%.",{"question":556,"answer":557},"Do LLCs pay U.S. corporate tax?","Usually not at the entity level. Most LLCs are taxed as pass-throughs unless they elect corporate treatment.",{"question":559,"answer":560},"Does the U.S. have a corporate minimum tax?","Yes. Large corporations can fall into the 15% corporate alternative minimum tax regime based on adjusted financial statement income.",[562,563,564,565],"The federal corporate income tax rate is 21% for C corporations. That is the headline rate, but it is not the whole story because state corporate income tax or franchise tax can still apply.","Many U.S. businesses are not taxed as C corporations. Partnerships, most LLCs and S corporations are generally pass-throughs, so the tax is paid at owner level rather than at the entity level.","Large corporations should also check the corporate alternative minimum tax. The IRS says CAMT is a 15% minimum tax on adjusted financial statement income and generally applies to large corporations with average annual financial statement income above $1 billion.","Deductions, depreciation, nexus, apportionment and state filing positions can change the effective rate materially.",{},"United States corporate tax guide for 2026. See the 21% federal rate, 15% CAMT, pass-through treatment, state corporate taxes and planning caveats.","U.S. corporate tax: 21% rate, CAMT and state taxes (2026)",[570,571,572,573,574,575,576],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Fcorporate-tax",[],[],{"title":469,"description":478},"country\u002Funited-states\u002Fcorporate-tax",[583,584,586,590],{"label":92,"value":287,"note":471},{"label":516,"value":519,"note":585},"Large corporations",{"label":587,"value":588,"note":589},"Pass-throughs","Different","LLCs and S corps",{"label":538,"value":299,"note":591},"Often added on top",[],[],[595,597,598,599],{"label":596,"value":287,"badge":305},"C corporation tax",{"label":516,"value":519},{"label":527,"value":588},{"label":538,"value":299},[],[602,603,604,605],"Do not assume every U.S. entity pays the 21% corporate rate. Entity classification is the first thing to check.","CAMT is a separate minimum-tax layer for large corporations, so a group can have more than one federal corporate tax exposure.","State corporate and franchise taxes can materially change the effective rate and the compliance burden.","International structures need transfer pricing, withholding tax and treaty checks, not just a headline rate.","VG-0G4YOT7918J7EzU9h5QILvDL2nBLBcZurVkXmvY0",{"id":608,"title":609,"bestFor":610,"body":612,"country":39,"countryFacts":700,"countrySlug":40,"description":616,"excerpt":43,"extension":44,"faqs":701,"flag":64,"heroImage":351,"howItWorks":711,"lastUpdated":244,"meta":716,"metaDescription":717,"metaTitle":718,"navigation":71,"otherTaxes":719,"pageType":370,"path":727,"relatedFormations":728,"relatedGuides":729,"seo":730,"stem":731,"summaryCards":732,"taxBracketSections":745,"taxBrackets":746,"taxRates":747,"taxSlug":260,"taxType":96,"visas":753,"watchOut":754,"__hash__":759},"taxes\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax.md","Capital gains tax in the United States",[114,113,325,611,115],"Family offices",{"type":17,"value":613,"toc":697},[614,617,620,624,694],[20,615,616],{},"The U.S. federal system rewards holding period. Short-term gains are usually taxed like wages, while long-term gains and qualified dividends can get preferential rates.",[20,618,619],{},"That preference is useful, but not absolute. High earners can pick up the 3.8% NIIT, and state tax can narrow the gap further.",[126,621,623],{"id":622},"federal-treatment","Federal treatment",[131,625,626,638],{},[134,627,628],{},[137,629,630,633,635],{},[140,631,632],{},"Asset or gain",[140,634,623],{},[140,636,637],{},"Notes",[150,639,640,651,661,672,683],{},[137,641,642,645,648],{},[155,643,644],{},"Long-term capital gains",[155,646,647],{},"0%, 15% or 20%",[155,649,650],{},"Preferential rate depends on taxable income",[137,652,653,656,658],{},[155,654,655],{},"Qualified dividends",[155,657,647],{},[155,659,660],{},"Same rate bands as long-term gains",[137,662,663,666,669],{},[155,664,665],{},"Short-term capital gains",[155,667,668],{},"Ordinary income rates",[155,670,671],{},"Usually taxed up to 37% federally",[137,673,674,677,680],{},[155,675,676],{},"Collectibles \u002F some QSBS gain",[155,678,679],{},"Up to 28%",[155,681,682],{},"Special rate group",[137,684,685,688,691],{},[155,686,687],{},"Investment income for high earners",[155,689,690],{},"+3.8% NIIT",[155,692,693],{},"Applies above statutory thresholds",[20,695,696],{},"If you are investing in U.S. stocks, funds or real estate, the tax result is usually driven by holding period, income level and state of residence rather than the asset label alone.",{"title":36,"searchDepth":37,"depth":37,"links":698},[699],{"id":622,"depth":37,"text":623},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[702,705,708],{"question":703,"answer":704},"What is the capital gains tax rate in the U.S.?","Long-term gains are generally taxed at 0%, 15% or 20% federally. Short-term gains are taxed as ordinary income.",{"question":706,"answer":707},"Are dividends taxed like capital gains?","Qualified dividends usually are. They get the same 0%, 15% or 20% federal rate bands as long-term capital gains.",{"question":709,"answer":710},"Do states tax capital gains?","Often yes. Many states tax capital gains the same way they tax ordinary income, so the state layer can be as important as the federal one.",[712,713,714,715],"In the U.S., the key split is between short-term and long-term gains. Short-term gains are usually taxed as ordinary income, while long-term gains and qualified dividends can get lower federal rates.","The 3.8% net investment income tax can apply to interest, dividends, capital gains, rents and similar investment income once income crosses the statutory thresholds.","Not all gains fit the same bucket. Collectibles and some section 1202 qualified small-business stock gains can face up to a 28% federal rate, and some real-estate gains are governed by separate rules.","State treatment still matters. Many states tax gains like ordinary income, so the federal rate is often only the starting point.",{},"United States capital gains tax guide for 2026. See the 0%, 15% and 20% long-term