Tax residence

How to know if you are resident for tax purposes

Your tax residence status depends on the number of days you are present in Ireland during a tax year.

You are resident in Ireland for tax purposes if you are in Ireland for a total of:

  • 183 days or more in a tax year
  • or
  • 280 days or more in a tax year plus the previous tax year taken together, with a minimum of 30 days in each year.

A ‘day’

Usually a day means any part of a day. In some circumstances, if you spend part of a day in Ireland it will not be included in your total days present in Ireland. These are any time you:

  • remain airside. This is when you remain in an airport or port (in transit) while you are in Ireland.
  • are prevented from leaving on your planned day of departure. This is known as ‘force majeure’. This could be due to sudden or severe weather conditions or the breakdown of an aircraft. You will not be regarded as being present in Ireland for the day after.

A ‘tax year’

A tax year is January to December.

Can you choose to be tax resident?

You might not have spent the required number of days in Ireland to be resident for tax purposes. If you are going to be tax resident the following year, you can choose to be tax resident the year you arrive in Ireland.

If you choose to be tax resident in Ireland you will be taxed on your worldwide income. You can also claim full tax credits.

You must tell Revenue in writing if you choose to become a tax resident in Ireland.

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