United Kingdom
EuropeIreland
EuropeUnited Kingdom vs Ireland Tax Comparison
Summary
2
🇬🇧 United Kingdom
0
Ties
5
🇮🇪 Ireland
🇮🇪 Ireland has lower tax rates in more categories
Tax Rates Comparison
| Category | 🇬🇧United Kingdom | 🇮🇪Ireland |
|---|---|---|
| Top Income Tax Rate | 45% | 40%Lower |
| Corporate Tax Rate | 25% | 15%Lower |
| VAT / Sales Tax | 20%Lower | 23% |
| Capital Gains Tax | 20%Lower | 33% |
| Employee Social Security | 8% | 4%Lower |
| Employer Social Security | 13.8% | 11.05%Lower |
| Self-Employed Social Security | 9% | 4%Lower |
Living Indicators
| Category | 🇬🇧United Kingdom | 🇮🇪Ireland |
|---|---|---|
| Cost of Living Index | 75 | 73Lower |
| Quality of Life Index | 70Lower | 75 |
| Tax Treaties | 130 | 76Lower |
Income Tax Brackets
United Kingdom
Personal allowance tapers off above 100k GBP. Scotland has different rates.
Ireland
Plus USC (Universal Social Charge) of 0.5-8% and PRSI of 4%.
Special Tax Regimes
United Kingdom
Non-Domiciled (Non-Dom) Status
Being reformed from April 2025. New residence-based regime replacing the remittance basis. 4-year FIG regime for new UK residents.
Ireland
Special Assignee Relief Programme (SARP)
30% income tax relief on employment income over 75k EUR for assignees.
Knowledge Development Box
Effective 6.25% rate on qualifying IP income.
Digital Nomad Visa
Disclaimer: This content is for informational purposes only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making decisions about your tax residency or obligations.
Data last updated: United Kingdom (2024-01) · Ireland (2024-01)