rates, short-term ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. capital gains tax: long-term rates, qualified dividends and NIIT (2026)",[720,721,722,723,724,725,726],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax",[],[],{"title":609,"description":616},"country\u002Funited-states\u002Fcapital-gains-tax",[733,736,739,743],{"label":734,"value":290,"note":735},"Long-term gains","Federal preferential rates",{"label":737,"value":284,"note":738},"Short-term gains","Taxed as ordinary income",{"label":740,"value":741,"note":742},"NIIT","3.8%","High-income investors",{"label":655,"value":290,"note":744},"Same as long-term gains",[],[],[748,750,751,752],{"label":644,"value":290,"badge":749},"Preferential",{"label":665,"value":284},{"label":655,"value":290},{"label":740,"value":741},[],[755,756,757,758],"Short-term gains are ordinary income in disguise. Holding period is often the difference between a manageable bill and a high marginal rate.","Qualified dividends only get the lower rate if the holding-period and other IRS rules are met.","The 3.8% NIIT can sit on top of the capital gains rate for higher-income taxpayers.","State law can erase some of the federal advantage because many states do not give special capital-gains treatment.","8vu_NcSrvaw7gU38j3EKx4kTw_ES-k28BoVynmECZYM",{"id":761,"title":762,"bestFor":763,"body":764,"country":39,"countryFacts":836,"countrySlug":40,"description":768,"excerpt":43,"extension":44,"faqs":837,"flag":64,"heroImage":351,"howItWorks":847,"lastUpdated":244,"meta":852,"metaDescription":853,"metaTitle":854,"navigation":71,"otherTaxes":855,"pageType":370,"path":863,"relatedFormations":864,"relatedGuides":865,"seo":866,"stem":867,"summaryCards":868,"taxBracketSections":877,"taxBrackets":878,"taxRates":879,"taxSlug":267,"taxType":266,"visas":884,"watchOut":885,"__hash__":890},"taxes\u002Fcountry\u002Funited-states\u002Fdividend-tax.md","Dividend tax in the United States",[114,113,325,115,611],{"type":17,"value":765,"toc":833},[766,769,772,776,830],[20,767,768],{},"Dividend tax in the U.S. is really a two-bucket system: qualified dividends get preferred treatment, and ordinary dividends do not.",[20,770,771],{},"That sounds simple until you add the holding-period test, the NIIT layer and state tax. Then the real answer becomes very taxpayer-specific.",[126,773,775],{"id":774},"dividend-types","Dividend types",[131,777,778,789],{},[134,779,780],{},[137,781,782,785,787],{},[140,783,784],{},"Dividend type",[140,786,623],{},[140,788,637],{},[150,790,791,801,811,821],{},[137,792,793,796,798],{},[155,794,795],{},"Qualified dividend",[155,797,647],{},[155,799,800],{},"Same bands as long-term capital gains",[137,802,803,806,808],{},[155,804,805],{},"Ordinary dividend",[155,807,668],{},[155,809,810],{},"Taxed like regular income",[137,812,813,816,818],{},[155,814,815],{},"High-income investment income",[155,817,690],{},[155,819,820],{},"Can sit on top of either dividend type",[137,822,823,825,827],{},[155,824,538],{},[155,826,299],{},[155,828,829],{},"Often taxes dividends as ordinary income",[20,831,832],{},"If you hold dividend-paying U.S. stocks, the practical goal is usually not just to earn yield. It is to understand how much of that yield survives after federal, state and withholding taxes.",{"title":36,"searchDepth":37,"depth":37,"links":834},[835],{"id":774,"depth":37,"text":775},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[838,841,844],{"question":839,"answer":840},"Are U.S. dividends taxed at 15%?","Sometimes, but not always. Qualified dividends can be taxed at 0%, 15% or 20% federally depending on taxable income.",{"question":842,"answer":843},"What is an ordinary dividend?","It is a dividend taxed as ordinary income rather than at the preferential qualified-dividend rate.",{"question":845,"answer":846},"Do states tax dividends?","Often yes. Many states tax dividends as ordinary income, so the state layer can matter as much as the federal one.",[848,849,850,851],"The most important distinction is between qualified and ordinary dividends. Qualified dividends can get the same federal rate bands as long-term capital gains, while ordinary dividends are taxed as ordinary income.","The IRS also requires a holding period and other qualification rules before a dividend is treated as qualified. If those rules are not met, the dividend is ordinary even if it came from a blue-chip stock.","High-income taxpayers can also owe the 3.8% net investment income tax on dividends.","Foreign dividend planning is separate from U.S. dividend tax. Withholding abroad, treaty relief and the U.S. taxpayer's residence status all matter.",{},"United States dividend tax guide for 2026. See the 0% to 20% qualified dividend rates, ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. dividend tax: qualified dividends, ordinary dividends and NIIT (2026)",[856,857,858,859,860,861,862],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Fdividend-tax",[],[],{"title":762,"description":768},"country\u002Funited-states\u002Fdividend-tax",[869,871,874,875],{"label":655,"value":290,"note":870},"Preferential federal rates",{"label":872,"value":284,"note":873},"Ordinary dividends","Taxed as income",{"label":740,"value":741,"note":742},{"label":538,"value":299,"note":876},"Often applies too",[],[],[880,881,882,883],{"label":655,"value":290,"badge":749},{"label":872,"value":284},{"label":740,"value":741},{"label":538,"value":299},[],[886,887,888,889],"\"Qualified\" is a technical term. A dividend can look normal but still fail the holding-period test.","Ordinary dividends are not always \"bad\". They are simply taxed under the ordinary income rules.","State tax can still apply even when the federal dividend rate is favorable.","Foreign withholding can reduce the cash you receive before the U.S. tax question is even asked.","WDishuVmKWzAFuPBu5PRXdKGZ9H1xWqEYah3SOqIerA",{"id":892,"title":893,"bestFor":894,"body":896,"country":39,"countryFacts":972,"countrySlug":40,"description":900,"excerpt":43,"extension":44,"faqs":973,"flag":64,"heroImage":351,"howItWorks":983,"lastUpdated":244,"meta":988,"metaDescription":989,"metaTitle":990,"navigation":71,"otherTaxes":991,"pageType":370,"path":999,"relatedFormations":1000,"relatedGuides":1001,"seo":1002,"stem":1003,"summaryCards":1004,"taxBracketSections":1012,"taxBrackets":1013,"taxRates":1014,"taxSlug":253,"taxType":189,"visas":1019,"watchOut":1020,"__hash__":1025},"taxes\u002Fcountry\u002Funited-states\u002Fwealth-tax.md","Wealth tax in the United States",[114,611,325,115,895],"Property owners",{"type":17,"value":897,"toc":969},[898,901,904,908,966],[20,899,900],{},"The U.S. does not levy a federal wealth tax. That is the clean answer, and it is why people looking for a recurring balance-sheet tax often focus instead on property tax and estate planning.",[20,902,903],{},"The catch is that \"no wealth tax\" does not mean \"no tax on assets.