Moving or returning to Ireland
Tax residence status
Your tax residence status depends on the number of days you are in Ireland during a tax year.
You are resident in Ireland for tax purposes if you are in Ireland for a total of either:
- 183 days or more in a tax year
- 280 days or more in a tax year plus the previous tax year taken together. With a minimum of 30 days in each year.
Usually a day means any part of a day. In some circumstances, if you spend part of a day in Ireland it will not be included in your total days present in Ireland. These are:
- Any time you remain 'airside'. This is when you remain in an airport or port (in transit) while you are in Ireland.
- Any time you are prevented from leaving on your planned day of departure. This is known as 'force majeure'. This could be due to sudden or severe weather conditions or the breakdown of an aircraft. You will not be regarded as being present in Ireland for the day after.
What income do you pay tax on?
If you are tax resident in Ireland for a tax year, you pay Irish tax on your worldwide income and any gains you make in that year. Worldwide income is the total income that you earn anywhere in the world in a tax year.
If you work and pay tax abroad, you may be entitled to relief under a Double Taxation Agreement. If so, you may be entitled to a credit for non-refundable tax paid in the other country.
Can you choose to be tax resident?
You may not have spent the required number of days in Ireland to be resident for tax purposes. You can choose to be treated as tax resident for the year you arrive in Ireland, if you are going to be tax resident the following year. If you choose to be tax resident in Ireland you will be taxed on your worldwide income. You can also claim full tax credits.
You must tell Revenue in writing if you choose to become a tax resident in Ireland.
Are there other types of tax residency?
You can be resident, ordinarily resident, domiciled or any combination of the three.
If you are resident, ordinarily resident and domiciled in Ireland you pay Irish tax on your worldwide income.
See the Tax residence section to find out if you are ordinarily resident for tax purposes.
Domiciled or non-domiciled
Your domicile is generally the country that is your permanent home. Your domicile can affect how your foreign-sourced income is taxed in Ireland.
You may be tax resident in Ireland but not ordinarily resident or domiciled for that tax year. If so, you are taxed on your worldwide income. However, you are only taxed on the foreign income or gains that you remit into Ireland. This is called the remittance basis of assessment. Remittance means the funds you send to Ireland from abroad via wire, mail, or online transfer.
See the Tax residence section for more information.
If you carry out employment duties in Ireland but you are paid from a foreign sourced company, the duties that you exercise in Ireland are taxed under the Pay As You Earn (PAYE) system. Your foreign employer must register in Ireland and deduct the following from your wages: