Moving from the UK to Ireland: the remittance basis that survived
The single fact that defines this corridor: the UK abolished domicile-based taxation on 6 April 2025, and Ireland kept its own remittance basis for non-domiciled individuals on an indefinite footing.
Indefinite beats four years
UK FIG gives four tax years of exemption on foreign income and gains, then full worldwide taxation. Ireland's remittance basis for non-doms has no such term limit. For someone whose wealth is offshore and whose spending can be funded from clean capital, that difference compounds.
The headline Irish rate is not friendly — 48% from EUR 70,044, being 40% income tax plus 8% USC, with PRSI at 4.2% rising to 4.35% on 1 October 2026. The regime, not the rate, is the reason to look at Ireland.
SARP for executives
The Special Assignee Relief Programme exempts 30% of employment income between EUR 125,000 and EUR 1,000,000 from income tax — though not from USC or PRSI — for five years. Budget 2026 extended it to 2030.
The domicile levy is the counterweight
Irish-domiciled individuals with worldwide income over EUR 1M and Irish property over EUR 5M pay a EUR 200,000 annual domicile levy. This does not touch a UK national who is Irish-resident but not Irish-domiciled — but it is the reason domicile, not residence, is the first question in any Irish plan.
Before you move
- Irish residence is 183 days, or 280 days across two years with at least 30 in each — the two-year rule catches people who split time evenly.
- CGT is 33% flat and Capital Acquisitions Tax is 33% above EUR 400,000 parent to child, both higher than the UK's 24% and materially worse for lifetime gifting.
- The Immigrant Investor Programme closed in February 2023 with no replacement, so there is no investment route in.
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Tax rates are only the first screen. Residency, ownership, treaty position and succession can change the outcome.
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