\" Property tax is local, and large transfers can still face estate and gift tax.",[126,905,907],{"id":906},"ownership-taxes","Ownership taxes",[131,909,910,921],{},[134,911,912],{},[137,913,914,916,918],{},[140,915,142],{},[140,917,145],{},[140,919,920],{},"State\u002Flocal angle",[150,922,923,934,945,956],{},[137,924,925,928,931],{},[155,926,927],{},"Net wealth tax",[155,929,930],{},"None",[155,932,933],{},"No broad federal wealth tax exists",[137,935,936,939,942],{},[155,937,938],{},"Property tax",[155,940,941],{},"None federally",[155,943,944],{},"Local property tax is the recurring ownership tax",[137,946,947,950,953],{},[155,948,949],{},"Estate \u002F gift tax",[155,951,952],{},"Applies to large transfers",[155,954,955],{},"Some states add transfer taxes",[137,957,958,961,963],{},[155,959,960],{},"State asset taxes",[155,962,299],{},[155,964,965],{},"Rules differ by state and locality",[20,967,968],{},"For most people, the real planning question is not whether the U.S. has a wealth tax. It is which taxes apply to the assets they actually own.",{"title":36,"searchDepth":37,"depth":37,"links":970},[971],{"id":906,"depth":37,"text":907},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[974,977,980],{"question":975,"answer":976},"Does the U.S. have a wealth tax?","No federal net wealth tax. Property tax and transfer taxes are the main ownership-related taxes to check.",{"question":978,"answer":979},"Is property tax the same as wealth tax?","No. Property tax is a local tax on real estate, while a wealth tax would be a recurring tax on net assets more broadly.",{"question":981,"answer":982},"What should high-net-worth families check first?","Property tax, estate and gift tax exposure, state transfer taxes, trust structure and residency.",[984,985,986,987],"The U.S. does not have a federal net wealth tax. There is no annual federal tax on a person's total assets just because they own them.","Property tax is the practical substitute people usually feel first. Real estate is taxed locally, so the real burden depends on the state, county and city.","The federal wealth-transfer system still matters. Large estates and lifetime gifts can face federal estate and gift tax, and some states add their own transfer taxes.","For investors and families with significant assets, the planning work is usually about property tax, estate tax, trust design and residency, not a federal balance-sheet levy.",{},"United States wealth tax guide. See why there is no federal net wealth tax, how property tax works, and why estate and gift taxes still matter.","U.S. wealth tax: no federal net wealth tax, but property and estate taxes matter",[992,993,994,995,996,997,998],{"title":157,"slug":250,"icon":251},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Fwealth-tax",[],[],{"title":893,"description":900},"country\u002Funited-states\u002Fwealth-tax",[1005,1006,1008,1009],{"label":189,"value":297,"note":192},{"label":938,"value":299,"note":1007},"Local ownership tax",{"label":293,"value":294,"note":295},{"label":1010,"value":294,"note":1011},"Gift tax","Lifetime transfers",[],[],[1015,1016,1017,1018],{"label":927,"value":297},{"label":938,"value":299},{"label":293,"value":294},{"label":1010,"value":294},[],[1021,1022,1023,1024],"No federal wealth tax does not mean no ownership tax. Property tax is often the recurring cost that matters most.","Estate and gift tax can still hit very large transfers even though there is no annual wealth tax.","State property tax, state transfer taxes and local assessments can be significant.","Trust and residency planning matter more than most people expect when assets are large or spread across states.","SClNl7gG_PVRzpcKxklGi0KoMMr09c7K9S07918LrBE",{"id":1027,"title":1028,"bestFor":1029,"body":1032,"country":39,"countryFacts":1106,"countrySlug":40,"description":1036,"excerpt":43,"extension":44,"faqs":1107,"flag":64,"heroImage":351,"howItWorks":1117,"lastUpdated":244,"meta":1122,"metaDescription":1123,"metaTitle":1124,"navigation":71,"otherTaxes":1125,"pageType":370,"path":1133,"relatedFormations":1134,"relatedGuides":1135,"seo":1136,"stem":1137,"summaryCards":1138,"taxBracketSections":1147,"taxBrackets":1148,"taxRates":1149,"taxSlug":257,"taxType":256,"visas":1157,"watchOut":1158,"__hash__":1163},"taxes\u002Fcountry\u002Funited-states\u002Finheritance-tax.md","Inheritance tax in the United States",[1030,611,325,115,1031],"Families","Estate planners",{"type":17,"value":1033,"toc":1103},[1034,1037,1040,1044,1100],[20,1035,1036],{},"The U.S. answer is simple at the headline level: there is no federal inheritance tax.",[20,1038,1039],{},"The real planning question is what happens instead. The federal estate-and-gift system can still bite, and some states add their own estate or inheritance taxes.",[126,1041,1043],{"id":1042},"transfer-taxes","Transfer taxes",[131,1045,1046,1057],{},[134,1047,1048],{},[137,1049,1050,1053,1055],{},[140,1051,1052],{},"Transfer type",[140,1054,145],{},[140,1056,637],{},[150,1058,1059,1070,1080,1090],{},[137,1060,1061,1064,1067],{},[155,1062,1063],{},"Inheritance received by heir",[155,1065,1066],{},"No federal inheritance tax",[155,1068,1069],{},"State rules may still apply",[137,1071,1072,1075,1077],{},[155,1073,1074],{},"Estate at death",[155,1076,294],{},[155,1078,1079],{},"Applies above the basic exclusion",[137,1081,1082,1085,1087],{},[155,1083,1084],{},"Lifetime gifts",[155,1086,294],{},[155,1088,1089],{},"Annual exclusion can help for smaller gifts",[137,1091,1092,1095,1097],{},[155,1093,1094],{},"State transfer taxes",[155,1096,299],{},[155,1098,1099],{},"Check the decedent's state and asset location",[20,1101,1102],{},"If the estate is large or the family has assets in multiple states, the tax answer is usually more about