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Commentary

IR1.1.1 Acquiring nationality

Republic of Ireland

IR1ÌýÌýÌýÌý Overview of the tax regime for individuals in RoI

IR1.1ÌýÌýÌýÌý Republic of Ireland tax regime for individuals

Contributed by: Mairéad Hennessy, Owner at Taxkey, www.taxkey.ie

The Republic of Ireland has a population of around five million. It is a unitary, parliamentary republic and its government comprises a lower house, an upper house and a Prime Minister. It also has an elected President who serves largely as ceremonial head of state.

It was officially declared a republic in 1949, following the Republic of Ireland Act 1948. Ireland became a member of the United Nations in December 1955. It joined the European Community (EC), the predecessor of the European Union, in 1973.

The Republic of Ireland is a major financial

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