Moving to Ireland from UK 2026 -- Visa, Tax, Healthcare and Cost of Living

Last reviewed: 26 April 2026

Moving to Ireland from UK is the most administratively straightforward international relocation available to UK nationals: the Common Travel Area (CTA) pre-dates the EU, survived Brexit entirely intact, and gives UK citizens the right to live, work, study, vote in local elections, and access social welfare in Ireland without any visa or residence permit requirement. The CTA was established in 1923 and has been reaffirmed most recently by the UK-Ireland Memorandum of Understanding on the Common Travel Area (2019, gov.uk/government/publications/memorandum-of-understanding-between-the-uk-and-ireland-on-the-cta). For the UK tax residency rules that govern what happens to your UK tax position when you leave for Ireland, see our UK tax residency guide. For UK banking arrangements to maintain from Ireland, see our UK expat banking guide.

Moving to Ireland from UK requires no immigration application -- UK citizens simply move and register at their Irish address. The key administrative steps on arrival are: obtaining a PPS (Personal Public Service) number from the Department of Social Protection (gov.ie/pps) -- Ireland’s equivalent of a National Insurance number, required for employment, healthcare, banking, and social welfare; registering with a GP and Health Service Executive (HSE, hse.ie) for healthcare access; and notifying Revenue Commissioners (revenue.ie) of the new Irish employment or self-employment. Ireland uses the euro; UK nationals should arrange GBP-to-EUR currency management. The Irish tax year runs January-December (not April-April as in the UK); Irish income tax is self-assessed for the non-PAYE portion of income via Form 11 (self-employed) or Form 12 (employees with additional income).

Common Travel Area: rights and practical implications

The Common Travel Area is the single most important legal framework for UK nationals relocating to Ireland. Under the CTA (2019 UK-Ireland Memorandum of Understanding, gov.uk): UK citizens have the right to work in Ireland without a work visa or permit; the right to reside in Ireland without a residence permit; access to the Irish public healthcare system (HSE) on broadly the same basis as Irish citizens; access to the Irish state education system for children; the right to vote in Irish local and Dail elections after registration; and access to Irish social welfare (with the Habitual Residence Condition, HRC, applying for most social protection payments). The Habitual Residence Condition (HRC, citizensinformation.ie) requires that the claimant is "habitually resident" in the Common Travel Area before most social welfare payments apply; for UK nationals who have recently moved to Ireland, meeting the HRC typically requires evidence of settled intention to remain, ties to the area, and a reasonable period of residence (typically 6-12 months for some payments). The Department of Justice Ireland (justice.ie) administers Irish immigration; UK nationals do not fall under the immigration system and do not require a Garda National Immigration Bureau (GNIB) registration card. Citizens Information Ireland (citizensinformation.ie) is the authoritative public guide to CTA rights and Irish public services.

Irish income tax: rates, USC, and PRSI

Irish income tax is administered by Revenue Commissioners (revenue.ie). Irish income tax rates for 2025: standard rate 20% on the first EUR 42,000 of income (EUR 42,000 for a single person in 2025; EUR 51,000 for a married couple with one income); higher rate 40% on income above the standard rate cut-off. In addition, the Universal Social Charge (USC) applies at tiered rates: 0.5% on income up to EUR 12,012; 2% on EUR 12,013-25,760; 4% on EUR 25,761-70,044; 8% above EUR 70,044. Pay-Related Social Insurance (PRSI) is also payable: employees contribute 4% of gross income (Class A); employers contribute approximately 11.15%. The net combined effective tax and USC rate for a single person earning EUR 60,000 per year in Ireland is approximately 33-36% -- broadly comparable to UK income tax and NI at the same income level. Ireland’s personal tax credit (EUR 1,875 for a single person in 2025) and employee tax credit (EUR 1,875) reduce the tax liability. Revenue Commissioners at revenue.ie publish the current tax rates and credits; the Irish PRSI schedule is at gov.ie/prsi. The UK-Ireland double tax convention (1976, updated 1998, gov.uk/guidance/ireland-double-taxation-convention-tax-treaty) governs double taxation on cross-border income.

