Ireland occupies a unique position among European relocation destinations for UK nationals. It shares a language, a common travel area (no passport required for UK citizens), a legal heritage, and many cultural touchpoints with Britain. But since the UK abolished its non-domicile tax regime for most practical purposes in 2025–2026, Ireland has emerged as one of the very few English-speaking jurisdictions in the EU that retains a meaningful non-domicile remittance basis.
For internationally mobile HNW individuals — particularly those with non-UK domiciles who previously used the UK's remittance basis — Ireland deserves serious consideration as a next step.
Ireland and the non-domicile remittance basis
The Irish domicile and remittance system
Ireland's tax system distinguishes between:
- Resident and domiciled: taxed on worldwide income and gains.
- Resident but not domiciled: taxed on Irish-source income and any foreign income or gains remitted to Ireland — the remittance basis.
- Non-resident: taxed only on Irish-source income and gains.
The remittance basis means that foreign income and gains which are not brought into Ireland (not remitted) are not taxed in Ireland. This is broadly analogous to how the UK's old remittance basis worked before the UK's 2025 reforms.
What counts as a remittance?
A remittance occurs when foreign income or gains are:
- Received or used in Ireland
- Applied to a service received in Ireland
- Used to repay a debt owed in Ireland
- Applied to purchase an asset brought into Ireland
Irish Revenue's guidance on remittances is detailed; the interpretation can be technical, and care is required with offshore structures and credit card usage.
Domicile vs residency
Domicile is a concept distinct from tax residency. A UK-domiciled individual moving to Ireland becomes Irish resident (after 183 days or establishing an ordinary residence) but retains a UK domicile until they form a genuine, long-term intention to remain in Ireland permanently — acquiring a domicile of choice. Until that intent is formed and demonstrated, the person remains foreign-domiciled and can access the remittance basis.
In practice, many internationally mobile individuals who were born in third countries or whose parents were, may have neither a UK nor an Irish domicile. These individuals are particularly well-placed to use the Irish remittance basis.
The Irish domicile levy
A domicile levy of €200,000 per year applies to Irish-domiciled individuals with worldwide income exceeding €1 million and Irish-situated property exceeding €5 million. This does not apply to foreign-domiciled individuals — another reason the non-dom distinction is significant in Ireland.
Irish tax residency: the rules
You are Irish tax resident in a year if you spend:
- 183 days or more in Ireland in that year, or
- 280 days or more in Ireland across that year and the preceding year combined (with at least 30 days in each year).
A split year relief applies in the year of arrival and departure, allowing you to be treated as resident only for the portion of the year when you are physically present.
Ordinary residence is a separate concept — you become ordinarily resident in Ireland after three consecutive years of Irish tax residency, and ceasing to be a resident does not immediately end ordinary residence.
Irish income tax: rates and structure
Ireland's income tax operates through a two-rate system and a set of credits:
Standard and higher rates
- 20% on income up to the standard rate cut-off (€44,000 for a single person for 2026, higher for married couples)
- 40% on income above the cut-off
USC (Universal Social Charge)
An additional charge on gross income (2026 rates):
- 0.5% on income up to €12,012
- 2% on €12,012–€28,700
- 3% on €28,700–€70,044
- 8% on income above €70,044
Incomes of €13,000 or less in the year are exempt from USC entirely. Self-employed individuals pay an additional 3% USC surcharge on non-PAYE income above €100,000.
PRSI (Pay Related Social Insurance)
Employees pay 4.2% PRSI on gross income for 2026 (rising to 4.35% from 1 October 2026). Employers pay approximately 11.15%–11.40%. Self-employed pay 4.2% on all income with a minimum annual charge of €650.
The effective rate
At higher incomes, the combined income tax, USC, and PRSI rate can approach 52% on employment income above the higher-rate band. This sounds punishing, but for non-domiciled individuals on the remittance basis, only Irish-sourced income (and remitted foreign income) is subject to this rate. Foreign income retained offshore is untaxed in Ireland.
Capital gains tax (CGT)
CGT applies at 33% on chargeable gains arising in Ireland. For non-domiciled residents, CGT on foreign gains applies only to gains on assets disposed of within Ireland and, in respect of foreign gains, only if those gains are remitted to Ireland.
