Trans-Border Workers Relief
Who can Claim?
An individual who is resident in Ireland and commutes daily/weekly to his/her place of work abroad and who pays tax in the other country on the income from that employment.
Conditions to Qualify
- Employment must be exercised wholly in a country with which Ireland has a Double Taxation Agreement
- Employment must be held for a continuous period of at least 13 weeks in the tax year. Income from this employment must be subject to tax in the other country and this tax must actually have been paid to the relevant authorities and not be eligible for a refund
- For every week the individual works abroad, he/she must be present in the State for at least one day in that week.
Relief Due
Individuals tax liability is reduced to a "specified amount"
The "Specified Amount" is calculated as follows:
Total Irish Tax Liability x (Income other than Foreign Employment Income / Total Income)
Documentation Required
Written Claim.
Final statement of Income Tax liability from the other country.
Additional Information
This relief is an alternative to Seafarers Allowance.
Cannot benefit from Split Year Treatment and Trans Border Worker Relief.