Ireland vs Romania
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฎ๐ช Ireland โ Local Property Tax & USC
Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%โ8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.
๐ท๐ด Romania โ Local & County Taxes
Romania's 41 counties (judeลฃe) and Bucharest municipality do not set income tax โ this is nationally set. Municipalities levy local taxes including property tax (impozit pe clฤdiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.
Ireland vs Romania: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฎ๐ช Ireland has a higher top income tax rate (20โ40% vs 10%). ๐ท๐ด Romania is more favourable for high earners.
๐ VAT/Sales Tax: Ireland has a higher consumption tax (9โ23% vs 5โ19%).
๐ข Corporate Tax: ๐ฎ๐ช Ireland offers a lower corporate rate (15% vs 16%), which can influence business location decisions.
๐ Capital Gains: ๐ท๐ด Romania taxes investment gains at a lower rate (10% vs 33%), benefiting investors.