Ireland

Ireland serves as Europe's tech and business hub, with a 12.5% corporate tax rate that has attracted major multinationals. The common law system, English-speaking environment, and EU membership create a favorable base for international business, though investor immigration options are now limited.

Individual income tax reaches 40% on earnings over EUR 42K , with additional USC and PRSI charges bringing effective rates to approximately 52%. There is no wealth tax. Capital gains are taxed at 33%. The Special Assignee Relief Programme (SARP) provides tax relief for executives relocating to Ireland, exempting 30% of income over EUR 100K for up to five years.

The Immigrant Investor Programme (IIP) closed abruptly on February 15, 2023, with just one day's notice. The program had attracted approximately EUR 1300.0M in investment, primarily from Chinese nationals. The government cited EU security concerns and program audit weaknesses as reasons for closure.

Existing applications (over 3,000 pending at closure) continue to be processed. The Start-Up Entrepreneur Programme (STEP) for innovative businesses remains active. Ireland does not offer a citizenship by investment program, and naturalization requires five years of residence.

Despite the IIP closure, Ireland remains attractive for international business due to its corporate tax regime, legal framework, and access to the EU market.