Leaving Ireland

If you are leaving Ireland permanently

You might be going to live abroad permanently, becoming non-resident for Irish tax purposes.

If you are non-resident you must pay Irish tax on any Irish sourced income.

If you are working abroad for the Irish Government, you must pay Irish tax on that income. This applies to you regardless of your tax residence status or where the duties of your office or employment are carried out. Such positions may include those held by civil servants, Gardaí and members of the Defence Forces working abroad.

Pay As You Earn (PAYE) Exclusion Order

If you are working abroad for an Irish employer, you may be exempt from Irish tax. See What is a PAYE Exclusion Order? to check if you are eligible.

Next: If you have retired and are moving abroad