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Italy vs Ireland
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇮🇹 Italy
vs
🇮🇪 Ireland
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
23–43%
3-bracket IRPEF reform targeting completion
No change
20–40%
Planned USC reforms; top 40% rate unchanged
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–22%
Digital economy VAT rules tightening
No change
9–23%
Standard 23% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
24%
Investment incentive rate (20%) extended
No change
12.5–15%
15% effective for large MNCs; 12.5% for SMEs
No change

Capital Gains Tax

Capital Gains Tax
26%
Flat 26% maintained
No change
33%
No change proposed
No change

Social Security & Payroll

Social Security / Payroll
~40%
Pension reform adjustments continuing
No change
~15.05%
Auto-enrolment pension system launching
No change
State, Regional & Local Taxes

🇮🇹 ItalyRegional & Municipal Income Taxes

Italy's 20 regions levy addizionale regionale at 0.7%–3.33%. Municipalities add addizionale comunale up to 0.9%. Sicily, Sardinia, and Trentino-Alto Adige have special autonomous status. IRAP (regional business tax) at ~3.9% applies to businesses. Local property tax (IMU) is set by municipalities on investment properties. Cumulative marginal rates can exceed 50%.

🇮🇪 IrelandLocal Property Tax & USC

Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%–8%). 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.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Italy vs Ireland: Key Tax Differences (2026)

💰 Income Tax: 🇮🇹 Italy has a higher top income tax rate (23–43% vs 20–40%). 🇮🇪 Ireland is more favourable for high earners.

🛒 VAT/Sales Tax: Ireland has a higher consumption tax (4–22% vs 9–23%).

🏢 Corporate Tax: 🇮🇪 Ireland offers a lower corporate rate (15% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇮🇹 Italy taxes investment gains at a lower rate (26% vs 33%), benefiting investors.

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All 🇮🇹 Italy comparisons →All 🇮🇪 Ireland comparisons →