Country profile
The English-speaking gateway into the EU and Europe's leading destination for US tech multinationals. 12.5% corporate tax (15% for in-scope MNEs from 2024) plus a deep R&D / IP regime have made Dublin the EU HQ for Google, Meta, Apple, Microsoft, LinkedIn, Stripe, and Salesforce. Personal tax is among Europe's heaviest at the top — 40% income + 8% USC + 4% PRSI = 52% all-in marginal — but the SARP relief halves this for inbound assignees.
Capital
Dublin
Currency
EUR
Euro
Population
5M
Nominal GDP
$0.61T
Top marginal rate
40%
Effective at $100K
32.5%
Capital gains
33%
Income tax: 20% standard rate (up to €44,000 single 2026) and 40% higher rate. Universal Social Charge (USC): 0.5%-8% on top. PRSI (social security): 4% employee. All-in top marginal rate: ~52% on income > €70K. Capital gains: 33% flat. DIRT (deposit interest): 33%. Capital acquisitions tax (gift/inheritance): 33%. SARP (Special Assignee Relief Programme): 30% income exemption for new arrivals earning > €100K, available for 5 years. Foreign-source income exempt for non-domiciled residents (remittance basis).
Median annual wage
$53,000
CSO weekly earnings × 52. Dublin tech compensation has converged towards London / Amsterdam levels — senior software engineering at MAANG-tier companies pays $150-300K base + RSU. Pharma cluster (Pfizer, MSD, Lilly) pays competitively for laboratory and engineering roles.
Index (US baseline = 100)
88
Dublin housing crisis is acute — 1BR central rent €2,000-3,000/mo, often above New York / London thresholds. Outside Dublin (Cork, Limerick, Galway) costs drop 30-40%. Income tax 'cliff' at €44,000 means small raises can deliver disappointing net effect for middle earners.
Critical Skills Employment Permit
Highest-value work permit. Min salary €38,000-64,000 depending on occupation. 2-year permit, fast-track to PR.
General Employment Permit
Standard work permit. Min salary €34,000 (€32,000 healthcare). Labor market test required.
Stamp 0 / 4 (relocating CEO / startup founder)
For senior executives / founders meeting investment / employment criteria.
Stamp 4 (post-PhD researcher)
Stay in Ireland after completing an Irish PhD or M.S. for up to 24 months unsponsored.
Citizenship eligibility: minimum 5 years of legal residence (varies by pathway).
Naturalization typically requires 5 years residence in the previous 9 (with at least the final year continuous). Ireland allows dual citizenship. Path is open from any visa category, including Critical Skills and General Employment Permit.
Irish Limited Company (Ltd) is the EU's most globally recognized vehicle for US tech subsidiaries. 12.5% corp tax (15% for in-scope MNEs > €750M turnover from 2024). Strong R&D credit (25% above-the-line), Knowledge Development Box (6.25% on qualifying IP), and EU passporting.
Irish Limited Company (Ltd)
12.5% corp tax + EU passporting + English-speaking + strong R&D credit. The default for US multinationals' EU HQ.
Revolut Ireland holds 2M+ accounts — the de facto neobank for the Irish market. Traditional bank account opening requires PPS number + proof of address — typically 2-4 weeks for new arrivals. Bank of Ireland and AIB have full digital onboarding. Mortgage availability for non-Irish residents is restricted post-2008.
System: Mixed — public (HSE / GMS) + private supplement
Means-tested public coverage. Most middle-income residents pay €60+ for GP visits and rely on private insurance for elective care.
Expat insurance: $100–$300/mo
Irish public healthcare is criticized for long waiting lists; ~50% of working-age residents carry supplementary private insurance (VHI, Laya, Irish Life Health). Private GP €60-80/visit. EHIC coverage for EU citizens.
175 Mbps
Median fixed broadband. Source: Ookla Speedtest Global Index, March 2026