Germany vs Ireland: salary after tax 2026
I live in Germany and I'm thinking about Ireland · · rules checked 14 Nov 2026 · sources
The full picture
| Line | Germany, standard | Ireland, standard | Difference |
|---|---|---|---|
| Gross salary | €100,000 | €100,000 | €0 |
| Income tax | €23,593 | €27,200 | +€3,607 |
| Universal Social Charge | – | €4,031 | +€4,031 |
| Social security | €18,377 | €4,238 | −€14,139 |
| Total tax and contributions | €41,970 | €35,468 | −€6,502 |
| Net per year | €58,030 | €64,532 | +€6,502 |
| Net per month average | €4,836 | €5,378 | +€542 |
Year by year
Staying in Germany, standard rules apply. SARP lasts 5 years from your move to Ireland, on a salary of at least €125,000.
What drives the difference
More income tax in Ireland.
Less in contributions. Contributions come to €4,238 a year in Ireland, against €18,377 in Germany.
The tax benefits
Germany has no tax regime for people who move there. Moving costs are still deductible in the year you move; the Germany calculator works them out.
Read what movers can deduct30% of salary above €125,000 is left out of income tax, for people their employer assigns to Ireland. USC and PRSI are paid in full.
Read the SARP guideSources and limits
Germany
- Einkommensteuergesetz (EStG), §§ 32a, 39b · gesetze-im-internet.de
- Solidaritätszuschlaggesetz 1995, §§ 3, 4 · gesetze-im-internet.de
- Sozialversicherungsrechengrößen-Verordnung 2026 · gesetze-im-internet.de
- SGB V (Krankenversicherung), §§ 241, 242 · gesetze-im-internet.de
- SGB XI (Pflegeversicherung), § 55 · gesetze-im-internet.de
- SGB VI (Rentenversicherung), § 158 · gesetze-im-internet.de
- SGB III (Arbeitsförderung), § 341 · gesetze-im-internet.de
Ireland
- Taxes Consolidation Act 1997, Notes for Guidance (Finance Act 2025 edition), ss. 15, 461, 472 (income tax), Part 18D (USC), s. 825C (SARP) · Revenue
- Finance Act 2025, s. 23 (SARP) · Irish Statute Book
- Social Welfare Consolidation Act 2005, s. 13 (PRSI) · Law Reform Commission (revised acts)
- Social Welfare (Miscellaneous Provisions) Act 2024, s. 3 (PRSI rates) · Irish Statute Book
- Tax and Duty Manual Part 34-00-10, Special Assignee Relief Programme · Revenue
Employment contract, single, constant salary. Not covered: self-employment, partial years, joint filing, children (except Italy's impatriate share).
Calculated by our 2026 rules. How each country is tested, and what isn't checked yet, is on the methodology page.