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| 租金所得之實際稅率 | |||
| 月收入 | €1,500 | €6,000 | €12,000 |
| 稅率 | 10.1% | 11.5% | 13.9% |
I. INDIVIDUAL TAXATION（個人稅）
Nonresidents are taxed on their income from Irish sources. Married couples may elect to be taxed separately or jointly.
The tax year in Ireland had been aligned to the calendar year as of January 2002.
非住民之所得需要被課稅。已婚配偶則可選擇採取分別課徵或聯名課徵。
INCOME TAX（所得稅）
Nonresidents are liable to pay taxes on their Irish-sourced income. Taxable income is generally an aggregate of all kinds of income.
The rates that apply to residents may not apply to nonresidents, unless all of the taxpayer’s income is subject to Irish income tax. Allowances, deductions and credits available to residents are not available to nonresidents unless certain conditions are met.
非住民之所得需要被課稅（這裡所指的被課稅所得一般是指各種所得的總合）。
RENTAL INCOME（租金所得）
Rental income is taxed at 20%, withheld by the tenant. The taxpayer has the option to file a return and claim relief for income-generating expenses. Allowable deductions include ground rent, rates, maintenance costs, general repairs, insurance, management fees, service charges, advertising, accounting fees, depreciation (wear and tear), building expenditures, and interest.
租金所得須被課徵20%，對承租人預扣稅項。納稅人可選擇報稅或要求支出減免。可允許扣除項目包括地租、維護成本、一般修繕、保險費用、管理費、服務費、廣告費、帳單費、折舊、大樓運作及利息等。
II. Stamp Duty on Property Leases（不動產出租之印花稅）
Stamp duty rates on property leases range from 1% to 12%, which is levied on the average annual rent reserved by lease. The applicable rate depends on the length of the lease.
Stamp duty rates range from 0% to 6% on premiums on leases of land and other real property.
不動產出租之印花稅稅率為1%-12%，並對平均年租金保留進行課徵。其實際稅率之多寡則視乎租賃期的長短。
另外，對土地及其他不動產之租金溢價課徵0%-6%之印花稅。
CAPITAL GAINS（資本利得）
Nonresidents are liable to pay capital gains tax for gains realized from the sale of real estate property in Ireland. Capital gains tax is levied at a flat rate of 30%, effective as of 07 December 2011. Taxable capital gains are generally computed as selling price less acquisition costs, adjusted for inflation, and improvement costs.
非住民具有由於愛爾蘭不動產所賺取之資本利得作為資本利得稅之繳付義務，其固定稅率為30%。資本利得一般是以售賣價格減去取得價格計算得出，並以通膨及增值作修正。
Nonresidents earning capital gains exceeding €500,000 from the sale of Irish property are liable to pay withholding tax at the rate of 15%, which is levied on the selling price/fair market value of the property. This tax is then credited against the nonresident’s capital gains tax liability.
非住民具有由於愛爾蘭不動產所賺取超過50萬歐圓之資本利得作為預扣所得稅之繳付義務，其稅率為15%，並以售賣價格或公平市場價格被課徵。有關稅項將被記入非住民資本利得稅之貸方負債上。
Stamp Duty on Sales of Residential Properties（出售住宅不動產之印花稅）
Stamp duties are levied on sales of residential properties at progressive rates.
| 出售住宅不動產之印花稅 | |
| 稅基 | 稅率 |
| €1,000,000以下 | 1% |
| €1,000,000以上 | 2% |
III. PROPERTY TAX（房產稅）
In Ireland, no property tax is levied on residential property.
愛爾蘭沒有房產稅。
IV. CORPORATE TAXATION（企業稅）
INCOME TAX（收入稅）
Income earned by companies is subject to corporate income tax at varying rates depending on income classification: 12.5% on trading income and 25% on non-trading income.
企業所賺取之收入需要被課徵的稅額多寡視乎收入規模：屬買賣交易收入為12.5%；屬非買賣交易收入則為25%。
CAPITAL GAINS TAX（資本利得稅）
Capital gains tax earned by companies is subject to capital gains tax at 30% and 40%, depending on certain conditions.
稅率為30%-40%，稅率之多寡視乎實際狀況。
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