Tax residence

Overview

In general, if you are resident in Ireland for tax purposes, you are chargeable to tax in Ireland on your worldwide income.

If you are non-resident in Ireland for tax purposes, you are chargeable to tax in Ireland on:

  • Irish-source income, including income from an Irish public office
  • foreign employment income where the duties of the employment are carried out in Ireland.

You may be non-resident in Ireland for tax purposes but be ordinarily resident. If so, you are chargeable to tax in Ireland on your worldwide income except:

  • income from a trade or profession, no part of which is carried out in Ireland
  • income from an office or employment where all the duties are carried out outside Ireland
  • other foreign income if it is €3,810 or less (if it is more than €3,810, the full amount is taxable).

Your domicile also affects the tax you pay.

Next: How to know if you are resident for tax purposes