Property tax services / Ireland / Tax Rates

Tax Rates and Deadlines

Tax Rates and Deadlines
January 1st – December 31st
Income Tax Rate
20% - 40% (since 01 Jan 2015)
Universal Social Charge (USC)
0.5% - 8%
Capital Gains Tax
Capital Gains Tax is payable on any increase in value since acquisition at 33%. The gain is calculated on the difference between the sale price the price of acquisition adjusted by an inflation index.
Inheritance Tax
Irish Inheritance Tax is payable by both resident and non-resident beneficiaries on certain transferred assets including property. There are exemption thresholds depending on the relationship between the donor and the beneficiary. The remaining taxable value in excess of the relevant threshold is taxed at 33%.
Income Tax Deadline
31st October
Dual Tax Agreement with the UK
Yes