transfer-tax design than about inheritance tax alone.",{"title":36,"searchDepth":37,"depth":37,"links":1104},[1105],{"id":1042,"depth":37,"text":1043},{"region":225,"currency":226,"taxTreaties":227,"euBlacklist":228,"fatfStatus":229},[1108,1111,1114],{"question":1109,"answer":1110},"Does the U.S. have an inheritance tax?","No federal inheritance tax. The federal system uses estate and gift taxes instead.",{"question":1112,"answer":1113},"How much can you inherit tax-free?","It depends on the size of the estate, the transfer structure and the state involved. The federal basic exclusion amount is $15 million in 2026.",{"question":1115,"answer":1116},"Do states tax inheritances?","Some do. State estate or inheritance taxes can apply even when there is no federal inheritance tax.",[1118,1119,1120,1121],"The U.S. does not levy a federal inheritance tax. Heirs generally do not pay a federal tax just because they received an inheritance.","Instead, the federal system uses estate tax and gift tax. In 2026, the basic exclusion amount is $15 million, and transfers above that level can face estate tax up to 40%.","The annual gift exclusion is $19,000 per donee in 2026. That does not eliminate estate planning, but it does make smaller lifetime gifts easier to manage.","Some states add estate or inheritance taxes, so the answer can change depending on where the decedent lived or where the assets are located.",{},"United States inheritance tax guide for 2026. See the no federal inheritance tax rule, estate tax up to 40%, gift tax rules, the $15 million exclusion and state tax notes.","U.S. inheritance tax: no federal inheritance tax, but estate and gift tax still matter (2026)",[1126,1127,1128,1129,1130,1131,1132],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Funited-states\u002Finheritance-tax",[],[],{"title":1028,"description":1036},"country\u002Funited-states\u002Finheritance-tax",[1139,1140,1141,1143],{"label":256,"value":297,"note":1066},{"label":293,"value":294,"note":295},{"label":1010,"value":294,"note":1142},"Annual exclusion applies",{"label":1144,"value":1145,"note":1146},"Basic exclusion","$15,000,000","2026 federal amount",[],[],[1150,1152,1154,1156],{"label":1151,"value":297},"Federal inheritance tax",{"label":1153,"value":294},"Federal estate tax",{"label":1155,"value":294},"Federal gift tax",{"label":1144,"value":1145},[],[1159,1160,1161,1162],"Heirs may not owe federal inheritance tax, but the estate itself can still face federal estate tax.","The state layer matters. Some states have their own estate or inheritance taxes.","Gift-tax planning and estate-tax planning are linked in the U.S., so lifetime gifts cannot be reviewed in isolation.","Non-U.S. assets and non-U.S. heirs can add extra treaty and reporting issues.","oWPQkK5oTpgXqnSOMS5Go8Y7ku5wneWzNapXaWLDlik",{"index":1165,"details":1252},{"id":1166,"title":1167,"bestFor":1168,"body":1170,"country":41,"countryFacts":1177,"countrySlug":42,"description":1174,"excerpt":43,"extension":44,"faqs":1181,"flag":65,"heroImage":43,"howItWorks":1191,"lastUpdated":1195,"meta":1196,"metaDescription":1197,"metaTitle":1198,"navigation":71,"otherTaxes":1199,"pageType":276,"path":1208,"relatedFormations":1209,"relatedGuides":1210,"seo":1211,"stem":1212,"summaryCards":1213,"taxBracketSections":1232,"taxBrackets":1233,"taxRates":1234,"taxSlug":43,"taxType":43,"visas":1245,"watchOut":1246,"__hash__":1251},"taxes\u002Fcountry\u002Fireland\u002Findex.md","Taxes in Ireland",[113,1169,115,112,114],"Multinationals",{"type":17,"value":1171,"toc":1175},[1172],[20,1173,1174],{},"Ireland is best understood as two systems stacked together: a competitive corporate layer built around 12.5% trading tax, and a much heavier personal layer of income tax, USC, PRSI, CGT and CAT.",{"title":36,"searchDepth":37,"depth":37,"links":1176},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},"Europe","EUR","70+",[1182,1185,1188],{"question":1183,"answer":1184},"Is Ireland a low-tax country?","For trading companies, the 12.5% corporation tax rate is still one of Europe’s most competitive. For individuals, Ireland is a mid-to-high tax system once USC and PRSI are included.",{"question":1186,"answer":1187},"Does Ireland have a wealth tax?","No. Ireland does not levy a general annual net wealth tax, although local property tax, stamp duties and CAT still apply.",{"question":1189,"answer":1190},"What should founders check first?","Check trading versus passive corporation-tax rates, payroll USC and PRSI, dividend extraction, 33% CGT and whether Pillar Two or substance rules apply to your group.",[1192,1193,1194],"Ireland taxes residents on worldwide income and non-residents on Irish-source income. Personal tax is layered: income tax at 20% and 40%, Universal Social Charge (USC), and PRSI. The real take-home rate is therefore higher than the income-tax table alone suggests.","Companies generally pay 12.5% corporation tax on trading profits and 25% on most passive income. Large multinationals in scope of Pillar Two face a 15% minimum effective tax. Ireland also levies 23% VAT, 33% capital gains tax, 25% dividend withholding tax and Capital Acquisitions Tax on gifts and inheritances.","Ireland does not levy a general net wealth tax. Local property tax, stamp duties and CAT still matter for property owners and families.","August 2026",{},"Ireland tax overview for founders, expats and investors. Compare income tax, USC, 12.5% corporate tax, 33% CGT, dividends, CAT and VAT.","Taxes in Ireland: income, corporate, CGT and CAT (2026)",[1200,1201,1202,1203,1204,1205,1206,1207],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Fireland",[],[],{"title":1167,"description":1174},"country\u002Fireland\u002Findex",[1214,1217,1219,1222,1225,1228],{"label":157,"value":1215,"note":1216},"20% \u002F 40%","Plus USC and PRSI",{"label":189,"value":297,"note":1218},"No net wealth tax",{"label":92,"value":1220,"note":1221},"12.5%","Trading income; 25% passive",{"label":96,"value":1223,"note":1224},"33%","Standard CGT rate",{"label":266,"value":1226,"note":1227},"Income + USC","25% DWT at source",{"label":1229,"value":1230,"note":1231},"VAT","23%","Standard rate",[],[],[1235,1236,1237,1239,1240,1242,1244],{"label":157,"value":1215,"badge":452},{"label":189,"value":297},{"label":256,"value":1238},"33% CAT",{"label":96,"value":1223},{"label":92,"value":1241},"12.5% \u002F 