Irish Tax Residency Explained

You are considered tax resident in Ireland if you are present in Ireland for:

• 183 days or more in a tax year
• or
• 280 days or more in total between the current tax year and the preceding tax year combined. You will not be resident in Ireland if you spend less than 30 days in the country during the year, regardless of the 280 day rule.

If you are only present in Ireland for part of a day, this is still considered to be a full day for the purpose of the above tests.

Choosing to be tax resident

You can elect to be tax resident in the tax year you arrive in Ireland, regardless of whether or not you meet the above requirements. This is can be done if you arrive in Ireland and intend on being resident in the following tax year.

If you choose to be tax resident in Ireland, you may be taxed on your worldwide income. You can also claim a full year worth of tax credits. However, we would recommend seeking professional advice prior to electing for residency.

You can elect to be resident when registering your employment with Revenue. For more details on registering your employment, click here.