Tax residence
Overview
You can be resident, ordinarily resident, domiciled or any combination of the three.
If you are resident and domiciled in Ireland for tax purposes, you are chargeable to tax in Ireland on your worldwide income. Worldwide income is the total income that you earn anywhere in the world in a tax year. This is subject to any relief due under the terms of a relevant Double Taxation Agreement.
Non-residents
If you are neither tax resident nor domiciled in Ireland for tax purposes, you are chargeable to tax in Ireland on:
- Irish-source income, including income from an Irish public office
- foreign employment income where the duties of the employment are carried out in Ireland.
You might be non-resident in Ireland for tax purposes, but ordinarily resident and domiciled. This will affect what income is chargeable to Irish tax.
Next: How to know if you are resident for tax purposes