Leaving Ireland

If you are leaving Ireland

You might be going to live abroad permanently or for an extended period of time. As a result, you may become non-resident for Irish tax purposes.

We recommend you update your contact details on myAccount, if you are an employee or otherwise through the Revenue Online Service (ROS).

To change your contact details on myAccount, you should:

1. Login to myAccount.
2. Click 'My Details' under 'My Profile'.
3. Click 'edit' on the 'Contact details' part of the page.
4. Click 'My address is not in the Republic of Ireland'.
5. Input you new details and click 'save changes'.
6. Enter your myAccount password and click 'submit'.

To change your contact details on ROS, you should:

1. Login to ROS.
2. Click 'Profile'.
3. Click 'Update Official or Business Address' at the bottom of the page.
4. Click 'My address is not in the Republic of Ireland'.
5. Input your new details and click 'save'.
6. Enter your ROS password and then click on 'Sign and Submit'.

If you are non-resident you are required to pay Irish tax on any Irish sourced income. For example, if you rent out an Irish property while you are abroad, you are chargeable to Irish tax on this income.

If you are working abroad for the Irish Government, you are required to 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