25%",{"label":266,"value":1243},"25% DWT + income tax",{"label":1229,"value":1230},[],[1247,1248,1249,1250],"The 12.5% corporate rate is not a low personal-tax story. Income tax, USC and PRSI can push employee and founder take-home burdens much higher.","Capital gains tax and CAT both sit at 33% in the common cases, so exit and succession planning matter even when corporation tax looks competitive.","Dividend income is usually taxed as ordinary income after 25% DWT, not at a light flat investment rate.","Pillar Two, transfer pricing and substance rules still apply to large groups using Ireland as a holding or IP location.","TjdRkbiEt9j4FIqzuDT9_b-z5boDKPVevqe5b3mEPQ8",{"income-tax":1253,"corporate-tax":1355,"capital-gains-tax":1434,"dividend-tax":1509,"wealth-tax":1588,"inheritance-tax":1656},{"id":1254,"title":1255,"bestFor":1256,"body":1257,"country":41,"countryFacts":1264,"countrySlug":42,"description":1261,"excerpt":43,"extension":44,"faqs":1265,"flag":65,"heroImage":43,"howItWorks":1275,"lastUpdated":1195,"meta":1279,"metaDescription":1280,"metaTitle":1281,"navigation":71,"otherTaxes":1282,"pageType":370,"path":1290,"relatedFormations":1291,"relatedGuides":1292,"seo":1293,"stem":1294,"summaryCards":1295,"taxBracketSections":1310,"taxBrackets":1311,"taxRates":1332,"taxSlug":250,"taxType":157,"visas":1348,"watchOut":1349,"__hash__":1354},"taxes\u002Fcountry\u002Fireland\u002Fincome-tax.md","Income tax in Ireland",[112,115,113,324,325],{"type":17,"value":1258,"toc":1262},[1259],[20,1260,1261],{},"Ireland’s personal tax system is a stack, not a single rate. The useful planning question is almost never “20% or 40%?” It is how income tax, USC and PRSI interact for your employment, self-employment or extraction plan.",{"title":36,"searchDepth":37,"depth":37,"links":1263},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1266,1269,1272],{"question":1267,"answer":1268},"What is the top income tax rate in Ireland?","The higher income-tax rate is 40%. USC of 8% and PRSI of roughly 4.2% to 4.35% usually sit on top for employees, and some self-employed earners can face a higher USC band.",{"question":1270,"answer":1271},"Do expats pay Irish income tax?","Yes if they are Irish tax resident or have Irish-source income. Residence, domicile and treaty position decide whether worldwide income is fully in scope.",{"question":1273,"answer":1274},"Is salary taxed differently from investment income?","Employment income is usually collected through PAYE with USC and PRSI. Dividends, rental income and capital gains often follow different rules, rates and filing mechanics.",[1276,1277,1278],"Irish tax residents are generally taxed on worldwide income. Non-residents are taxed on Irish-source income. Employment income is usually collected through PAYE, while self-employed people and many investors self-assess.","Income tax uses two main rates: 20% up to the standard-rate cut-off and 40% above it. For 2026, the common single-person standard-rate band is about EUR 44,000, with higher bands for one-parent and married or civil-partner households.","USC and PRSI sit on top. USC is charged on gross income in bands from 0.5% to 8%, with a higher 11% band for certain self-assessed income over EUR 100,000. Employee PRSI is generally 4.2% for most of 2026 and 4.35% from 1 October 2026.",{},"Ireland income tax guide for employees and expats. See 20%\u002F40% rates, USC bands, PRSI changes from October 2026 and how the combined personal burden works.","Ireland income tax: rates, USC, PRSI and bands (2026)",[1283,1284,1285,1286,1287,1288,1289],{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Fireland\u002Fincome-tax",[],[],{"title":1255,"description":1261},"country\u002Fireland\u002Fincome-tax",[1296,1298,1302,1306],{"label":157,"value":1215,"note":1297},"Standard and higher rates",{"label":1299,"value":1300,"note":1301},"USC","0.5% - 8%","Up to 11% for some self-employed",{"label":1303,"value":1304,"note":1305},"Employee PRSI","4.2% \u002F 4.35%","Rises from 1 October 2026",{"label":1307,"value":1308,"note":1309},"PAYE system","Yes","Withholding at source for employees",[],[1312,1316,1320,1323,1326,1329],{"band":1313,"rate":1314,"note":1315},"Up to EUR 44,000","20%","Common single-person 2026 standard-rate cut-off; household bands can be higher.",{"band":1317,"rate":1318,"note":1319},"Above EUR 44,000","40%","Applies to income above the common single-person cut-off.",{"band":1321,"rate":1322},"USC on first EUR 12,012","0.5%",{"band":1324,"rate":1325},"USC next band to about EUR 28,700","2%",{"band":1327,"rate":1328},"USC next band to about EUR 70,044","3%",{"band":1330,"rate":1331},"USC above about EUR 70,044","8%",[1333,1335,1337,1340,1343,1345],{"label":1231,"value":1314,"badge":1334},2026,{"label":1336,"value":1318},"Higher rate",{"label":1338,"value":1339},"Single standard-rate cut-off","About EUR 44,000",{"label":1341,"value":1342},"USC bands","0.5% \u002F 2% \u002F 3% \u002F 8%",{"label":1303,"value":1344},"4.2% then 4.35%",{"label":1346,"value":1347},"Employer PRSI","About 9% \u002F 11.25%+",[],[1350,1351,1352,1353],"Always model income tax, USC and PRSI together. Looking only at 20% or 40% understates the real payroll burden.","Standard-rate cut-offs differ for single people, one-parent families and married or civil-partner couples with one or two incomes.","Self-employed people can face the additional USC surcharge on income over EUR 100,000 and different PRSI treatment.","Tax credits such as the personal credit and employee credit reduce the bill, so the marginal rate and the effective rate are not the same.","lQEfdL1wv0h7WRpvnlEc7SujNDoaGr4CmVOQUjnJc80",{"id":1356,"title":1357,"bestFor":1358,"body":1361,"country":41,"countryFacts":1368,"countrySlug":42,"description":1365,"excerpt":43,"extension":44,"faqs":1369,"flag":65,"heroImage":43,"howItWorks":1379,"lastUpdated":1195,"meta":1383,"metaDescription":1384,"metaTitle":1385,"navigation":71,"otherTaxes":1386,"pageType":370,"path":1394,"relatedFormations":1395,"relatedGuides":1396,"seo":1397,"stem":1398,"summaryCards":1399,"taxBracketSections":1414,"taxBrackets":1415,"taxRates":1416,"taxSlug":263,"taxType":92,"visas":1427,"watchOut":1428,"__hash__":1433},"taxes\u002Fcountry\u002Fireland\u002Fcorporate-tax.md","Corporate tax in Ireland",[113,1169,472,1359,1360],"IP