LLC × residence calculator · Edition 2026.09
If you lived in Ireland: how much tax you would pay on your LLC profit
A domiciled resident is taxed on worldwide income: the full profit of the transparent LLC enters the general Income Tax scale in the year it is earned, distributed or not. Ireland has no statutory rule for classifying foreign entities: Revenue looks at the facts case by case, and for a single-member LLC the usual approach is to look through it and tax the profit as the member's income (normally Case III of Schedule D, foreign income).
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in Ireland, you would pay about $29,767 a year: a 29.8% effective rate.
worldwide income
| Income tax, 2026 general single-person scale (20/40%) | $29,767 |
| Estimated total | $29,767 |
Sources: Revenue, Ready Reckoner (Pre-Budget 2027, August 2026): 2026 single standard band unchanged at €44,000, 2026 USC scale and 25% DWT · Revenue, 'Corporation Tax' and 'Basis of Charge': 12.5% trading income, 25% non-trading income (rental, investment) · Revenue, 'Dividend income': no special rate, taxed at the 20/40% marginal rate; 25% DWT is a creditable advance payment, not a final tax · Department of Social Protection (gov.ie), 'PRSI Class S Rates': 4.20% until 30 Sep 2026, 4.35% from 1 Oct 2026 · Revenue, Tax and Duty Manual Part 08-03-06 and 04-09-01 (US LLC 'look-through' treatment) and Part 35C-00-02 (foreign entity classification, no fixed statutory rule) · Fixed exchange rate 0.86 EUR/USD.
Rank 32 of 38 residences by effective rate at this profit.
- 2026 single-person scale: 20% up to €44,000, 40% above (Budget 2026, unchanged from 2025).
- No USC or PRSI in the figure: Income Tax only. Both are real and explained under 'what can change it'.
- Local company: assumes trading income (a consultancy billing clients outside Ireland), not passive income.
- 2026 USC (Revenue): 0.5% up to €12,012, 2% up to €28,700, 3% up to €70,044 and 8% above. 2026 Class S PRSI (self-employed, gov.ie): 4.20% until 30 Sep 2026 and 4.35% from 1 Oct 2026 (blended annual rate 4.2375%, €650 minimum). Neither is in the calculation, but both are mandatory and add several real points.
- If you are a foreign non-domiciled resident, you can use the remittance basis: the LLC's profit is only taxed if you bring it into Ireland, with no fixed annual charge like the UK or Malta. Without a remittance, the ladder drops to 0%. An Irish-origin domiciled resident has no such option.
- If you run the LLC yourself from Ireland, Revenue can look at effective management and treat it as an Irish tax-resident company: corporate tax first, then dividend tax, not direct personal income.
- The Ltd's 12.5% assumes trading income; if Revenue reclassifies it as passive (Case III/IV/V, for example a company that only collects interest or rent), the rate rises to 25%.
- Revenue, Ready Reckoner (Pre-Budget 2027, August 2026): 2026 single standard band unchanged at €44,000, 2026 USC scale and 25% DWT
- Revenue, 'Corporation Tax' and 'Basis of Charge': 12.5% trading income, 25% non-trading income (rental, investment)
- Revenue, 'Dividend income': no special rate, taxed at the 20/40% marginal rate; 25% DWT is a creditable advance payment, not a final tax
- Department of Social Protection (gov.ie), 'PRSI Class S Rates': 4.20% until 30 Sep 2026, 4.35% from 1 Oct 2026
- Revenue, Tax and Duty Manual Part 08-03-06 and 04-09-01 (US LLC 'look-through' treatment) and Part 35C-00-02 (foreign entity classification, no fixed statutory rule)
- Fixed exchange rate 0.86 EUR/USD.
At three profit levels
What you would pay in Ireland depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $10,000 | 20% | $40,000 |
| $100,000 | $29,767 | 29.8% | $70,233 |
| $250,000 | $89,767 | 35.9% | $160,233 |
Brackets applied (Income tax, 2026 general single-person scale (20/40%))
| Up to 44,000 EUR | 20% |
| From 44,000 EUR to and above | 40% |
And if it were not an LLC
The five cheapest structures from Ireland, distributing all the profit.
| Structure | Corporate | Withholding | You, in Ireland | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $29,767 | 29.8%$29,767 |
| UAE free zone | $0 | $0 | $29,767 | 29.8%$29,767 |
| Hong Kong Ltd | $8,250 | $0 | $26,467 | 34.7%$34,717 |
| Bulgarian EOOD | $10,000 | $4,500 | $21,267 | 35.8%$35,767 |
| Ltd in Ireland | $12,500 | $0 | $24,767 | 37.3%$37,267 |
Frequently asked questions
Does a US LLC pay tax if I live in Ireland?
The LLC pays no US federal tax if it has no US activity. A domiciled resident is taxed on worldwide income: the full profit of the transparent LLC enters the general Income Tax scale in the year it is earned, distributed or not. Ireland has no statutory rule for classifying foreign entities: Revenue looks at the facts case by case, and for a single-member LLC the usual approach is to look through it and tax the profit as the member's income (normally Case III of Schedule D, foreign income).
How much would I pay in Ireland on $100,000 of profit?
On $100,000 of LLC profit, living in Ireland, you would pay about $29,767 a year: a 29.8% effective rate. The figure comes from applying income tax, 2026 general single-person scale (20/40%) to the profit converted to EUR.
Is Ireland a territorial country?
No: Ireland taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
To see Ireland against the other 37 residences: the full ladder.