Taxes
Ireland — Tax: Wealth Tax
Ireland levies two capital taxes, Capital Gains Tax and Capital Acquisitions Tax (33% above lifetime group thresholds), rather than an annual wealth tax.
VerifiedGovernment / official sourceRevenue / Department of Finance — capital taxesLast reviewed: 2026-10-23
Why this matters
Relocating to Ireland without understanding the tax system could lead to unexpected tax liabilities.
Key facts
- Department of Finance papers describe Ireland two capital taxes as Capital Acquisitions Tax and Capital Gains Tax; no annual net-wealth tax is listed.
- Capital Acquisitions Tax is 33% on the amount above the lifetime group threshold: from 7 October 2026 Group A EUR 420,000, Group B EUR 44,000 and Group C EUR 22,000 (previously EUR 400,000, EUR 40,000 and EUR 20,000).
- The Finance (No.2) Bill 2026 cuts the standard CGT rate to 31% from 7 October 2026; confirm enactment.
- 2023 receipts were about EUR 1.52 billion from CGT and EUR 634 million from CAT.
Steps
- Understanding Your Tax Obligations — The Revenue Commissioners will assess your tax obligations based on your income, assets, and residency status. You may need to file tax returns and pay taxes on your worldwide income.
- Domicile and Residency Status — Your domicile and residency status can impact your tax obligations. If you are a resident in Ireland, you will be taxed on your worldwide income, while non-residents are only taxed on Irish-source income.