Moving or returning to Ireland

Double Taxation Agreement

If you work and pay tax abroad, you may be entitled to relief under a Double Taxation Agreement (DTA). If so, you may be entitled to a credit for non-refundable tax paid in the other country.

Non-resident

If you have income that you will pay Irish and foreign tax on, you may be entitled to claim relief from your country of residence. This is possible if your country of residence has a DTA with Ireland. 

Revenue can only refund the Irish tax you pay. You must claim a refund of foreign tax paid directly from the tax office in the country you paid it. You cannot claim a credit for foreign tax against your Irish income if the foreign tax has been refunded already.

Resident

If you are resident and domiciled in Ireland, you will be taxed on your worldwide income. This includes foreign income earned abroad. If you have already paid tax on this income, you may be entitled to claim a credit. The credit is for foreign tax deducted under the terms of a DTA. Ireland has several DTAs with other countries. 

You can find more information in the Commentary on Typical Provisions of Irish Tax Treaties booklet. 

Non-resident directors of Irish incorporated companies

You may be a director of an Irish incorporated company and, therefore, hold an Irish Public Office. You will pay Irish tax on the income from this directorship regardless of:

  • your tax residence position
  • where your duties are carried out. 

You may, in some cases, be entitled to claim tax relief on your directorship income. This would be under the terms of a DTA between Ireland and your country of residence. 

Next: Split-year treatment in your year of arrival