and tech groups","Cross-border operators",{"type":17,"value":1362,"toc":1366},[1363],[20,1364,1365],{},"Ireland’s corporate brand is the 12.5% trading rate. The durable version of that story also includes passive-income characterisation, substance, distribution tax and the 15% minimum-tax overlay for large groups.",{"title":36,"searchDepth":37,"depth":37,"links":1367},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1370,1373,1376],{"question":1371,"answer":1372},"What is Ireland’s corporate tax rate?","The standard rate on trading profits is 12.5%. Many passive incomes are taxed at 25%, and large multinationals can face a 15% minimum under Pillar Two.",{"question":1374,"answer":1375},"Is Ireland still attractive for companies in 2026?","Yes for many trading and holding structures, but substance, transfer pricing and minimum-tax rules mean the old “rate only” pitch is incomplete.",{"question":1377,"answer":1378},"Are company capital gains taxed at 12.5%?","No. Corporate capital gains are generally taxed at 33%, separate from the trading corporation-tax rate.",[1380,1381,1382],"An Irish-resident company is generally taxed on worldwide profits. Trading income usually falls into the 12.5% corporation-tax rate. Many passive items such as rental income, certain interest and non-trading income are taxed at 25%.","Ireland remains a major location for multinationals because of the trading rate, EU membership, treaty network and holding-company infrastructure. That does not mean a zero-substance 12.5% answer: transfer pricing, interest limitation, CFC-style rules and Pillar Two all matter.","Groups with consolidated revenue of EUR 750 million or more can face Ireland’s 15% minimum tax framework. Qualifying R&D and Knowledge Development Box regimes can still improve the effective rate for genuine IP and research activity.",{},"Ireland corporate tax guide for founders and groups. See the 12.5% trading rate, 25% passive rate, Pillar Two 15% minimum and key planning caveats.","Ireland corporate tax: 12.5% trading rate and 2026 rules",[1387,1388,1389,1390,1391,1392,1393],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Fireland\u002Fcorporate-tax",[],[],{"title":1357,"description":1365},"country\u002Fireland\u002Fcorporate-tax",[1400,1403,1407,1410],{"label":1401,"value":1220,"note":1402},"Trading corporate tax","Active trading profits",{"label":1404,"value":1405,"note":1406},"Passive rate","25%","Many non-trading incomes",{"label":1408,"value":519,"note":1409},"Pillar Two","Large in-scope groups",{"label":1411,"value":1412,"note":1413},"Knowledge Development Box","Effective 10%","Qualifying IP income",[],[],[1417,1420,1422,1424,1426],{"label":1418,"value":1220,"badge":1419},"Trading profits","Headline",{"label":1421,"value":1405},"Passive \u002F non-trading",{"label":1423,"value":1223},"Company capital gains",{"label":1425,"value":519},"Pillar Two minimum",{"label":1411,"value":1412},[],[1429,1430,1431,1432],"12.5% only applies where the income is correctly characterised as trading. Passive income can jump to 25%.","Extracting profits to individuals can reintroduce high personal tax through salary, bonuses or dividends.","Employer PRSI, VAT registration, local property costs and economic substance still shape the all-in operating cost.","Large groups should model Pillar Two before assuming the domestic 12.5% rate is the final effective rate.","OD_kE9BYq-66uIxdlDEkYOGew8QLQIcRQI0p4eQFssE",{"id":1435,"title":1436,"bestFor":1437,"body":1438,"country":41,"countryFacts":1445,"countrySlug":42,"description":1442,"excerpt":43,"extension":44,"faqs":1446,"flag":65,"heroImage":43,"howItWorks":1456,"lastUpdated":1195,"meta":1460,"metaDescription":1461,"metaTitle":1462,"navigation":71,"otherTaxes":1463,"pageType":370,"path":1471,"relatedFormations":1472,"relatedGuides":1473,"seo":1474,"stem":1475,"summaryCards":1476,"taxBracketSections":1490,"taxBrackets":1491,"taxRates":1492,"taxSlug":260,"taxType":96,"visas":1502,"watchOut":1503,"__hash__":1508},"taxes\u002Fcountry\u002Fireland\u002Fcapital-gains-tax.md","Capital gains tax in Ireland",[114,113,895,115,611],{"type":17,"value":1439,"toc":1443},[1440],[20,1441,1442],{},"Ireland’s CGT system is straightforward at the headline level and strict in practice. Unless a residence, business or private-home relief clearly applies, 33% is the number most investors should start with.",{"title":36,"searchDepth":37,"depth":37,"links":1444},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1447,1450,1453],{"question":1448,"answer":1449},"Does Ireland tax capital gains?","Yes. The standard capital gains tax rate is 33% on most chargeable gains.",{"question":1451,"answer":1452},"Is there an annual CGT allowance in Ireland?","Yes. Individuals generally have a EUR 1,270 annual exemption.",{"question":1454,"answer":1455},"Are share sales taxed in Ireland?","Yes in most cases. Listed and private share disposals can both create CGT unless a specific exemption or relief applies.",[1457,1458,1459],"Irish CGT generally applies when you dispose of chargeable assets such as shares, investment property and many other investments. For individuals who are resident or ordinarily resident and domiciled in Ireland, worldwide gains can be in scope.","The standard rate is 33%. Individuals get a small annual exemption of EUR 1,270. Spouses cannot share unused exemption. Some offshore fund and life-assurance interests can face a higher 40% rate.","Reliefs can change the outcome completely. A qualifying principal private residence is often exempt, and targeted business reliefs can reduce tax on some entrepreneur or farm disposals when the statutory conditions are met.",{},"Ireland capital gains tax guide for investors and founders. See the 33% CGT rate, EUR 1,270 exemption, residence rules and main relief caveats.","Ireland capital gains tax: 33% rate and key reliefs (2026)",[1464,1465,1466,1467,1468,1469,1470],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Fireland\u002Fcapital-gains-tax",[],[],{"title":1436,"description":1442},"country\u002Fireland\u002Fcapital-gains-tax",[1477,1479,1483,1486],{"label":96,"value":1223,"note":1478},"Standard personal and many company gains",{"label":1480,"value":1481,"note":1482},"Annual exemption","EUR 1,270","Individuals only",{"label":1484,"value":1318,"note":1485},"Certain funds \u002F life products","Specific higher rate",{"label":1487,"value":1488,"note":1489},"Principal private residence","Often exempt","Conditions apply",[],[],[1493,1495,1497,1499],{"label":1494,"value":1223,"badge":1419},"Standard CGT",{"label":1496,"value":1481},"Annual individual exemption",{"label":1498,"value":1318},"Certain funds \u002F policies",{"label":1500,"value":1501},"Corporate gains","Often 33%",[],[1504,1505,1506,1507],"Ireland does not use a light flat investment tax like some EU neighbours. 