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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

What is a PAYE Exclusion Order?

A PAYE Exclusion Order tells your employer not to deduct Income Tax or Universal Social Charge (USC) from your income. The exclusion order starts from the date you leave. It remains in place while you are non-resident and working abroad.

A PAYE Exclusion Order may be issued if:

  • you are employed abroad by an Irish employer
  • all of your employment duties are carried out abroad
  • and
  • you will be non-resident in Ireland in the tax year

Your employer must send full details in writing to the appropriate Revenue Office.

You might wish to continue paying your Pay Related Social Insurance (PRSI)contributions. If so, your employers will have to contact the Department of Social Protection (DSP).

Next: What is domicile and the domicile levy?

Published: 04 October 2023 Print this page

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