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Transborder Workers' Relief

  1. Overview
  2. Who qualifies for Transborder Workers' Relief?
  3. How do you calculate how much relief is due?
  4. How do you apply for Transborder Workers' Relief?

How do you calculate how much relief is due?

The 'specified amount' is calculated as follows:

Total Irish tax due x income (other than foreign employment income)/total income.

You will not receive any credit for foreign tax paid if you qualify for transborder relief.

  • Example

    In 2022, Sam was resident in Ireland and employed in Northern Ireland (NI). He earned £20,000, along with Irish rental income of €5,000.

    Sam's income details
    Income detailsValue
    NI employment income (£20,000) (£1 = €1.173) €23,460
    Irish rental income €5,000
    Total income €28,460
    Taxable @20% €5,692
    Personal Credit valuesValue
    Personal €1,700  
    PAYE €1,700 €3,400
    Irish tax due   €2,292
    Less credit for UK tax paid (£1,530) (£1 = €1.173) €1,795
    Tax now due   €497

    How Transborder Workers' Relief operates

    Specified amount: €2,292 x (€5,000 / €28,460) = €403

    The total tax due is €403

    Benefit of Transborder Workers' Relief

    This gives a saving of €1,889 (€2,292 - €403).

    If the taxpayer had no rental income, the specified amount would be zero.

Next: How do you apply for Transborder Workers' Relief?

Published: 04 April 2024 Print this page

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