33% is the normal CGT answer unless a specific relief applies.","Leaving Ireland can create departure or temporary non-residence issues for share disposals, so timing matters.","Crypto and other digital assets are commonly analysed under CGT principles, but frequent trading can look more like income.","CAT and CGT are different taxes. A gift or inheritance can raise CAT for the recipient even when the donor also has CGT points to check.","RGVR6R4zYzflnOcFd6gYdnDSCA74znsE1vLkWsAtBTU",{"id":1510,"title":1511,"bestFor":1512,"body":1514,"country":41,"countryFacts":1521,"countrySlug":42,"description":1518,"excerpt":43,"extension":44,"faqs":1522,"flag":65,"heroImage":43,"howItWorks":1532,"lastUpdated":1195,"meta":1536,"metaDescription":1537,"metaTitle":1538,"navigation":71,"otherTaxes":1539,"pageType":370,"path":1547,"relatedFormations":1548,"relatedGuides":1549,"seo":1550,"stem":1551,"summaryCards":1552,"taxBracketSections":1568,"taxBrackets":1569,"taxRates":1570,"taxSlug":267,"taxType":266,"visas":1581,"watchOut":1582,"__hash__":1587},"taxes\u002Fcountry\u002Fireland\u002Fdividend-tax.md","Dividend tax in Ireland",[114,1513,472,115,113],"Shareholders",{"type":17,"value":1515,"toc":1519},[1516],[20,1517,1518],{},"Ireland’s dividend system is withholding-led at source and income-tax-led for residents. The 25% DWT figure is only the start if you personally receive the distribution in Ireland.",{"title":36,"searchDepth":37,"depth":37,"links":1520},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1523,1526,1529],{"question":1524,"answer":1525},"Does Ireland tax dividends?","Yes. Irish companies often withhold 25% DWT, and resident individuals usually pay income tax and USC on the dividend with credit for tax withheld.",{"question":1527,"answer":1528},"What is the dividend withholding tax rate in Ireland?","The common domestic DWT rate is 25%, subject to exemptions and double-tax treaty relief.",{"question":1530,"answer":1531},"Are foreign dividends taxed in Ireland?","Often yes for Irish residents. The Irish income-tax and USC position, plus any foreign withholding tax, need to be reviewed together.",[1533,1534,1535],"Irish-resident companies generally withhold dividend withholding tax at 25% on distributions, subject to exemptions and treaty relief. For many non-resident recipients, DWT is the main Irish tax cost if exemption paperwork is in place or a refund route applies.","Resident individuals usually include dividends in income tax. That means the 20% or 40% income-tax rates can apply, plus USC, with credit for DWT already withheld. Ireland is therefore not a low-tax jurisdiction for personally received portfolio dividends.","Close companies, share buy-backs and certain cross-border holding structures can change the analysis. Always separate company-level corporation tax from shareholder-level dividend tax.",{},"Ireland dividend tax guide for shareholders and investors. See 25% dividend withholding tax, income-tax treatment for residents and non-resident relief notes.","Ireland dividend tax: 25% DWT and personal rates (2026)",[1540,1541,1542,1543,1544,1545,1546],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Fireland\u002Fdividend-tax",[],[],{"title":1511,"description":1518},"country\u002Fireland\u002Fdividend-tax",[1553,1556,1560,1564],{"label":1554,"value":1405,"note":1555},"Dividend withholding tax","Common DWT on Irish distributions",{"label":1557,"value":1558,"note":1559},"Resident individual tax","Income tax + USC","Usually 20% or 40% plus USC",{"label":1561,"value":1562,"note":1563},"Treaty relief","Often available","For qualifying non-residents",{"label":1565,"value":1566,"note":1567},"Self-assessment","Often required","Credits for DWT apply",[],[],[1571,1573,1575,1578],{"label":1554,"value":1405,"badge":1572},"DWT",{"label":1574,"value":1215},"Standard income tax on dividends",{"label":1576,"value":1577},"USC on dividends","Often applies",{"label":1579,"value":1580},"Non-resident relief","Treaty \u002F exemption dependent",[],[1583,1584,1585,1586],"A company paying 12.5% corporation tax does not mean shareholders pay a light dividend tax. Personal extraction can still be expensive.","Non-resident exemption from DWT is paperwork-sensitive. Missing declarations can leave 25% stuck in the system until corrected.","Foreign dividends received by Irish residents can still be taxable in Ireland, with foreign tax credit questions on top.","Preferential share arrangements and close-company rules can recharacterise some payments.","y564aocIqrDySzLzRwsL9Ly2eBrGm_p5PYeVlcBX7tM",{"id":1589,"title":1590,"bestFor":1591,"body":1592,"country":41,"countryFacts":1599,"countrySlug":42,"description":1596,"excerpt":43,"extension":44,"faqs":1600,"flag":65,"heroImage":43,"howItWorks":1609,"lastUpdated":1195,"meta":1613,"metaDescription":1614,"metaTitle":1615,"navigation":71,"otherTaxes":1616,"pageType":370,"path":1624,"relatedFormations":1625,"relatedGuides":1626,"seo":1627,"stem":1628,"summaryCards":1629,"taxBracketSections":1641,"taxBrackets":1642,"taxRates":1643,"taxSlug":253,"taxType":189,"visas":1650,"watchOut":1651,"__hash__":1655},"taxes\u002Fcountry\u002Fireland\u002Fwealth-tax.md","Wealth tax in Ireland",[114,113,325,611,115],{"type":17,"value":1593,"toc":1597},[1594],[20,1595,1596],{},"Ireland’s wealth-tax answer is simple: there is no general annual net wealth tax. The harder planning work sits in property taxes, 33% CGT and 33% CAT instead.",{"title":36,"searchDepth":37,"depth":37,"links":1598},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1601,1603,1606],{"question":1186,"answer":1602},"No. Ireland does not currently levy a general net wealth tax.",{"question":1604,"answer":1605},"Are shares taxed as wealth in Ireland?","Not through an annual wealth tax. Shares can still create income tax, DWT, CGT or CAT