Ireland is the easiest country in the world for a British person to move to. No visa, no permit, no registration — you pack up, book a flight, and you're done with the immigration side of things. The Common Travel Area (CTA) has existed since 1923, predates the EU, and Brexit left it completely intact.
The trade-offs are real: Dublin has one of the worst rental crises in Europe, Irish income tax combined with USC and PRSI means high earners pay more than in the UK, and UK ISAs lose their tax-free status the moment you become Irish tax-resident. This guide covers it all with verified 2026 figures.
Common Travel Area — your rights as a UK national
The CTA is not an EU mechanism — it is a bilateral arrangement between the UK and Ireland that predates both countries' EU membership. The May 2019 UK-Ireland Memorandum of Understanding explicitly locked in all CTA rights regardless of Brexit outcome.
As a UK national living in Ireland, you have:
- Right to live in Ireland indefinitely — no visa, no permit, no time limit
- Right to work — any employer, any sector, no salary threshold or job restriction
- Right to access social welfare — on the same basis as Irish citizens (subject to the habitual residency condition for most payments)
- Right to access public healthcare — as an ordinary resident via the HSE
- Right to vote in Dáil (general) elections and local elections — not presidential elections or referendums
- Right to access public education on the same terms as Irish nationals
No registration required. There is no requirement to notify the Garda National Immigration Bureau or any authority on arrival. UK nationals simply move in.
Irish income tax, PRSI and USC
Ireland taxes on worldwide income once you are tax-resident. The tax year runs January–December; returns are due October 31 of the following year (November 10 for online filing via ROS).
The Irish tax system has three separate charges on employment income:
Income tax — 2026 rates
| Income band (single person) | Rate |
|---|---|
| First €44,000 | 20% (standard rate) |
| Above €44,000 | 40% (higher rate) |
Married couple (one income): standard rate band €53,000. Married couple (two incomes): up to €88,000 combined (max €44,000 per earner) at 20%.
PRSI (Pay Related Social Insurance) — Class A employee
- Rate: 4.2% on all earnings above €352/week (phased in from 4.0% in 2023)
- No upper ceiling — applies to all earnings above the threshold
- Further increases legislated: 4.3% from October 2026, 4.4% from October 2027, 4.5% from October 2028
USC (Universal Social Charge) — 2026 rates
| Income band | Rate |
|---|---|
| Up to €12,012 | 0.5% |
| €12,012 – €28,700 | 2% |
| €28,700 – €70,044 | 3% |
| Above €70,044 | 8% |
| Total income ≤ €13,000 | Exempt |
| Self-employed income > €100,000 | 11% surcharge |
Combined top marginal rate
For a single person earning above €70,044: income tax (40%) + PRSI (4.2%) + USC (8%) = 52.2% on each additional euro. This is the marginal rate — not the effective rate on total income, which is considerably lower.
At €80,000 gross, the effective overall rate (all taxes as a percentage of gross) is approximately 42–43%. At €120,000, approximately 48–49%.
The UK-Ireland double tax treaty
The 1976 UK-Ireland Convention prevents double taxation. Key provisions for UK nationals moving to Ireland:
- UK rental income: Taxable in the UK (source country). Must also be declared in Ireland; Ireland grants a credit for UK tax paid. HMRC's Non-Resident Landlord scheme applies — register to receive rents gross.
- Private pensions: Taxable in Ireland (residence country) once you are Irish tax-resident. Notify your pension provider and HMRC; claim NT (no UK tax) coding from HMRC.
- UK government service pensions (civil service, NHS, teachers, armed forces): Taxable in the UK only under the treaty. But Ireland includes this income when calculating your effective Irish tax rate on other income — seek specialist advice.
- UK dividends: Taxable in Ireland as residence country; credit for any UK withholding tax.
- Tax residency: File HMRC form P85 when you leave the UK and establish Irish tax residency by registering with Revenue via myaccount.revenue.ie.
UK ISAs — a critical warning
• Cash ISA interest: taxable as foreign income
• Stocks & shares ISA gains: taxable at Irish CGT (33%)
• Collective investment funds (ETFs, unit trusts) in ISAs: classified as offshore funds — taxed at 38–41% on gains/income, with deemed disposal every 8 years
Many advisers recommend liquidating ISA holdings before becoming Irish tax-resident if significant gains have accrued — while still covered by UK CGT annual exemption (now £3,000) and the ISA wrapper. This is a material financial planning issue — get Irish cross-border tax advice before you move.
Healthcare in Ireland
Under the CTA, UK nationals are entitled to access Irish public healthcare as ordinary residents — there is no waiting period tied to citizenship or nationality. In practice, you establish entitlement by demonstrating ordinary residency (living in Ireland as your primary home).
Medical card
Covers: GP visits, prescribed drugs (€1.50/item up to €15/month), public hospital services, dental and optical (limited). Means-tested — assessed on net weekly income after allowable deductions (rent, childcare etc.). The HSE assesses each case individually; there is no single published income threshold for under-70s. Apply at your local Intreo office or via mywelfare.ie.
GP Visit Card
Covers free GP visits only. Base threshold for a single person under 70 is approximately €418/week net after deductions. Children under 8 receive free GP visits universally (since 2023). Finding a GP accepting new patients is the main obstacle — many Dublin practices have closed lists.
