Ireland
Ireland is not a low-tax country for income, but a UK person who moves there is normally not Irish-domiciled and can use the remittance basis: foreign investment income and gains on foreign assets are taxed only if brought into Ireland, with no annual charge and no time limit in Revenue's guidance. British citizens can live and work there with no visa under the Common Travel Area. The catch is that Irish salary, Irish-source income and anything you remit are taxed at up to about 52%, and gains at 33%.
Latitax verdict
Remittance basis for non-domiciled residents, but high rates on anything brought in.
Ideal for: Non-domiciled people with foreign income they keep abroad.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Secondary40% income tax (about 52% with USC and PRSI)
Capital gains
Secondary33%
Inheritance / estate
Verified33% above EUR 400,000 per child
Wealth tax
UnverifiedNone
Corporate tax
Secondary12.5% trading; 25% non-trading
Tax system
VerifiedRemittance basis for non-domiciled residents
Research, not advice. Rates change; confirm with a qualified professional before acting. 13 official sources, reviewed 2026-09-29.