Healthcare in Ireland: HSE, Medical Card, and private insurance

Ireland’s public healthcare system is provided by the Health Service Executive (HSE, hse.ie). UK citizens in Ireland access public healthcare on broadly the same basis as Irish citizens under the CTA framework. GP visits in Ireland are not free for most adults: the cost of a GP consultation is approximately EUR 50-70 per visit without a Medical Card. The Medical Card (hse.ie/eng/services/list/1/schemes/mc) provides free GP visits, prescription drugs, and other services to those below income thresholds (approximately EUR 184 per week for a single person under 66, reviewed annually). UK citizens who are working and paying PRSI in Ireland are eligible to apply for a Medical Card on an income basis. A GP Visit Card (a less comprehensive version) covers free GP visits for higher-income individuals. Ireland does not have a comprehensive equivalent to the NHS’s free-at-point-of-use specialist and hospital care; public hospital attendance typically requires a referral from a GP, and public inpatient stays cost EUR 80 per night (approximately £67) capped at EUR 800 per year (approximately £672) per the HSE. Private health insurance is widely held in Ireland: approximately 46% of the Irish population holds private health insurance per the Health Insurance Authority (hia.ie); individual premiums range from approximately EUR 1,000-2,500 per year (approximately £840-£2,100) depending on level of cover. Laya Healthcare and VHI (VHI Healthcare, vhi.ie) are Ireland’s largest private health insurers.

PPS number and banking in Ireland

A PPS (Personal Public Service) number is Ireland’s equivalent of a National Insurance number and is required for employment, banking, HSE registration, Revenue Commissioners enrolment, and claiming any social welfare entitlement. PPS numbers are issued by the Department of Social Protection (gov.ie/pps); UK nationals can apply in person at their local Intreo centre (offices.ie/offices) with: a valid UK passport or national identity card; proof of Irish address (utility bill or rent agreement, no more than 3 months old); and evidence of reason for requiring a PPS number (employment offer letter, landlord contract, or Revenue enquiry). Irish bank account opening for UK nationals: Ireland’s main retail banks (AIB, aib.ie; Bank of Ireland, bankofireland.com; Permanent TSB, permanenttsb.ie) require a PPS number, proof of Irish address, and proof of identity to open a current account. Some Irish banks (AIB, Bank of Ireland) allow non-resident pre-opening of an account for those with a confirmed employment start date in Ireland; others require in-branch setup on arrival. The Central Bank of Ireland (centralbank.ie) regulates all Irish credit institutions; deposit protection in Ireland is provided by the Deposit Guarantee Scheme (DGS) at the Central Bank of Ireland, covering up to EUR 100,000 per depositor per institution.

Cost of living in Ireland: Dublin vs UK cities

Ireland’s cost of living is broadly comparable to London for housing (Dublin is one of Europe’s most expensive rental markets) but cheaper than London for groceries and services. Central Statistics Office Ireland (cso.ie) and Eurostat (ec.europa.eu/eurostat) publish Irish CPI and household expenditure data. At April 2026 (EUR/GBP approximately 0.84): a 1-bedroom apartment in central Dublin costs approximately EUR 2,000-3,000 per month (approximately £1,680-£2,520); a 2-bedroom in Dublin 4 or the Docklands costs approximately EUR 2,500-4,000 per month (approximately £2,100-£3,360). Irish cities outside Dublin (Cork, Galway, Limerick, Waterford) are significantly cheaper: Cork 2-bed approximately EUR 1,500-2,200 per month (approximately £1,260-£1,850). Groceries in Ireland are broadly comparable to UK prices; Irish supermarkets (Dunnes Stores, Tesco Ireland, Lidl Ireland, Aldi Ireland) are well-stocked. The Irish minimum wage is EUR 13.50 per hour from January 2025 (gov.ie minimum wage) -- higher than the UK national living wage of £12.21 per hour (from April 2025) in EUR-equivalent terms.

Employment, qualifications, and social welfare

UK professional qualifications are recognised in Ireland in most fields, subject to registration with the relevant Irish regulatory body: doctors register with the Medical Council of Ireland (medicalcouncil.ie); nurses with NMBI (Nursing and Midwifery Board of Ireland, nmbi.ie); solicitors with the Law Society of Ireland (lawsociety.ie); engineers with Engineers Ireland (engineersireland.ie). The CTA gives UK citizens the right to work in Ireland without a permit; there is no minimum salary threshold for UK nationals. Irish unemployment (jobseeker’s benefit) is available to UK nationals who have paid PRSI in Ireland and are habitually resident in the Common Travel Area; the current rate is EUR 244 per week (approximately £205) for a single adult per the Department of Social Protection (gov.ie). Ireland’s Workplace Relations Commission (WRC, workplacerelations.ie) handles employment rights disputes; Irish employment law applies to all employees working in Ireland, regardless of the employer’s nationality or the employee’s citizenship. The Central Statistics Office Ireland (cso.ie) publishes quarterly labour market statistics for Ireland.

