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.
Ireland taxes residents on worldwide income, while United States taxes its citizens on worldwide income regardless of residence — a structural difference that shapes how each country treats foreign-source income. Top statutory rates are close — Ireland at 40% vs United States at 37% — so the outcome turns on bracket structure, social charges, and available regimes rather than the headline rate alone.
| 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 feie · 0% flat | — |
| Social security 22.9% employee · capped | $7,650 |
| Total deductions | $7,650 |
| Gross income | $100,000 |
| Net take-home | $92,350 |
On a $100k single-resident employment profile under each country's default schedule, United States produces the lower effective burden at 24.4% versus 30.4% in Ireland — a 6 percentage-point gap that compounds to roughly $6,000 of additional take-home annually. Ireland's uncapped social-security charge lifts its effective burden above what the bracket schedule alone would imply; United States's contributions are capped, so high earners there pay a lower marginal social rate on income above the cap. Social-security contributions also differ: United States charges 7.6% versus 4.3% in Ireland, adding a second layer to the effective-rate spread that doesn't show in the income-tax brackets alone. The gap widens at higher incomes as marginal rates diverge further; remote workers earning above $150k or $200k should run the full engine scenario with their actual figures for a more precise read.
| Instrument | Ireland · USD | United States · USD | Δ (US − IE) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax IEprogressive · top 40%USfeie · 0% flat | — | — | — |
| subtotal · personal income tax | $0 | $0 | +$0 |
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% · uncappedUS— | $4,275 | — | −$4,275 |
FICA 6.2% SS (cap $184,500) + 1.45% Medicare (uncapped). Additional 0.9% Medicare above $200k not modeled. IE—US7.6% · capped $184,500 | — | $7,650 | +$7,650 |
SECA: both employer + employee portions paid by SE. IE—US15.3% · capped $184,500 | — | — | — |
| subtotal · mandatory social security & health | $4,275 | $7,650 | +$3,375 |
| Total deductions | $4,275 | $7,650 | +$3,375 |
| Effective rate | 4.3% | 7.6% | 3.4 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $95,725 | $92,350 | −$3,375 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
Both countries offer dedicated regimes for incoming professionals: Ireland's Irish Non-Dom Remittance (30% flat) and United States's Foreign Earned Income Exclusion (0% flat). On headline rate alone, United States's Foreign Earned Income Exclusion at 0% beats the alternative at 30% — a 30-point advantage before eligibility is considered.
For a digital nomad or remote worker on a $100k income, United States edges Ireland by 6 percentage points on the default schedule — a real but not overwhelming difference that other variables may offset. Ireland taxes residents on worldwide income, so the headline effective rate applies to total global earnings — not just locally-sourced pay.
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
Read the full note ↗