Ireland vs United Kingdom: tax comparison for expats
A sourced head-to-head on Ireland and United Kingdom: tax-residency rules, income tax rates, special regimes, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
Ireland vs United Kingdom, side by side
| Ireland | United Kingdom | |
|---|---|---|
| Top income tax rate | 52.2%ⓘIrish Revenue Commissioners“Any income above your standard rate band is taxed at the higher rate of Income Tax, which is currently 40%.”View source · accessed 2026-09-19 | 45%ⓘHM Revenue & Customs (GOV.UK)“Additional rate over £125,140 45%”View source · accessed 2026-08-20 |
| Tax-residency day threshold | 183 daysⓘIrish Revenue Commissioners“280 days or more in total, taking the current tax year plus the preceding tax year together. You will not be resident in Ireland if you are here for 30 days or less in a tax year.”View source · accessed 2026-09-19 | 183 daysⓘHM Revenue & Customs (GOV.UK)“you spent 183 or more days in the UK in the tax year”View source · accessed 2026-08-20 |
| Signature tax regime | [source]PwC Worldwide Tax Summaries“The reduction is capped at EUR 50,000 in any year from 1 January 2026 onwards (maximum cap of EUR 35,000 for prior years).”View source · accessed 2026-09-19 | FIG regime (ex-non-dom): 4 yearsⓘHM Revenue & Customs (GOV.UK)“On 6 April 2025 the 4-year foreign income and gains regime replaced the remittance basis”View source · accessed 2026-08-20 |
| Digital nomad visa | No | No |
| Nomad-visa income requirement | — | — |
Every figure links to its source and verification date. Full guides: Ireland · United Kingdom.
Frequently asked questions
Is Ireland or United Kingdom better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, Ireland or United Kingdom?
Ireland treats you as tax resident after 183 days, and United Kingdom after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does Ireland or United Kingdom have a digital nomad visa?
Ireland has no dedicated digital-nomad visa; United Kingdom has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.