Ireland vs Italy: salary after tax 2026

I live in Ireland and I'm thinking about Italy · · rules checked 14 Nov 2026 · sources

Ireland, standard rules5,378euros a month, average · €64,532 a year

Italy, with the impatriate regime+€1,091 a month6,469euros a month, average · €77,632 a year

The full picture

Line	Ireland, standard	Italy, impatriate regime	Difference
Gross salary	€100,000	€100,000	€0
Income tax	€27,200	€12,740	−€14,460
Tax-free salary	–	€45,186
Universal Social Charge	€4,031	–	−€4,031
Social security	€4,238	€9,628	+€5,390
Total tax and contributions	€35,468	€22,368	−€13,100
Net per year	€64,532	€77,632	+€13,100
Net per month average	€5,378	€6,469	+€1,091

Year by year

Staying in Ireland, standard rules apply. The impatriate regime lasts 5 tax years from your move to Italy.

If I move to Italy in

2026 · now

2027

2028

2029

2030

2031

2032

Stay in Ireland

5,378Standard

Move to Italy

–You live in Ireland

6,469Regime year 1

6,469Regime year 2

6,469Regime year 3

6,469Regime year 4

6,469Regime year 5

4,760Standard

Italy vs Ireland

–

+€1,091

−€618

Italy pays more only in 2027, 2028, 2029, 2030 and 2031. +€1,091 a month.

Assumes 2026 rules and your salary stay the same.

What drives the difference

−€18,491

Less income tax in Italy. The impatriate regime taxes only 50% of salary in Italy.

+€5,390

More in contributions. Contributions come to €9,628 a year in Italy, against €4,238 in Ireland.

The tax benefits

Ireland

SARP

30%5 yrs

30% 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 guide

Italy

The impatriate regime

50%5 yrs

Only 50% of salary is taxed (40% with a child under 18), for people moving to Italy who weren't resident there for 3 years. Contributions are paid in full.

Read the impatriate regime guide

Sources and limits

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

Italy

Testo unico delle imposte sui redditi (DPR 917/1986), artt. 11, 13 e 49-51 · Normattiva
Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026) · Normattiva
Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, c. 4-9 · Normattiva
Decreto legislativo 27 dicembre 2023, n. 209, art. 5 · Normattiva
INPS, circolare n. 6 del 30 gennaio 2026 · INPS
Addizionale regionale IRPEF, Regione Lombardia · Regione Lombardia

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.