US Citizens Working in Ireland
See what you actually take home after US and Ireland taxes — whether you're already working abroad or planning a move.
Here's what matters most for US citizens working in Ireland:
- •Ireland has progressive income tax rates up to 40%
- •FEIE can exclude up to ~$126,500 from US taxation if you meet the physical presence test
- •Universal Social Charge (USC) adds additional tax on top of income tax
- •US-Ireland tax treaty helps prevent double taxation
Who taxes you?
As a US citizen working in Ireland, you're subject to taxation by both countries. The US taxes citizens on worldwide income, but the Foreign Earned Income Exclusion (FEIE) can exclude up to approximately $126,500 of foreign earned income if you meet the 330-day physical presence test. Ireland taxes residents on Irish-sourced income with progressive rates up to 40%, plus Universal Social Charge (USC). The US-Ireland tax treaty provides foreign tax credits to prevent double taxation.
Common pitfalls
- Irish tax rates are high, with top marginal rate of 40% plus USC
- Universal Social Charge (USC) adds additional tax on top of income tax
- Not meeting the 330-day physical presence test disqualifies you from FEIE
- State tax obligations may persist if you maintain US state residency
Frequently asked questions
Yes. US citizens must file US tax returns regardless of where they live. However, you may not owe US taxes if your income is below the FEIE threshold and you meet the physical presence test.
The FEIE allows you to exclude up to approximately $126,500 (indexed annually) of foreign earned income from US taxation if you meet either the bona fide residence test or the 330-day physical presence test.
Ireland has a progressive income tax system with rates of 20% and 40%, plus Universal Social Charge (USC) which adds additional tax on top of income tax. You can claim foreign tax credits on your US return to offset taxes paid to Ireland.
The USC is an additional tax in Ireland that applies on top of income tax. Rates vary from 0% to 8% depending on income level, with progressive brackets. It's separate from income tax and social insurance contributions.
Generally no. The US-Ireland tax treaty and foreign tax credits help prevent double taxation. You'll typically pay the higher of the two tax rates, not both.
Official resources
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