Tax residence

Tax and tax credits for non-residents

If you are non-resident, your ordinary residency and domicile will affect how you are taxed.

Ordinarily resident and domiciled in Ireland

You might be non-resident, ordinarily resident and domiciled in Ireland for a tax year. In this case, you will pay Irish tax on your worldwide income except:

• your foreign income from a trade, profession or employment performed outside of Ireland
• your foreign investment income if it is less than €3,810.

Non-ordinarily resident and domiciled in Ireland

You might be non-resident, non-ordinarily resident and domiciled in Ireland for a tax year. In this case you will pay Irish tax on:

• your Irish income and income from a trade, profession or employment performed in Ireland
• any gains you make in Ireland.

Non-ordinarily resident and not domiciled in Ireland

You might be non-resident, non-ordinarily resident and not domiciled in Ireland for a tax year. In this case you will pay Irish tax on:

• your Irish income and your income from a trade, profession or employment performed in Ireland
• any gains on Irish specified assets only (land, buildings, minerals and assets of a trade carried on in Ireland).

Tax credits

European Union (EU) citizens or nationals

If at least 75 percent of your worldwide income is taxable in Ireland, you receive full tax credits on a cumulative basis.

If less than 75 percent of your worldwide income is taxable in Ireland, you may receive a portion of tax credits.

Citizen of a country that has a tax treaty with Ireland

If your only source of income is Irish, you receive full tax credits on a cumulative basis.

If you also have a non-Irish source of income, you may receive a portion of tax credits.

Other non-residents

All other non-residents receive no tax credits.

Next: What is a PAYE Exclusion Order?