🇮🇳 COUNTRY A India VS 🇮🇪 COUNTRY B Ireland

Ireland hosts one of the highest concentrations of Indian technology workers outside the US — driven by the presence of major tech multinationals (Google, Facebook/Meta, LinkedIn, Microsoft, Salesforce) in Dublin. The Indian community in Ireland is among the fastest-growing immigrant populations. From a tax perspective, Indian IT professionals moving to Ireland face a significant tax increase: India's 30% top income tax rate (New Regime) compares to Ireland's combined marginal rate of 52% (40% income tax + 8% USC + 4% PRSI). However, Ireland's higher salaries (tech salaries in Dublin are broadly 2–3× Indian equivalents for senior roles) and the opportunity to work for global companies often outweigh the tax differential. Key considerations: (1) Irish PAYE (Pay As You Earn) withholding is immediate — Indian workers arriving in Ireland are taxed from the first pay period; (2) India-Ireland Double Taxation Agreement (DTA) prevents double taxation on Indian-source income for Ireland residents; (3) Non-Resident Indians (NRIs) with Indian investments may still owe Indian tax on dividends, rental income, and interest — withheld at source in India; (4) Indian EPF (Employees' Provident Fund) contributions made before becoming Irish resident remain in the EPF and grow tax-deferred; (5) Ireland's PRSI contributions build Irish pension entitlements (State Pension Contributory). Irish salary sacrifice for pension (AVC/PRSA contributions) reduces the 52% effective marginal rate for those maximising pension contributions.