Living in Ireland: The Complete Expat Guide for 2026
Ireland occupies a unique position for British nationals: it is the only EU member state where UK citizens can live, work, and reside without any visa or immigration process whatsoever, under the Common Travel Area (CTA) — a framework that predates both the EU and its predecessor organisations and has been preserved post-Brexit. For UK nationals seeking to remain within an English-speaking, EU-adjacent economy with strong employment prospects, Ireland is the most accessible option available.
It is also, particularly in Dublin, genuinely expensive. This guide covers what you need to know.
Dublin, Cork, and Galway: Choosing Your Base
Dublin is the overwhelming first choice for UK expats — a compact, historically rich capital with a disproportionate concentration of global technology companies, financial services firms, and pharmaceutical multinationals. Google, Meta, Apple, LinkedIn, Airbnb, Stripe, and dozens of other major tech companies have their European headquarters in or around Dublin, making it one of the most significant technology employment hubs in Europe. The city centre, south Dublin suburbs (Ranelagh, Rathmines, Ballsbridge, Sandymount), and north Dublin villages (Clontarf, Malahide) are popular residential choices. The commuter belt extends to Wicklow, Kildare, and Meath.
Cork is Ireland's second city — more affordable than Dublin, with a strong pharmaceutical and technology presence (AstraZeneca, Apple, Amazon), an excellent food scene, and a quality of life that many returning and arriving expats prefer to the capital's intensity. Cork Airport connects to UK cities and major European hubs.
Galway on the west coast is a university city with a strong arts and culture scene, IT sector (medical devices, pharma), and extraordinary scenery in Connemara and the Aran Islands. It attracts those seeking a slower pace within a genuinely vibrant community.
The Common Travel Area
The CTA is the fundamental legal framework that makes Ireland uniquely accessible for British nationals. UK citizens have the right to:
- Enter, reside, and work in Ireland without a visa or permit
- Access social security benefits on the same basis as Irish citizens (subject to habitual residency conditions)
- Access the Irish healthcare system (subject to tax and PRSI contributions)
- Vote in Irish local and general elections
This right is reciprocal — Irish citizens have the same rights in the UK. It is not conditional on the EU relationship; the CTA is a bilateral arrangement between the UK and Ireland.
Post-Brexit, Ireland became the principal route by which UK nationals could access EU residence — by establishing Irish residence, individuals can then exercise EU free movement rights within the Schengen Area, though this is subject to the rules of each individual EU state and legal advice should be sought.
SARP: Special Assignee Relief Programme
The Special Assignee Relief Programme (SARP) is Ireland's primary incentive for attracting internationally mobile talent. Eligible individuals who are assigned to work in Ireland (having worked for the same employer group outside Ireland for at least six months prior) can claim an exemption on 30% of their employment income above a threshold of €100,000 per year.
In practical terms: an employee earning €200,000 receives the 30% relief on the €100,000 above the threshold — meaning €30,000 of income is exempt from Irish income tax. The benefit is available for up to five consecutive tax years.
Additional benefits include employer-funded travel to the employee's country of origin (once per year per eligible child or spouse, and two trips per year for the employee), school fees (up to €5,000 per child per year), and a standard entitlement to the full set of Irish tax credits.
SARP applications are submitted to Revenue, and the conditions and restrictions (including the requirement to be assigned rather than locally hired) should be carefully reviewed with an Irish tax adviser.
PRSI Contributions
Pay Related Social Insurance (PRSI) is Ireland's social insurance system — equivalent to National Insurance in the UK. Employee PRSI is levied at 4.2% of gross earnings (the rate rose from 4.1% on 1 October 2025 and is scheduled to increase again to 4.35% from 1 October 2026 — verify the current rate with Revenue or a tax adviser). Employer contributions are higher.
PRSI contributions provide entitlement to a range of social welfare benefits including Jobseeker's Benefit, Illness Benefit, Maternity Benefit, and ultimately the State Contributory Pension (currently around €15,560 per year — €299.30 per week — at maximum entitlement from age 66).
UK nationals who have worked in the UK and contributed to National Insurance retain entitlement to UK State Pension, which can run concurrently with Irish State Pension entitlements. PRSI records built in Ireland are separate from NI records.
Taxation
Ireland operates a progressive income tax system with two rates:
- 20% on income up to the standard rate cut-off point (€44,000 for a single person in 2026; varies by personal circumstances)
- 40% above this threshold
In addition, the Universal Social Charge (USC) applies at graduated rates from 0.5% to 8%, and PRSI at 4%. For a higher earner, the combined marginal rate reaches approximately 52%.
Capital gains tax: CGT in Ireland is charged at 33% on gains above the annual exempt amount (€1,270 — extremely low). This is a significant consideration for UK expats who have accumulated investment portfolios or may sell UK property while Irish resident.
Inheritance and gift tax (Capital Acquisitions Tax — CAT): Charged at 33% above group threshold exemptions. The group A threshold (parent to child) is €400,000 (raised from €335,000 for gifts and inheritances on or after 2 October 2024); group B (other relatives) is €32,500; group C (all others) is €16,250. These thresholds are considerably lower than the UK's IHT nil-rate band system.
Ireland and the UK have a double taxation agreement covering both income tax and capital gains. UK nationals becoming Irish tax resident must carefully consider the interaction of Irish and UK tax obligations, particularly in the first and last years of Irish residency.
Healthcare: HSE vs Private
The Health Service Executive (HSE) operates Ireland's public healthcare system. It is free at point of use for those with Medical Cards (means-tested), and available at reduced cost for those with GP Visit Cards and generally for hospital inpatient care. However, the HSE is under significant strain: long waiting times for specialist referrals, A&E overcrowding, and a shortage of GPs in some areas are well-documented challenges.
The majority of expats in Ireland — particularly those on employer-arranged packages — take out private health insurance. The three main insurers are VHI Healthcare, Laya Healthcare, and Irish Life Health. Private insurance provides access to private hospitals and consultant care, significantly reducing waiting times. The principal private hospitals include Beacon Hospital, Blackrock Clinic, Mater Private, and the Bon Secours group.
Premium: a comprehensive individual plan costs approximately €1,200–€2,500 per year depending on age and coverage level.
Cost of Living
Dublin is genuinely expensive — among the most expensive cities in the EU. Accommodation is the primary driver: a one-bedroom apartment in a central Dublin location (D2, D4, D6, D8) will cost approximately €2,000–€2,800 per month in rent. The housing shortage is structural and well-publicised; affordability continues to deteriorate.
Cork and Galway offer more reasonable rents — perhaps 25–35% lower than Dublin for comparable accommodation.
Groceries, dining out, and entertainment are broadly comparable to the UK (if not slightly higher). Transport costs in Dublin are high; the public transport network is improving but remains less comprehensive than London's.
A single professional in Dublin should budget approximately €3,500–€4,500 per month for a comfortable lifestyle (excluding savings and investment contributions).
How Global Investments Can Help
Ireland's tax regime — particularly the 33% CGT rate, low CAT thresholds, and high marginal income tax — requires careful pre-arrival planning for UK nationals with existing investment portfolios, UK property, or inheritance expectations.
Global Investments advises UK nationals on the tax implications of relocating to Ireland: when to crystallise UK gains, how to structure portfolios to minimise exposure, and how to ensure UK and Irish obligations are both met efficiently. We work with Irish tax partners where local filing is required.
Contact Global Investments for an initial consultation before your move.
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.