Leaving Ireland

If you are going abroad to work

You may be going abroad to work but remain tax resident in Ireland. If so, you will be required to pay Irish tax on your total worldwide income.

If you are tax resident in Ireland you are entitled to full tax credits.

You may also be able to claim:

What happens if your income is also taxed abroad?

If you are Irish resident and working abroad, you may have to pay tax in that country also. If you do, you may be entitled to relief under a Double Taxation Agreement. The tax paid on income in one country may reduce the tax payable on the same income in the other country.

In certain circumstances you can claim a credit for the foreign tax deducted on employment income during the same tax year. See the Double Deduction manual for more information.

You may be working in a country where there is no Double Taxation Agreement with Ireland. If so, you must pay Irish tax on your foreign income after you have paid the foreign tax.

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