This article is for general information only and does not constitute tax, legal, financial or immigration advice. Rules and rates change; verify with the primary sources cited or consult a qualified adviser before acting.

FAQ

Do UK citizens need a visa to move to Ireland?

No. The Common Travel Area (CTA), established in 1923 and reaffirmed by the 2019 UK-Ireland Memorandum of Understanding (gov.uk), gives UK citizens the right to live, work, study, and access public services in Ireland without any visa or residence permit. UK citizens in Ireland are not subject to Irish immigration law and do not require a GNIB registration card. This unique right survived Brexit entirely unchanged. Citizens Information Ireland (citizensinformation.ie) confirms the full scope of CTA rights for UK nationals in Ireland.

What is a PPS number and how do I get one in Ireland?

A PPS (Personal Public Service) number is Ireland’s equivalent of a National Insurance number, required for employment, banking, HSE healthcare registration, and Revenue Commissioners enrolment. Apply in person at an Intreo centre (offices.ie) with a valid passport, proof of Irish address, and evidence of reason for requirement (employment offer, landlord contract). Processing takes approximately 1-5 working days. Applications cannot typically be made online; UK nationals should register promptly on arrival. The Department of Social Protection at gov.ie/pps administers PPS applications.

How does Irish income tax compare to UK income tax?

Irish income tax rates for 2025 (Revenue Commissioners, revenue.ie): 20% on the first EUR 42,000 (single person); 40% above the standard rate cut-off. Add USC (0.5-8%) and PRSI (4% employee). The combined effective rate for a single person earning EUR 60,000 per year is approximately 33-36% -- broadly comparable to UK income tax and NI at the same income level. Ireland’s higher-rate threshold (EUR 42,000) is lower than the UK’s (approximately £50,270), meaning Irish taxpayers enter the 40% rate at lower income levels.

Is healthcare free in Ireland for UK nationals?

Not fully. UK nationals in Ireland under the CTA access public healthcare on broadly the same basis as Irish citizens. GP visits cost approximately EUR 50-70 without a Medical Card; a Medical Card (income-tested, hse.ie) provides free GP visits, prescription drugs, and other services. Public hospital stays cost EUR 80 per night (capped at EUR 800 per year). Approximately 46% of the Irish population also holds private health insurance. The GHIC (UK Global Health Insurance Card) covers emergency treatment for UK nationals temporarily visiting Ireland.

What is the cost of renting in Dublin compared to UK cities?

Dublin is one of Europe’s most expensive rental markets. A 1-bedroom apartment in central Dublin costs approximately EUR 2,000-3,000 per month (approximately £1,680-£2,520) at April 2026 per CSO Ireland (cso.ie) rental data. This is broadly comparable to central London. Cork, Galway, and Limerick are significantly cheaper: Cork 2-bed approximately EUR 1,500-2,200 per month (approximately £1,260-£1,850). Rental inflation in Ireland ran at approximately 8-12% per year in 2024-2025 in major cities.

Is the UK State Pension uprated in Ireland?

Yes. Ireland has a reciprocal social security agreement with the UK; the UK State Pension is uprated annually for Irish residents by the triple-lock mechanism (highest of: inflation, earnings growth, or 2.5%). This is one of the key financial advantages of Ireland over non-reciprocal countries (Australia, New Zealand, Canada) where the UK State Pension is frozen. The gov.uk/state-pension-if-you-retire-abroad page confirms Ireland’s uprated pension status. Irish State Pension (Contributory) entitlement also builds through PRSI contributions made during Irish employment.

Sources

1. GOV.UK -- Common Travel Area Memorandum of Understanding (2019) between UK and Ireland (verified 26 April 2026)
2. Citizens Information Ireland -- Rights of UK nationals in Ireland under the CTA (verified 26 April 2026)
3. Revenue Commissioners -- Irish income tax rates, USC, and tax credits 2025 (verified 26 April 2026)
4. HSE -- Medical Card eligibility and application process (verified 26 April 2026)
5. CSO Ireland -- Irish rental market data and Consumer Price Index (verified 26 April 2026)