Moving or returning to Ireland
Split-year treatment in your year of arrival
If you are going to be resident here for the next calendar year, you can request split-year treatment the year you arrive.
Split-year treatment means that you are treated as resident in Ireland from the date you arrive. All your employment income from that date is taxed in the normal way. Generally, full tax credits are allowable on a cumulative basis.
Split-year treatment applies to employment income only.
How to apply
You can apply for split-year treatment in writing:
Next: Additional reliefs