Leaving Ireland

Split-year treatment in your year of departure

You might be moving abroad. If you are, you will be resident in Ireland in the year of departure and non-resident the next year. You can claim ‘split-year treatment’ in the year of departure.

This means that you continue to be treated as resident up to the date of departure. All your employment income up to that date is taxed in the normal way. Your employment income from the date of departure is ignored for Irish tax purposes. Generally, full tax credits are allowable on a ‘cumulative basis’. This means that you receive a full year of tax credits even though you have been resident here for only part of the year.

Split-year treatment applies to employment income only.

Depending on the length of time you will be spending abroad, you may need to get either a:

  • statement from your employer
  • copy of your employment contract.

How to apply

You can apply for split-year treatment in writing and send the required document:

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