Public hospital charges
- Inpatient charges: abolished as of April 2023 — no daily bed charge
- Emergency department: €100 per visit if not admitted; waived if admitted from A&E
- Outpatient specialist: charges apply without a GP referral letter — always get a referral
Private health insurance
Approximately 50% of Irish residents hold private health insurance — primarily to access private hospitals and avoid 12–18 month public waiting lists for elective procedures. Monthly cost for a single person in 2026:
| Plan type | Monthly cost |
|---|---|
| Entry-level (hospital cover only) | €55–80/month |
| Mid-range (semi-private, outpatient) | €100–150/month |
| Comprehensive | €200–400+/month |
Main insurers: VHI (~50% market share), Laya Health (AXA-owned), Irish Life Health. Tax relief at source at 20% applies — your effective cost is approximately 20% lower than the headline premium. Compare plans at hia.ie (Health Insurance Authority).
Note: prices increased multiple times in 2025–2026 across all three insurers. Always get a live quote — figures above reflect mid-2026 market rates.
UK State Pension in Ireland
Not frozen. Ireland is one of the countries where the UK State Pension is uprated annually. The full new State Pension from April 2026 is £241.30/week (up from £230.25 — a 4.8% triple-lock increase).
The UK-Ireland Social Security Convention also covers contribution portability: Irish PRSI contributions can be combined with UK NI contributions to establish entitlement thresholds for both pensions. This is particularly useful if you have worked in both countries.
Cost of living — what you'll spend
Ireland has a severe housing supply crisis, particularly in Dublin. These are 2026 asking rents for 2-bedroom apartments:
| City / area | 2-bed rent (EUR/month, 2026) | Notes |
|---|---|---|
| Dublin average | €2,490–2,696/month | City centre (D1/D2): €2,600–3,000+. Inner suburbs (D4, D6): €2,200–2,700. Greater Dublin: €1,800–2,400. |
| Cork city | ~€2,241/month | Up ~9% year-on-year in 2025; supply very limited |
| Galway city | ~€2,295/month | Up ~6% year-on-year; student-city pressure on supply |
| Limerick city | ~€1,662/month | Most affordable of the main cities; rents have nearly doubled since COVID |
| Commuter belt (Drogheda, Naas, Maynooth) | €1,400–1,900/month | Increasingly popular as Dublin alternatives |
| Waterford / Kilkenny | €1,300–1,600/month | Good value; slower growth than Dublin/Cork |
Buying property in Ireland
UK nationals can buy property in Ireland with no restrictions. Stamp duty (2026 rates): 1% up to €1m, 2% on €1m–€1.5m, 6% above €1.5m — no non-resident surcharge (unlike the UK's 2% SDLT surcharge for overseas buyers).
Average house prices 2025: national median €387,000; Dublin median €500,000; Wicklow and Kildare €435–450,000; regional towns €200,000–300,000. Annual national inflation was +7% in 2025.
Help to Buy (HTB): Up to €30,000 tax rebate for first-time buyers of new homes ≤€500,000. Extended to end of 2029. However, UK nationals who have just arrived will not have the 4 years of Irish tax history required to qualify — you accumulate eligibility over time.
Banking and keeping your UK accounts
Major Irish banks (AIB, Bank of Ireland, PTSB) offer newcomer accounts. AIB allows pre-arrival online application; Bank of Ireland can open accounts up to 45 days before you arrive. The standard address-proof requirement creates a catch-22 — open a Revolut or N26 account immediately as a bridge while you sort your Irish address.
Driving licence exchange
UK licence holders exchange to an Irish permis without a road test or theory test — within 12 months of establishing ordinary residency. Apply via NDLS (ndls.ie) or in person at an NDLS centre. Fee: €65. Processing time: approximately 3 weeks. Documents: completed Form N1, original UK licence, proof of Irish address, PPS number, eyesight report (Form EV1 from an optician).
Key admin on arrival
| Task | When | Notes |
|---|---|---|
| Get a PPS number | First week | Apply via mywelfare.ie with MyGovID. In-person appointment at Intreo may be needed. Allow 2–6 weeks; you can start work as "pending". |
| Register with Revenue (myaccount.revenue.ie) | Before first payslip | Without a tax credit certificate, your employer deducts at emergency tax rates — chase this urgently. |
| Find a GP | Immediately | Many Dublin practices are closed to new patients. Start calling on or before arrival — ask contacts and local Facebook groups. |
| Apply for medical card or GP Visit Card | On arrival if eligible | Online via mywelfare.ie. The HSE has an eligibility checker at hse.ie. |
| Exchange UK driving licence | Within 12 months of residency | ndls.ie or NDLS centre. €65 fee. Surrender UK licence. |
| Open Irish bank account | Day one | Use Revolut/N26 immediately; set up AIB or Bank of Ireland for salary and direct debits. |
| File UK P85 / Statutory Residence Test | When you leave | Notify HMRC; triggers split-year treatment for UK tax. |
| Review ISA holdings | Before you move | Irish tax treatment of ISAs is punitive — get cross-border tax advice before departure if you hold significant ISA assets. |
Is Ireland right for you?
Ireland works well for: UK nationals who want zero immigration complexity; tech and financial services professionals (Dublin is a major hub); anyone who values cultural familiarity, English as the working language, close proximity to the UK (1-hour flight, frequent ferries), the uprated State Pension, and the ability to easily visit family. Also: the CTA means you can try it for a year and move back without having given up any UK rights.
Ireland is harder for: High earners — the 52.2% combined top marginal rate is higher than the UK's equivalent. People dependent on UK ISA income — the tax treatment is significantly worse. Anyone hoping to use Ireland as a base for EU travel — you are not an EU citizen and the 90/180 rule applies in all other Schengen countries. Dublin renters on a budget — the housing crisis is real and acute.