Does Ireland tax foreign income?

Non-domiciled residents: foreign income taxed only when brought to Ireland. In one line: non-doms: 0% on foreign income kept abroad · up to 52% on Irish income.

Can I run an online business from Ireland?

Effective tax about 40% with the cheapest legal set-up, which costs about USD 3,000 a year: Irish work is Irish income: 40% + USC/PRSI; company 12.5% + dividends taxed.

What is the catch in Ireland?

Housing crisis, high rents; High tax on local income

Moving to Ireland: tax, residence and real costs (2026)

Ireland: non-doms: 0% on foreign income kept abroad · up to 52% on Irish income. The cheapest route to residence is eU registration; non-EU: Stamp 0 (EUR 50k a year): about USD 1,000 in fees doing it yourself, with no investment, in about 1 months. Living costs about USD 3,000 a month for one person in Dublin, USD 2,000 in Limerick, and around USD 1,900 on a bare-minimum budget.

Key facts

Tax in one line	non-doms: 0% on foreign income kept abroad · up to 52% on Irish income
Foreign income	non-domiciled residents: foreign income taxed only when brought to Ireland
Gains · dividends	33% (foreign gains only if remitted for non-doms) · taxed as income
Wealth · inheritance tax	none · 33% (CAT) above thresholds
Cheapest residence	EU registration; non-EU: Stamp 0 (EUR 50k a year)
Money needed	About USD 1,000 in fees doing it yourself, with no investment
Time	about 1 months
Doable yourself?	Yes, with a checklist
Days you must spend there	183 (or 280 over two years)
Citizenship	5 years (Irish ancestry: by descent)
Online business	40% effective, about USD 3,000 a year to run: Irish work is Irish income: 40% + USC/PRSI; company 12.5% + dividends taxed
Living (one person a month)	Dublin ~USD 3,000; bare minimum ~USD 1,900; family of four ~USD 5,900
Good for	12.5% trading companies; EU headquarters; Knowledge Development Box
Common set-up	non-dom remittance + an Irish trading company

Pros and cons

Pros	Cons
Remittance basis for non-doms 12.5% trading company tax English-speaking EU	Housing crisis, high rents High tax on local income

Questions

How much does residence in Ireland cost?: EU registration; non-EU: Stamp 0 (EUR 50k a year): about USD 1,000 in fees doing it yourself, with no investment, about 1 months.
Does Ireland tax foreign income?: Non-domiciled residents: foreign income taxed only when brought to Ireland. In one line: non-doms: 0% on foreign income kept abroad · up to 52% on Irish income.
What does it cost to live in Ireland?: Living costs about USD 3,000 a month for one person in Dublin, USD 2,000 in Limerick, and around USD 1,900 on a bare-minimum budget (based on livingcost.org, 2026).
Can I run an online business from Ireland?: Effective tax about 40% with the cheapest legal set-up, which costs about USD 3,000 a year: Irish work is Irish income: 40% + USC/PRSI; company 12.5% + dividends taxed.
What is the catch in Ireland?: Housing crisis, high rents; High tax on local income

Compare

Monaco: 0% on foreign income · 0% on local income (French citizens excepted)
Andorra: 10% on foreign income (credit for tax paid abroad) · 10% on local income · 10% top
Switzerland (lump-sum taxation): lump-sum: a yearly fixed tax on living costs instead of tax on income (foreign income and gains included)
Italy (flat tax for new residents): EUR 300k a year flat on all foreign income and gains, whatever the amount · 43% on Italian income
Greece (non-dom): EUR 100k a year flat on all foreign income (+EUR 20k per family member) · up to 44% on Greek income
Cyprus (non-dom): 0% on dividends and interest (non-dom, 17 years) · 20-35% on work income · 0% on securities gains
Malta: foreign income: 0% unless brought to Malta (min. tax EUR 5k) · 35% top on Maltese income
Portugal (IFICI): 0% on most foreign income (IFICI, 10 years) · 20% flat on qualifying Portuguese work income · 48% otherwise

Compare all 53 places with your own income and budget →

Sources

https://www.revenue.ie
Living costs: based on livingcost.org (livingcost.org, June 2026), rounded