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Tax residence

  1. Overview
  2. How to know if you are resident for tax purposes
  3. How to know if you are ordinarily resident for tax purposes
  4. Moving to or from Ireland during the tax year
  5. Tax and tax credits for non-residents
  6. What is a PAYE Exclusion Order?
  7. What is domicile and the domicile levy?
  8. Tax treaties between Ireland and other countries

How to know if you are ordinarily resident for tax purposes

If you have been tax resident in Ireland for three consecutive tax years, you become ordinarily resident from the beginning of the fourth tax year.

If you leave Ireland after this time, you continue to be ordinarily resident for three consecutive tax years. For these three years you must pay Irish tax on your worldwide income except for:

  • income from a trade or profession, no part of which is performed in Ireland
  • income from an office or employment, where all the duties are performed outside Ireland
  • other foreign income, for example, investment income, if it is €3,810 or less. If it is more than €3,810, the full amount is taxable.

Next: Moving to or from Ireland during the tax year

Published: 04 October 2023 Print this page

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