Leaving Ireland
Split-year treatment in your year of departure
You might be moving abroad. You can claim ‘split-year treatment’ on your employment income for the year you depart Ireland if you are:
- resident in your year of departure
- and
- not resident in Ireland the following year.
Split-year treatment applies to employment income only.
All your employment income up to your date of departure is taxed in the normal way. Generally, you will receive a full years’ tax credits in your year of departure. Employment income you earn abroad in that year after the date of departure is ignored for Irish tax purposes.
How to apply
You can apply for split-year treatment in writing:
Depending on the length of time you will be spending abroad, you may need to get either:
- a statement from your employer
- or
- a copy of your employment contract.
You may have moved abroad after 31 December 2024. If so, you may claim split-year treatment for your year of departure by filing an Income Tax Return.
Next: Are you entitled to a refund of tax?