Tax residence

How to know if you are resident for tax purposes

Your tax residence status depends on the number of days you are present in Ireland during a tax year.

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

• 183 days or more in a tax year
• or
• 280 days or more in total, taking the current tax year plus the preceding tax year together. You will not be resident in Ireland if you are here for 30 days or less in a tax year.

A ‘day’

You will be present in Ireland for a day if you are here for any part of a day. In some circumstances, you will not be present in Ireland if you:

• remain 'airside' while in Ireland. This is when you remain in part of an airport or port that cannot be accessed by non-travellers.
• are prevented from leaving on your planned day of departure solely due to unforeseen and unavoidable circumstances. This could be due to sudden or severe weather conditions or the breakdown of an aircraft. You will not be regarded as being present in Ireland for the day after your planned departure.

A ‘tax year’

A tax year is from 1 January to 31 December inclusive.

Can you choose to be tax resident?

You might not be present in Ireland for the required number of days to be considered resident for tax purposes. You can choose to be tax resident in the tax year you arrive in Ireland. This is provided you:

• arrive in Ireland with the intention of being resident in the following tax year
• and
• barring unforeseen circumstances, you will be resident in Ireland in the following tax year.

If you choose to be tax resident in Ireland, you will be taxed on your worldwide income. You can also claim full tax credits.

You must inform Revenue in writing if you choose to be tax resident in Ireland in a tax year.

Letter of Residence

Revenue can provide you with a Letter of Residence. This is to confirm your tax residency to a foreign tax authority with which Ireland has a Double Taxation Agreement. You cannot use a Letter of Residence for any other purposes.

You can request a Letter of Residence through the ‘Manage My Record’ portal in myAccount.

Next: How to know if you are ordinarily resident for tax purposes