You are tax resident in Ireland for a year if you spend 183 days or more here in that year, or 280 days or more across that year and the year before. Residence decides what Irish tax you pay on income from abroad. Ordinary residence and domicile matter too, especially if you are moving to or from Ireland, or you own property here while living abroad.
The two residence tests
| Test | You are resident if |
|---|---|
| 183-day test | You spend 183 days or more in Ireland in the tax year (1 January to 31 December). |
| 280-day test | You spend 280 days or more in Ireland over the current and previous tax year combined. Years with 30 days or fewer in Ireland do not count for this test. |
A day counts if you are in Ireland at any time during that day. You can also choose to be treated as resident in the year you arrive, if you plan to stay the following year. This can give you full tax credits sooner.
Ordinary residence
You become ordinarily resident after three years in a row of being resident. You stay ordinarily resident until you have been non-resident for three years in a row. This means you can still be taxed on some foreign income for three years after you leave Ireland.
Domicile
Domicile is the country you see as your permanent home. Most people take their domicile of origin from their father at birth. It is hard to change. Domicile matters for two reasons: the remittance basis, and capital acquisitions tax on gifts and inheritances.
The remittance basis
If you are resident in Ireland but not domiciled here, you can be taxed on foreign income and gains only when you bring the money into Ireland. Irish income and pay for work done in Ireland are taxed in full either way. The rules on what counts as a remittance are strict, so keep foreign income in separate accounts and get advice before moving money.
How residence changes your Irish tax
| Status | Irish income | Foreign income |
|---|---|---|
| Resident and domiciled | Taxed | Taxed |
| Resident, not domiciled | Taxed | Taxed only when brought into Ireland (remittance basis) |
| Not resident, but ordinarily resident | Taxed | Most foreign income taxed, with some exceptions |
| Not resident and not ordinarily resident | Taxed | Not taxed in Ireland |
Dual residency and double tax treaties
You can be resident in Ireland and another country in the same year. Ireland has double tax treaties with over 70 countries, including the UK, USA, Australia, Canada and the UAE. Each treaty has tie-breaker rules that decide where you are treated as resident, based on your permanent home, centre of vital interests and habitual abode. The treaty also stops the same income being taxed twice in full.
Split-year treatment
In the year you arrive in or leave Ireland, split-year treatment can mean your employment income is only taxed in Ireland for the part of the year you lived here. It applies to employment income only, not rental or investment income.
Moving to or from Ireland?
Get your residence position right before you move, sell or rent out a property. We review it in a free 30-minute call.
Book a free callFrequently asked questions
How many days can I spend in Ireland without being tax resident?
Fewer than 183 days in the year, and fewer than 280 days across this year and last year. Watch the 280-day test if you spend long periods here.
Do I pay Irish tax on Irish rent if I live abroad?
Yes. Irish rental income is taxed in Ireland wherever you live. See our non-resident landlord tax return service.
Do non-residents pay Irish CGT?
Yes, on Irish land and buildings, and shares deriving their value from them. See the CGT calculator.
Can I be resident in two countries?
Yes. The double tax treaty between the two countries then decides which country has the main right to tax you.
More reading: Irish tax rules for expats, expat tax services and tax clearance for non-residents.
