PAYE & self-assessment · Revenue Commissioners
Tax guide for expats in Ireland
Key things to know before your first Irish tax return:
Irish pay is taxed in layers: income tax at 20% / 40% bands, Universal Social Charge (USC) on gross income, and PRSI on employment. Your employer runs PAYE every month, but you still need a Personal Public Service (PPS) number and may need to file a return if you have extra income or arrive mid-year. Revenue’s online services handle most filings once you are registered.
At a glance
- Tax year
- Calendar year 2026
- Standard rate band (single)
- €44,000 @ 20%, balance @ 40%
- Employee PRSI (Class A)
- 4.35% from Oct 2026
- Standard VAT
- 23% · reduced 13.5% / 9%
- Self-assessment filing
- Deadline 31 October 2026 (Revenue online)
Residency
When you become Irish tax-resident
You become Irish tax-resident when you meet Revenue’s day-count tests — notably 183 days or more in a tax year or 280 days or more in total, taking the current tax year plus the preceding tax year together. Once resident, worldwide income is within scope of Irish tax (with treaty relief where it applies). Non-residents are generally taxed only on Irish-source income.
⚠️ Common mistakes new arrivals make
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Assuming PAYE means you never file.
PAYE covers salary withholding, but foreign rental income, share options, or side freelance work can still trigger a self-assessment obligation once you are resident.
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Forgetting USC is separate from income tax.
USC is calculated on gross income with its own banded rates. Your payslip shows both — do not compare the combined deduction to the headline 40% rate alone.
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Missing the PPS step before starting work.
Without a PPS number, Revenue cannot allocate tax credits correctly. Apply through MyWelfare as soon as you have proof of identity and address.
Income tax
Income tax bands & tax credits
Irish income tax is progressive: the first €44,000 of taxable income for a single person is taxed at 20%, with the balance at 40%. PAYE employees also receive tax credits that reduce the liability — the table below shows the band structure; credits are applied through Revenue’s payroll system.
| Income from | Income to | Tax rate | Notes |
|---|---|---|---|
| 0 € | 44,000 € | 20% | 20% standard rate on the first €44,000 of taxable income (single person, 2026) |
| 44,000 € | No limit | 40% | 40% higher rate on the balance above the standard-rate band (single person, 2026) |
Surcharges
Universal Social Charge (USC)
USC is a separate charge on gross income with progressive bands (standard rates for 2026). It applies broadly to employment, self-employment, and many other income types before reliefs — see the summary block below for the band structure Revenue publishes.
Universal Social Charge (USC): Universal Social Charge (USC) applies on gross income above thresholds: 0.5% on the first €12,012, then 2%, 3%, and 8% on the balance (2026 USC bands).
Business & VAT
Corporation tax, self-employment & VAT
Companies pay corporation tax on profits; self-employed individuals register with Revenue and file income tax and USC through self-assessment. VAT-registered businesses charge standard VAT at 23% unless a reduced rate applies.
Corporation tax
12.5%
VAT
23%
Standard VAT
13.5%
Reduced VAT (13.5%)
9%
Second reduced rate (9%)
Filing
Deadlines & Revenue online filing
Employees on PAYE may have nothing to file if all income is taxed at source, but self-assessment returns for the previous tax year are due by 31 October 2026. Use Revenue’s online filing service linked below.
Tax year: Calendar year 2026
File via Revenue (official portal)
Treaties
Double taxation & your home country
Ireland has double taxation treaties with many countries. When you set your home country in the header, corridor-specific treaty notes appear below; otherwise confirm with Revenue or a tax adviser how foreign tax paid maps to your Irish return.
Your origin
Tax treaty & corridor surprises
Set your home country using the header “From” selector to see corridor-specific guidance. Every origin gets at least neutral treaty orientation below.
your home country → Ireland: tax treaty basics
Check your double-taxation treaty
Check the double-taxation treaty between your home country and Ireland before you relocate. Once you are tax-resident in Ireland, you generally declare worldwide income there and claim relief for tax already paid at home.
Year-one filing
If you arrive mid-year, you may have a split-year situation — income before becoming resident in your destination may be taxed differently. Declare foreign income even when a treaty prevents double taxation.
Get corridor-specific advice
Pension withdrawals, rental income abroad, and home-country bank accounts often surprise first-time filers. One consultation with a cross-border tax advisor familiar with your corridor is worthwhile in year one.
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