Domicile Levy

The domicile levy is charged on an individual who is Irish-domiciled and an Irish citizen -

• whose world-wide income exceeds €1m,
• whose Irish property is greater in value than €5m, and
• whose liability to Irish income tax in a relevant tax year was less than €200,000.

The amount of the levy is €200,000 and is payable annually where the above conditions are met.

• Domicile Levy Information Leaflet (PDF, 210KB)
• Form DL1 - Domicile Levy Return Form (PDF, 359KB)

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