Head-to-head · tax residents 2026
Ireland or Portugal: which should you move to?
Two of Europe's top relocation targets, both with newcomer regimes. Here is how they compare on the taxes that move the needle.
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| Factor |  Ireland ↗ |  Portugal ↗ |
|---|---|---|
| Top personal income tax | 40% | 48% |
| Corporate tax | 12.5%* | 19%* |
| Capital gains tax | Taxed | Taxed |
| Dividend tax | 40% | 28% |
| VAT / sales tax | 23% | 23% |
| Wealth tax | No | No |
| Inheritance tax | Yes | No |
| Foreign income | Worldwide | Worldwide |
| Headline expat regime | SARP | IFICI (ex-NHR) |
| Cost of living (vs your country) | 85 | 60 |
| Population | 5,484,367 | 10,804,871 |
| Area | 70,280 km² | 92,391 km² |
| Population density | 78/km² | 117/km² |
| Airports (large + medium) | 10 | 31 |
| Annual tourists | 10,951,000 | 28,970,000 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 82.6 yrs | 82.5 yrs |
| Safety (homicides/100k) | 0.7 | 0.7 |
| Happiness (0-10) | 7.09 | 5.91 |
| Corruption index (higher = cleaner) | 72/100 | 61/100 |
| Double-tax treaties (approx) | ~74 | ~79 |
| Internet speed (median fixed) | 221 Mbps | 244 Mbps |
| Healthcare spend / person | $7,395 | $2,971 |
| Air quality (PM2.5, lower=better) | 7.51 | 8.77 |
| Time zone (approx) | UTC | UTC-1 |
| Digital nomad visa | · | Yes |
| Official languages | 2 (English, Irish) | 1 (Portuguese) |
Green = more favourable. Cost of living shown as a percentage of your home country (under 100% = cheaper than home). Tax data: compiled by us, being re-verified; cost of living: World Bank PPP; area & population: GeoNames; life expectancy & homicide rate: World Bank.
* Ireland: 12.5% on trading income, 25% on passive/non-trading income. 15% top-up (Pillar Two) for groups with turnover >=€750m. · Portugal: Reduced to 19% (mainland) from 2026 (was 20% in 2025). SMEs/Small Mid-Caps: 15% on first EUR 50,000 of taxable income; inland-territory SMEs 12.5%. Madeira/Azores: 13% standard. Start-ups access the SME reduced rates.
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