depending on the event.",{"question":1607,"answer":1608},"Is Ireland good for wealth holding?","It can work for people focused on avoiding annual net wealth tax, especially alongside the 12.5% corporate regime, but personal income tax, CGT and CAT remain material.",[1610,1611,1612],"Ireland currently has no general annual tax on an individual’s worldwide net wealth. Bank accounts, listed portfolios and private company shares are not subject to an Irish net wealth tax as such.","Property ownership still creates tax. Local property tax applies to residential property, and stamp duty can apply on acquisitions. Those are transaction or property taxes, not a broad wealth tax.","The bigger wealth-transfer cost in Ireland is usually Capital Acquisitions Tax on gifts and inheritances, not an annual wealth charge.",{},"Ireland wealth tax guide. See the current 0% net wealth tax position, local property tax notes and why CGT and CAT still matter for asset owners.","Ireland wealth tax: 2026 status and what still applies",[1617,1618,1619,1620,1621,1622,1623],{"title":157,"slug":250,"icon":251},{"title":256,"slug":257,"icon":258},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Fireland\u002Fwealth-tax",[],[],{"title":1590,"description":1596},"country\u002Fireland\u002Fwealth-tax",[1630,1632,1635,1638],{"label":189,"value":297,"note":1631},"No general net wealth tax",{"label":1633,"value":297,"note":1634},"Net worth tax","No annual levy on worldwide assets",{"label":1636,"value":1308,"note":1637},"Local property tax","Residential property based",{"label":1639,"value":228,"note":1640},"Wealth return","No standalone wealth filing",[],[],[1644,1646,1648],{"label":927,"value":297,"badge":1645},"Zero",{"label":1647,"value":297},"Annual asset tax",{"label":1636,"value":1649},"Applies",[],[1652,1653,1654],"No wealth tax does not mean low lifetime tax on wealth. CGT at 33% and CAT at 33% can be more important than an annual levy.","Residential property still brings local property tax and potential stamp duty on purchase.","Domicile and residence can still affect how foreign assets are taxed on income, gains or inheritance.","syk45yNAwxq5ylzGnS6MCkjYbRj8bSDv8P8BazI3p8g",{"id":1657,"title":1658,"bestFor":1659,"body":1661,"country":41,"countryFacts":1668,"countrySlug":42,"description":1665,"excerpt":43,"extension":44,"faqs":1669,"flag":65,"heroImage":43,"howItWorks":1679,"lastUpdated":1195,"meta":1683,"metaDescription":1684,"metaTitle":1685,"navigation":71,"otherTaxes":1686,"pageType":370,"path":1694,"relatedFormations":1695,"relatedGuides":1696,"seo":1697,"stem":1698,"summaryCards":1699,"taxBracketSections":1715,"taxBrackets":1716,"taxRates":1717,"taxSlug":257,"taxType":256,"visas":1732,"watchOut":1733,"__hash__":1738},"taxes\u002Fcountry\u002Fireland\u002Finheritance-tax.md","Inheritance tax in Ireland",[1030,115,895,1660,1031],"Business owners",{"type":17,"value":1662,"toc":1666},[1663],[20,1664,1665],{},"Ireland’s inheritance system is threshold-based rather than estate-based. The relationship between giver and receiver, and how much has already been received in that group, usually matter more than the size of the estate alone.",{"title":36,"searchDepth":37,"depth":37,"links":1667},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":228,"fatfStatus":229},[1670,1673,1676],{"question":1671,"answer":1672},"Does Ireland have inheritance tax?","Yes. Ireland charges Capital Acquisitions Tax at 33% on gifts and inheritances above the relevant group threshold.",{"question":1674,"answer":1675},"What is the CAT threshold for a child in Ireland?","The common Group A threshold is EUR 400,000 for benefits taken from a parent, with 33% on the excess.",{"question":1677,"answer":1678},"Are gifts taxed in Ireland?","Yes. Gifts and inheritances both fall under CAT, subject to thresholds, the small-gift exemption and any specific reliefs.",[1680,1681,1682],"Ireland taxes gifts and inheritances through Capital Acquisitions Tax (CAT), paid by the beneficiary. The standard rate is 33% on the amount above the relevant group threshold.","Group thresholds are lifetime and aggregate benefits from the same group relationship. From the thresholds in force since 2 October 2024 and still used in 2026 planning, Group A is EUR 400,000, Group B EUR 40,000 and Group C EUR 20,000.","Spouses and civil partners generally benefit from a broad exemption. Small gift exemptions and agricultural or business reliefs can also change the result when the conditions are met.",{},"Ireland inheritance tax guide covering Capital Acquisitions Tax at 33%, Group A\u002FB\u002FC thresholds, spouse exemption and gift-tax notes for 2026.","Ireland inheritance tax: CAT rates and thresholds (2026)",[1687,1688,1689,1690,1691,1692,1693],{"title":157,"slug":250,"icon":251},{"title":189,"slug":253,"icon":254},{"title":96,"slug":260,"icon":261},{"title":92,"slug":263,"icon":264},{"title":266,"slug":267,"icon":268},{"title":103,"slug":270,"icon":271},{"title":273,"slug":274,"icon":275},"\u002Fcountry\u002Fireland\u002Finheritance-tax",[],[],{"title":1658,"description":1665},"country\u002Fireland\u002Finheritance-tax",[1700,1703,1707,1711],{"label":1701,"value":1223,"note":1702},"CAT rate","On taxable excess",{"label":1704,"value":1705,"note":1706},"Group A threshold","EUR 400,000","Commonly child from parent",{"label":1708,"value":1709,"note":1710},"Group B threshold","EUR 40,000","Close relatives",{"label":1712,"value":1713,"note":1714},"Group C threshold","EUR 20,000","Others",[],[],[1718,1720,1723,1726,1729],{"label":1701,"value":1223,"badge":1719},"Standard",{"label":1721,"value":1722},"Group A","EUR 400,000 free then 33%",{"label":1724,"value":1725},"Group B","EUR 40,000 free then 33%",{"label":1727,"value":1728},"Group C","EUR 20,000 free then 33%",{"label":1730,"value":1731},"Spouse \u002F civil partner","Generally exempt",[],[1734,1735,1736,1737],"Thresholds are cumulative lifetime figures within a group, not fresh annual allowances on every transfer.","Irish property can create CAT exposure even in some cross-border estates, and residence or domicile can expand the scope further.","CGT for the disponer and CAT for the beneficiary can interact on lifetime gifts.","Unmarried partners are not automatically treated like spouses for CAT.","LgPplrnDUFQHO2paeG4JeW9AHrXJzRmKgrD3zBxz5jo",1788594216124]