The Common Travel Area: no visa required for UK nationals
UK nationals do not need a visa, residence permit, or any formal immigration permission to live and work in the Republic of Ireland under the Common Travel Area (CTA) arrangements. The CTA predates both UK and Irish EU membership and remains in force post-Brexit.
This makes Ireland unique among EU member states — a British citizen can simply move to Ireland, find accommodation, start work, and establish themselves without any immigration formality. You will need a PPS number (Personal Public Service number, equivalent to a national insurance number) for employment, tax, and public services — this is obtained from the Department of Social Protection.
Practical relocation steps
- No immigration permission needed for UK nationals; simply establish residency.
- Register for a PPS number at your local Intreo/DEASP office.
- Register with the Revenue Commissioners online (MyAccount) to obtain your tax details.
- Open an Irish bank account (main retail banks include AIB, Bank of Ireland, Permanent TSB; several neobanks also operate).
- Arrange private health insurance (discussed below).
- Notify HMRC of your UK departure (P85 form) and confirm non-residence under the UK Statutory Residence Test.
- Take advice on your domicile position and whether the remittance basis is available and advantageous in your circumstances.
Healthcare in Ireland
Ireland operates a two-tier healthcare system:
- Public system: funded by the state, free or subsidised for medical card holders (means-tested) and available to all residents at GP charges and public hospital rates.
- Private system: faster access to consultants and private hospitals; most expats and working professionals take out private health insurance.
The main private insurers are VHI Healthcare, Laya Healthcare, and Irish Life Health. Annual premiums for a single adult range from approximately €1,000 to €3,000+ depending on the plan. Ireland operates a community rating system — premiums cannot vary by age within the same plan, making private insurance relatively accessible for older new arrivals.
Cost of living in Ireland
Dublin is an expensive city — house prices and rents have risen sharply over the past decade.
As of 2026:
- Renting a one-bedroom apartment in Dublin city centre: approximately €1,800–€2,500/month.
- Outside Dublin (Cork, Galway, Limerick): approximately €1,200–€1,800/month for a one-bedroom.
- Grocery prices are comparable to the UK or slightly higher for some categories.
- Petrol, alcohol, and dining out are generally more expensive than UK equivalents.
- Ireland's property purchase market remains tight — average house prices in Dublin exceed €450,000 and supply is constrained.
Property stamp duty: on residential property, 1% on the first €1 million, 2% on the portion from €1 million to €1.5 million, and 6% on any value above €1.5 million (the 6% top band was introduced in Budget 2025). Commercial stamp duty is 7.5%.
Managing UK financial affairs from Ireland
- UK state pension: receivable in Ireland; taxability governed by the UK–Ireland DTA. Generally taxed in the UK only (government pension treatment may apply), but specific circumstances vary.
- UK private pensions: the UK–Ireland DTA is relatively favourable; specialist advice is needed on specific pension types and the remittance basis interaction.
- UK rental income: taxable in the UK; the DTA governs the interaction with Irish tax.
- UK ISAs: lose their UK tax-free status once you are Irish resident; income and gains subject to Irish tax (subject to remittance basis if applicable).
- Offshore investments and income: potentially untaxed in Ireland if not remitted (and if the remittance basis is available and elected).
Compliance caveat
Ireland's tax system, including the remittance basis, domicile levy, and DTA provisions, is subject to legislative change and Revenue interpretation. The UK also changed its non-domicile rules significantly in 2025–2026, affecting how UK-Irish planning interacts. Always take professional advice from advisers qualified in Irish and UK tax law before relying on any planning that depends on remittance basis or non-domicile status. Rules change and individual circumstances vary materially.
How Global Investments Can Help
Ireland offers one of the most compelling combinations available to UK nationals seeking an English-speaking EU base with genuine tax planning potential. But the remittance basis is not automatic, its benefits depend on proper structuring, and the interaction with UK tax — particularly for those with UK property, pensions, or business interests — requires careful coordination.
Global Investments works with internationally mobile clients exploring Ireland, helping them model the financial impact of a move, review their domicile position, structure investment and income portfolios to make the most of the Irish remittance basis, and plan UK departures efficiently.
To speak with an adviser about moving to Ireland, contact Global Investments today.
This guide is for general information only and does not constitute financial, legal or tax advice. Rules, fees and regulations change frequently; verify current requirements with a qualified adviser before acting.