GG · EuropeIE · Europe
Guernsey vs Ireland: tax rates compared
Ireland has an income tax rate of 48%, 28pp above Guernsey's 20%. The 200-country average is 28%: Guernsey sits below it, Ireland sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | GG | IE | Difference |
|---|---|---|---|
| Income Tax | 20% | 48% | IE +28 pp |
| Corporate Tax | 0% | 12.5% | IE +12.5 pp |
| VAT | 0% | 23% | IE +23 pp |
| Capital Gains Tax | 0% | 33% | IE +33 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Ireland | 48% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −28 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ireland | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −12.5 pp | Ireland higher |
Ireland has a corporate tax rate of 12.5%, 12.5pp above Guernsey's 0%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Difference | −23 pp | Ireland higher |
Ireland has a VAT rate of 23%, 23pp above Guernsey's 0%. The 181-country average is 15%: Guernsey sits below it, Ireland sits above it. Guernsey's figure is dated 2025-12-17 and Ireland's 2026-03-06, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Difference | −33 pp | Ireland higher |
Ireland has a capital gains tax rate of 33%, 33pp above Guernsey's 0%. The 175-country average is 10.3%: Guernsey sits below it, Ireland sits above it. Guernsey's figure is dated 2025-12-17 and Ireland's 2026-03-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| Difference | 0 pp | displayed rates match |
Guernsey and Ireland share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Ireland's 2026-03-06, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.