Ordinary Residency
Summary
In this article we explain the concept of 'ordinary residency' as it relates to Irish tax.
For Irish tax purposes, an individual is deemed "ordinarily resident" in Ireland for a specific tax year if they have maintained tax residency within the Republic of Ireland for each of the three preceding tax years.
For example, if an individual is considered a tax resident in Ireland for the years 2021, 2022, and 2023, they will be classified as ordinarily resident for the 2024 tax year.
Once this ordinary residence status is established, it does not automatically cease. Instead, it continues to apply unless and until the individual becomes a non-resident of Ireland for three consecutive tax years. In essence, a three-year pattern of non-residence is required to break the established ordinary residence status.
Important Disclaimer
This blog post is for informational purposes only and does not constitute tax, financial, or legal advice. Tax laws and regulations are subject to change and may vary based on individual circumstances. Readers are strongly encouraged to consult with a qualified tax professional or financial advisor before making decisions based on the information provided. We make no guarantee regarding the accuracy, completeness, or applicability of this content to your particular tax situation.
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