Most of the gap is opened by Ireland's Irish Non-Dom Remittance regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 40% | — |
| Social security 4.3% employee · uncapped | $4,275 |
| Total deductions | $4,275 |
| Gross income | $100,000 |
| Net take-home | $95,725 |
| Personal income tax impatriate · 50% exemption | $13,457 |
| Social security 42.9% employee · capped | $9,190 |
| Total deductions | $22,647 |
| Gross income | $100,000 |
| Net take-home | $77,353 |
| Instrument | Ireland · USD | Italy · USD | Δ (IT − IE) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax IEprogressive · top 40%ITimpatriate · 50% exemption | — | $13,457 | +$13,457 |
| subtotal · personal income tax | $0 | $13,457 | +$13,457 |
II. Mandatory social security & health | |||
PRSI 4.2% Jan-Sep, 4.35% Oct → midpoint. USC is a separate income-tax-adjacent surcharge, not included here. IE4.3% · uncappedIT— | $4,275 | — | −$4,275 |
9.19-10.49% INPS; cap €120,607 (2025; 2026 TBC). IE—IT9.2% · capped €120,607 | — | $9,190 | +$9,190 |
Gestione Separata 33.72-35.03%. IE—IT33.7% · uncapped | — | — | — |
| subtotal · mandatory social security & health | $4,275 | $9,190 | +$4,915 |
| Total deductions | $4,275 | $22,647 | +$18,372 |
| Effective rate | 4.3% | 22.6% | 18.4 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $95,725 | $77,353 | −$18,372 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Ireland | Italy | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 75.0 | 65.0 | -10.0 pts |
Nominal net (annual) From the engine — exact | $95,725 | $77,353 | −$18,372 |
| Real net · Italy basket | $82,962 | $77,353 | −$5,608 |
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